The State Tax Service of the Kyrgyz Republic has announced the simplification of the tax registration process for those working on a patent basis.
According to the amendments to the Tax Code introduced by the Law of the Kyrgyz Republic dated October 29, 2025, individuals obtaining a patent through the GNS electronic platform are automatically registered with the tax authorities from the moment of receiving the patent. This means that there is no longer a need to visit the tax office for registration.
Additionally, for individual entrepreneurs working on a patent basis, registration also occurs automatically upon purchasing a patent in the relevant territory, and there is no need to submit a registration application.
Furthermore, a provision has been introduced into the tax legislation that exempts the activities of patent taxpayers from exit tax audits for the entire duration of the patent, except in cases of counter audits. All other forms of tax control will be conducted in accordance with the norms of the Tax Code.
Thus, an individual who has obtained a patent through the GNS electronic system is automatically registered with the tax authorities from the moment the document is issued, significantly simplifying the procedure.
The same process applies to individual entrepreneurs: registration occurs automatically upon acquiring a patent without the need to submit a separate application.
Additionally, a rule has been introduced into the law stating that activities carried out on the basis of a patent are not subject to exit tax audits for the entire duration of its validity, except for counter audits. Other forms of control will be carried out in accordance with the Tax Code.
