The exemption will apply to entities engaged in clothing and textile production, as well as sellers selling goods through e-commerce platforms in EAEU member states.

Only entrepreneurs and companies registered with Kyrgyz tax authorities in accordance with the established procedure will be eligible for the exemption.

A separate requirement applies to sellers: they must have confirmation from the e-commerce platform that they are operating on the platform using their TIN.

The State Tax Service emphasizes that the exemption applies only to the single tax and its reporting. Other tax obligations remain in effect.

In particular, employees must still pay income tax and social security contributions. Employers are required to calculate, withhold, and transfer the corresponding payments on behalf of their employees.

Organizations will also continue to pay state social security contributions as usual.

The relevant changes to tax legislation have been submitted to the Ministry of Economy and Commerce for further implementation in accordance with established procedures.