According to Shykmamatov, scheduled inspections will only be conducted for those companies identified as high-risk within the established system, rather than for all businesses indiscriminately. Typically, such plans are formed for a year.
“If law enforcement agencies initiate a criminal case and send it for inspection, this is considered an unscheduled inspection. The introduced decree prohibits law enforcement agencies from initiating criminal cases without judicial prospects or sufficient grounds,” he explained.
The ban on initiating criminal cases for the purpose of conducting unscheduled tax inspections is now in effect. Businesses are inspected only according to the plan developed by the tax authorities, in accordance with established rules.
The list of inspected companies will include only those with risks of tax non-payment. One of the points of the decree requires the State Tax Service to enhance analytical work for the timely identification of risk-oriented entities that will be included in the inspection plan,” added the head of the State Tax Service.
Context of the event
On January 28, President Sadyr Japarov signed a decree “On the introduction of a temporary ban (moratorium) on the conduct of 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 entrepreneurs registered with the tax authorities will be in effect until December 31, 2026, with the exception of the following cases:
– on-site thematic, scheduled, and counter inspections;
– inspections during the liquidation of an organization or termination of the activities of an individual entrepreneur at their request;
– desk audits;
– raid tax control and monitoring compliance with the use of cash registers for entrepreneurs operating under the general or simplified tax regime, 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 evidence indicating signs of a crime, in order to avoid initiating unscheduled tax inspections against entrepreneurs.
