Published
07/03/2026, 18:04The State Tax Service of Kyrgyzstan has clarified the procedure for applying the tax payment order (TPO) — a mechanism that allows funds to be automatically debited from taxpayers’ accounts to settle tax arrears that have been recognised but not paid on time.
As explained by the agency, a TPR is sent to banks, as well as to e-money operators and payment system providers, if a taxpayer has themselves declared the tax amount in their tax return but has not paid it by the deadline.
Provided there are sufficient funds, the money is debited no later than one working day after the bank receives the demand. If funds are insufficient, the demand remains in force, and all subsequent deposits into the account are automatically directed towards settling the debt.
The Tax Service noted that the payment demand also applies to new accounts opened after it has been issued.
The agency emphasised that the mechanism is designed to simplify the fulfilment of tax obligations, streamline administrative procedures and reduce the risk of late payment penalties being imposed. However, the payment demand does not apply to the current accounts of organisations supplying the public with electricity, heating and fuel, in cases specified by the Cabinet of Ministers.
