13.4.3. Documentation Requirements
Disclosure Requirements
There are no specific transfer pricing disclosure requirements in Kyrgyzstan.
Standard Documentation
There are no specific transfer pricing documentation requirements in Kyrgyzstan.
Country-by-Country Reporting
Kyrgyzstan has till date not introduced a Country-by-Country reporting requirement and has not yet joined the OECD’s Inclusive Framework, membership of which presupposes a commitment to implement the BEPS minimum standards, including Country-by-Country reporting.
Language of Documentation
N/A
Penalties
N/A