According to the current tax legislation, entrepreneurs are classified into small, medium, and large businesses based on their income over the past 12 months.
Small enterprises:
- Total income does not exceed 8 million soms for organizations or individual entrepreneurs.
- Reports are submitted at the end of each quarter, no later than the 20th of the following month.
- Tax payments are also made at the end of the quarter, no later than the 20th of the following month.
- Total income ranges from 8 to 50 million soms for organizations or individual entrepreneurs.
- Reports are submitted monthly, by the 20th of the month following the reporting month.
- Tax is paid monthly, by the 20th of the month following the reporting month.
- Total income exceeds 50 million soms for organizations or individual entrepreneurs.
- Some entities may be recognized as large taxpayers based on criteria established by the cabinet of ministers.
- Reports are submitted monthly, by the 20th of the month following the reporting month.
- Tax payments are also made monthly, by the 20th of the following month.