As part of this decree, a moratorium on tax audits for entrepreneurs registered with the tax authorities is introduced until December 31, 2026. However, there are exceptions concerning:
– on-site thematic, planned, and counter audits;
– audits during the liquidation of an organization or the cessation of an individual entrepreneur's activities at their request;
– desk audits;
– raid control and checks for compliance with the rules for using cash registers for entrepreneurs operating under the general or simplified tax regime, 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 effect must be concluded in accordance with the established norms of tax legislation in Kyrgyzstan.
The State Tax Service under the Cabinet of Ministers has been instructed to enhance analytical work to identify risky entrepreneurs and justify their inclusion in the audit plan to prevent a decline in the forecast of tax and non-tax revenues.
In addition, law enforcement agencies in Kyrgyzstan should avoid initiating criminal cases to trigger unscheduled tax audits if there is insufficient evidence of possible violations.
The decree comes into effect upon its official publication.
