According to the current tax legislation, entrepreneurs are divided into three categories: small, medium, and large businesses, depending on their income over the last 12 months.
Small business:
- Total income for the year does not exceed 8 million soms.
- Reporting deadlines: at the end of each quarter — no later than the 20th of the following month.
- Tax payment deadlines: at the end of each quarter — no later than the 20th of the following month.
- Total income ranges from 8 to 50 million soms.
- Reporting deadlines: monthly, by the 20th of the following month.
- Tax payment deadlines: monthly, by the 20th of the following month.
- Total income exceeds 50 million soms.
- Some entities may be recognized as large taxpayers based on criteria established by the Cabinet of Ministers.
- Reporting deadlines: monthly, by the 20th of the following month.
- Tax payment deadlines: monthly, by the 20th of the following month.
