Dear Readers,
Due to the technical unavailability of the Information System of State Revenue Authorities (ISNA), the State Revenue Committee of the Ministry of Finance has extended1 the filing deadline for transaction monitoring reports for 2025.
Under the updated Rules2 for the State Monitoring of Transactions (the Rules), starting from 1 January 2026 taxpayers must submit the transaction monitoring reports exclusively in electronic form through 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.
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.
Please note that no official letters from the Chairman of the State Revenue Committee confirming the extension of the filing deadline are expected. The State Revenue Committee refers to the extension mechanism set out in Chapter 2, paragraph 4, subparagraph 7 of the Rules, which allows the filing deadline to be postponed for up to six months in the event of technical errors or the lack of readiness of the software used by the state revenue authorities. Based on a literal reading of this provision, the maximum extended deadline is 15 November 2026. However, if ISNA becomes operational earlier, taxpayers should be prepared to upload the relevant data and submit the completed reporting forms.