The State Tax Service of the Kyrgyz Republic informs that in the Cabinet of the taxpayer now available function to apply for an extension of the deadline for reporting. The application must be submitted before the reporting deadline. After consideration, the tax authority decides to extend the deadline for 30 days.

Important: Extension of the reporting deadline does not change the tax payment deadline.

Exception: the extension does not apply to reporting indirect taxes on imports from the EAEU countries.

Meanwhile, the STS reminds that according to the Law of the Kyrgyz Republic dated 12 February 2025 No. 37, amendments were made to the Tax Code, exempting taxpayers from submitting reports with ‘zero’ indicators, including previous periods.

The amendments also relate to the application of tax penalties for late reporting.

The amount of tax sanctions:

1. Individuals - 10 estimated indicators (1 thousand KGS);
2. Individual entrepreneurs - 30 estimated indicators (3 thousand KGS);
3. Organisations - 70 estimated figures (7 thousand KGS).

Failure to submit a single tax declaration (except for the declaration submitted by individuals holding state and municipal positions) on time is punishable by a tax penalty in the amount of 70 estimated indicators.

The sanction is applied for each fact of late submission of reporting.

Periods from which the sanction applies:

• Tax reporting - starting from 1 January 2025 (except for reporting with zero figures).
• Single tax return - starting from the 2024 tax period (as the deadline is 1 April and 1 May 2025).

Sanctions for late submission of reporting are accrued in the personal accounts of taxpayers in an automated mode, in accordance with the Tax Code.

Tax sanctions are not applied in the following cases:

1. On non-tax payments and insurance contributions - as they are regulated by the Non-Tax Revenue Code and the Law on State Social Insurance;
2. Under force majeure circumstances - sanctions are cancelled by decision of the Cabinet of Ministers;
3. In case of extension of the reporting deadline - if the tax authority has officially extended the deadline.