of March 26, 2026 No. 196
About approval of the Regulations on procedure for carrying out tax audit
For the purpose of implementation of article 116-1 of the Tax Code of the Kyrgyz Republic, according to articles 13, of the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic" the Cabinet of Ministers of the Kyrgyz Republic decides:
1. Approve Regulations on procedure for carrying out tax audit according to appendix.
2. To the State Tax Service under the Cabinet of Ministers of the Kyrgyz Republic to bring the decisions into accord with this resolution.
3. To impose control of execution of this resolution on management of control of execution of decisions of the President and the Presidential Administration Cabinet of Ministers of the Kyrgyz Republic.
4. This resolution becomes effective after fifteen days from the date of official publication.
Chairman of the Cabinet of Ministers of the Kyrgyz Republic
A.Kasymaliyev
Appendix
to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of March 26, 2026 No. 196
1. This Provision is developed according to article 116-1 of the Tax Code of the Kyrgyz Republic and establishes single procedure and the procedure of carrying out tax audit, including the rights, obligations and responsibility of the official of the tax authority performing tax audit.
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