President Sadyr Japarov signed a decree on January 28, introducing a temporary moratorium on tax audits for entrepreneurs. This step is aimed at supporting and stimulating business, improving the investment environment, as well as protecting the rights of entrepreneurs. According to the decree, which will be in effect until December 31, 2026, tax audits of entities registered with the tax authorities of the Kyrgyz Republic are suspended. The exceptions include:
– on-site thematic, planned, and counter audits;
– audits during the liquidation of organizations or the cessation of activities of individual entrepreneurs at their request;
– desk audits;
– raid tax control and checks for compliance with the rules for using cash registers for entrepreneurs operating under general or simplified tax regimes, as well as for manufacturers and sellers of jewelry and excise goods.
Audits that were unfinished or suspended at the time the decree came into force must be completed in accordance with the current tax legislation.
The State Tax Service must also focus on analytical activities to identify risky entrepreneurs and justify their inclusion in the audit plan to avoid a decrease in projected tax revenues.
Law enforcement agencies are required not to initiate criminal cases for unscheduled tax audits unless there are sufficient grounds indicating signs of a crime.
The decree comes into effect upon its official publication.
