The State Tax Service of Kyrgyzstan has announced a temporary halt to raids and control purchases related to compliance with tax legislation concerning the use of payment equipment. This includes POS terminals, electronic wallets, and QR codes concerning small and medium-sized businesses.
Additionally, the moratorium also covers the requirements for using a special bank account for conducting business when working with electronic wallets and QR codes.
This decision will be in effect until December 31, 2026, and applies to taxpayers operating:
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under a simplified taxation system with a single tax rate of 0 and 0.5 percent;
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on a patent basis;
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in trade zones with a special tax regime;
However, it is worth noting that the moratorium will not apply to the following categories:
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those conducting activities without tax registration and/or not paying the patent tax;
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regarding whom complaints or statements have been received by tax authorities from individuals or legal entities, as well as resolutions from investigative bodies;
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those with confirmed information or analysis results regarding tax evasion, including taxes on hired employees;
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engaged in the turnover of excise goods, in terms of checks for the presence of excise stamps.
Nevertheless, the State Tax Service will continue to conduct active explanatory work among entrepreneurs regarding compliance with tax legislation norms related to the use of payment equipment, including POS terminals, electronic wallets, and QR codes.
