President of the Kyrgyz Republic Sadyr Japarov signed a decree on January 28, which introduces a temporary moratorium on tax audits for entrepreneurs.
The main goal of this decree is to support and stimulate business activities, ensure stable economic growth, improve the investment climate, and protect the rights and legitimate interests of entrepreneurs. The decree aims to prevent unnecessary interference by government bodies in entrepreneurial activities.
The moratorium will be in effect until December 31, 2026, and applies to all businesses registered with the tax authorities, except in the following cases:
– on-site thematic, planned, and counter checks;
– audits related to the liquidation of organizations or the termination of activities of individual entrepreneurs at their own request;
– desk audits;
– raid tax control and checks on compliance with the use of cash register machines for entrepreneurs operating under general or simplified tax regimes, as well as for those engaged in the production and sale of jewelry and excise goods.
Audits that were initiated but not completed at the time the decree comes into force must be completed in accordance with the current tax legislation of Kyrgyzstan.
The State Tax Service has been instructed to enhance analytical work to identify risky entrepreneurs, in order to reasonably include them in the audit plan, without allowing a decrease in projected tax and non-tax revenue.
In addition, law enforcement agencies of the Kyrgyz Republic have been tasked with ensuring that criminal cases are not initiated in the absence of sufficient data on criminal activity, which could lead to unscheduled tax audits.
The decree comes into force upon its official publication.
