Bishkek, Jan. 29, 2026. /Kabar/. On January 28, President Sadyr Zhaparov signed the Decree "On the Introduction of a Temporary Ban (Moratorium) on Tax Audits of Business Entities."
The purpose of the Decree is to support and stimulate the activities of business entities, ensure sustainable economic development, improve the investment climate, protect the rights and legitimate interests of businesses, and prevent unjustified and excessive government interference in the activities of business entities.
Decree introduces a moratorium on tax audits of businesses registered with tax authorities in accordance with the established tax legislation of the Kyrgyz Republic until December 31, 2026, conducted by tax authorities, with the exception of:
- on-site thematic, scheduled, and counter-audits;
- audits during the liquidation of an organization and/or the termination of the activities of an individual entrepreneur at the request of the business entity;
- desk audits;
- on-site tax audits and tax audits of compliance with the procedure for using cash registers by business entities operating under the general tax regime or the simplified tax system for taxpayers based on a single tax at rates of 2, 3, 4, 6, and 8 percent, as well as business entities engaged in the production and/or sale of jewelry and excisable goods.
On-site audits pending or suspended as of the effective date of this Decree shall be completed in accordance with the procedures established by the tax legislation of the Kyrgyz Republic.
To prevent a decline in projected tax and non-tax revenues, the State Tax Service has been tasked with strengthening its analytical work to identify risk-oriented business entities for their justified inclusion in audit plans.
At the same time, law enforcement agencies of the Kyrgyz Republic are instructed to prevent the initiation of criminal cases aimed at initiating unscheduled tax audits of business entities in the absence of sufficient evidence indicating signs of a crime.
This Decree shall enter into force on the day of its official publication.