The tax year is the calendar year in Kyrgyzstan.
Taxpayers are required to file tax returns by 1 March of the year following the tax year. An extension for filing a tax return may be granted for up to 30 days if requested by the taxpayer.
Advance tax is payable quarterly on the basis of actual profits of the taxpayers by the 20th day of the second month following the reporting quarter.
Final and balance tax is payable by 1 March of the year following the tax year.
Effective 1 April 2021, it is mandatory for taxpayers to file tax returns electronically. The tax returns can be filed electronically on salyk.kg.