He noted that scheduled inspections only concern companies identified as high-risk by the system, meaning not all businesses are subject to scheduled control. Typically, such plans are made for a year.
“When law enforcement agencies initiate a criminal case for the purpose of inspection, this is considered an unscheduled inspection. The new decree prohibits the initiation of criminal cases if there are no judicial prospects and sufficient grounds,” he added.
It is prohibited to initiate criminal cases for the purpose of unscheduled tax inspections. Business inspections will only be conducted according to the plan established by the tax authorities in accordance with the regulations.
This plan will only include those companies that have risks related to tax non-payment. The decree also contains an instruction for the State Tax Service to enhance analytical work for the timely identification of risk-oriented entities that will be included in the inspection plan,” clarified the chairman of the State Tax Service.
Background
On January 28, President Sadyr Japarov signed a decree “On the introduction of a temporary ban (moratorium) on conducting tax control of business entities.” This was reported by the press service of the President's Administration.
According to the decree, the moratorium on tax control for registered business entities will be in effect until December 31, 2026, with the exception of:
– thematic, scheduled, and counter inspections;
– inspections during the liquidation of an organization or the cessation of an individual entrepreneur’s activities upon request;
– desk audits;
– raid tax control and control over compliance with the rules for using cash register machines for those operating under the general tax regime or a simplified taxation system based on a single tax with rates of 2, 3, 4, 6, and 8 percent, as well as for those engaged in the production and/or sale of jewelry and excise goods.
Law enforcement agencies are instructed not to initiate criminal cases if there is insufficient data indicating signs of a crime, which could lead to unscheduled tax inspections regarding business entities.
