According to tax legislation, businesses can be divided into three categories: small, medium, and large.
Small business:
- The total income over the last 12 months is up to 8 million soms for organizations or individual entrepreneurs.
- Reporting: submissions are made at the end of each quarter no later than the 20th day of the month following the reporting period.
- Tax payment: based on the results of each quarter, also by the 20th day of the following month.
- The total income ranges from 8 to 50 million soms.
- Reporting: required to be submitted monthly, by the 20th day of the following month.
- Tax payment: made monthly, also by the 20th day of the month following the reporting period.
- The total income exceeds 50 million soms.
- Some entities may be classified as large taxpayers based on criteria established by the Cabinet of Ministers.
- Reporting: as in medium businesses, submitted monthly by the 20th day of the following month.
- Tax payment: similarly, monthly by the 20th day of the following month.
