A moratorium has been imposed on inspections of the use of non-cash payments for small and medium-sized businesses

The State Tax Service of the Kyrgyz Republic has announced the suspension of tax inspections and test purchases to verify compliance with tax legislation requirements relating to the use of payment equipment such as POS terminals, electronic wallets and QR codes by small and medium-sized enterprises.

This suspension also applies to requirements for the use of special bank accounts for transactions with electronic wallets and QR codes. The moratorium is valid until 31 December 2026 and applies to taxpayers operating under the simplified taxation system with rates of 0 and 0.5%, patents, as well as when paying taxes in the special trade zone.

Exceptions are entities operating without registration and paying patent tax, against which complaints or statements have been received from individuals and legal entities, as well as decisions of investigative authorities, and those who have confirmed information or analysis results on non-payment of taxes, including taxes on employees, and the organisation of the circulation of excisable goods, in terms of checks for the presence of excise stamps.

At the same time, the State Tax Service will continue its active educational work among entrepreneurs on issues of compliance with tax legislation in the field of payment instruments, such as POS terminals, electronic wallets and QR codes.