Dear Readers,
The State Revenue Committee of the Ministry of Finance has extended1 the filing deadline for transaction monitoring reports for 2025 to 15 November 2026.
Under the updated Rules2 for the State Monitoring of Transactions (the Rules) and the new requirements for completing the reporting forms, the following transaction monitoring reporting forms apply from 1 January 2026:
- Form 000.10.1 – Export of Oil and/or Gas Condensate;
- Form 000.10.2 – Export of Goods;
- Form 000.10.3 – International Business Transactions Relating to Income from Work Performed and/or Services Rendered;
- Form 000.10.4 – International Business Transactions Relating to Loans Granted;
- Form 000.20.1 – Import of Goods;
- Form 000.20.2 – International Business Transactions Relating to Expenses for Work Performed and/or Services Received; and
- Form 000.20.3 – International Business Transactions Relating to Loans Received.
Taxpayers must submit these forms exclusively in electronic form through the Information System of State Revenue Authorities (ISNA).
The tax authorities are currently enhancing ISNA to enable the electronic submission of transaction monitoring reports. Until this work is completed, taxpayers cannot submit the reports through the system.
Due to the technical unavailability of ISNA, the State Revenue Committee has extended the filing deadline for transaction monitoring reports for 2025 to 15 November 2026.
The tax authorities will not impose penalties or other administrative sanctions for the late submission of the reports if the delay results from the lack of technical capability to submit them through ISNA.
The State Revenue Committee will announce the launch of the new reporting forms in ISNA separately through its official information channels.