As reported by the STS press service, the process of submitting declarations will be divided into two stages: legal entities, as well as state and municipal employees, must submit their declarations by April 1, while individuals and individual entrepreneurs must do so by May 1.
The obligation to submit a declaration by April 1 applies to the following categories:
- domestic companies, excluding budget organizations and those that do not have tax obligations for property tax;
- foreign companies operating in Kyrgyzstan and having a permanent representation;
- state and municipal employees;
- members of the Council for the Selection of Judges, the Central Commission for Elections and Referendums, as well as the board of the National Bank.
- individual entrepreneurs (excluding those working in special regime zones, on a patent basis, or at unified tax rates of 0%, 0.1%, 0.5%, and 1%, as well as peasant (farm) households without legal entity status);
- citizens of Kyrgyzstan working in international organizations and in the diplomatic missions of foreign states located in the country;
- individuals who have received taxable income but have not had income tax withheld.
Other categories of citizens wishing to apply for social or property deductions may submit a declaration on a voluntary basis.The tax declaration must be submitted electronically through the taxpayer's personal account on the website cabinet.salyk.kg.
The declaration must include information about income, expenses, economic activities, real estate, land plots, and amounts of taxes paid for the reporting period.
Additional information can be obtained from local tax authorities, as well as by calling 116 and visiting the official website www.sti.gov.kg.