The State Tax Service of Kyrgyzstan has announced a temporary suspension of raid tax inspections, as well as control purchases related to compliance with tax legislation, specifically the use of payment systems such as POS terminals, electronic wallets, and QR codes for small and medium-sized businesses.
Additionally, the requirements for using a special bank account for conducting business activities when dealing with electronic payments and QR codes are temporarily canceled.
This measure will be in effect until December 31, 2026, and will affect taxpayers operating:
- under the simplified taxation system with a single rate of 0 and 0.5 percent;
- under a patent;
- with tax payments for trade in areas with special conditions.
However, the moratorium will not apply to the following categories of entrepreneurs:
- those conducting activities without tax registration and/or without paying patent tax;
- those against whom complaints or statements have been received from individuals and legal entities, as well as orders from investigative bodies;
- those who have evidence or analysis results regarding tax evasion, including taxes on hired workers;
- those engaged in the turnover of excise goods — in terms of inspections for the presence of excise stamps.
At the same time, the State Tax Service will continue to conduct informational and explanatory work among entrepreneurs on issues of compliance with tax legislation, including the use of payment systems such as POS terminals, electronic wallets, and QR codes.
