Simplified tax registration for taxpayers working on a patent basis

The State Tax Service of the Kyrgyz Republic announces the simplification of tax registration procedures for taxpayers working on a patent basis.

According to the amendments to the Tax Code introduced by the Law of the Kyrgyz Republic dated October 29, 2025, an individual who has obtained a patent through the electronic system of the State Tax Service is automatically registered with the tax authority from the moment the patent is issued. Thus, there is no need to visit the tax authority to undergo tax registration when obtaining an electronic patent.

Also, tax registration of an individual entrepreneur or individual operating on the basis of a patent is carried out automatically upon acquisition of a patent in the relevant territory, without submitting an application for registration.

In addition, a provision has been introduced into tax legislation according to which activities carried out by a taxpayer on the basis of a patent are not subject to an on-site tax audit for the period of validity of the patent, with the exception of a cross-check. At the same time, other forms of tax control are carried out in accordance with the Tax Code.