On January 28, the President of Kyrgyzstan, Sadyr Japarov, signed a decree concerning the introduction of a temporary moratorium on tax control for business entities.
According to information from the State Tax Service, the main goal of this decree is to support entrepreneurs, improve the investment climate, and protect business rights. The decree is also aimed at preventing excessive interference by government bodies in entrepreneurial activities, which should contribute to the sustainable development of the economy.
The moratorium on tax control will be in effect until December 31, 2026, for all entities registered with the tax authorities, except in the following cases:
- planned, thematic, and field inspections;
- inspections during the liquidation of a company or the cessation of activities of an individual entrepreneur at their request;
- desk audits;
- raid inspections for tax control and monitoring compliance with the rules for the use of cash registers for entrepreneurs under general and simplified tax regimes.
All unfinished and suspended field inspections at the time the decree comes into force will be completed in accordance with the current tax legislation of the Kyrgyz Republic.
The State Tax Service has been instructed to enhance analytical work to identify risky entities, which will justify their inclusion in the inspection plan and avoid a decrease in projected tax revenues.
In addition, law enforcement agencies are instructed not to initiate criminal cases based on insufficient data that could serve as grounds for unscheduled tax inspections of businesses.
The decree comes into effect upon its official publication.
