of May 25, 2007 No. 72
About procedure for conducting checks of subjects of entrepreneurship
Accepted by Jogorku Kenesh of the Kyrgyz Republic on March 27, 2007
This Law establishes procedure for conducting checks of subjects of entrepreneurship by authorized bodies, determines the rights and obligations of authorized bodies and subjects of entrepreneurship in the relations connected with implementation of checks and also protection of the rights of subjects of entrepreneurship against illegal intervention in their activities.
1. This Law governs the relations of authorized bodies which powers on implementation of checks are established by the laws of the Kyrgyz Republic and the orders of the Government of the Kyrgyz Republic, and subjects of entrepreneurship which activities are subject to check according to the legislation of the Kyrgyz Republic.
2. Voided according to the Law of the Kyrgyz Republic of 14.04.2016 No. 41
3. If the international treaty which came in the procedure established by the law into force which participant is the Kyrgyz Republic establishes other rules, than are provided by this Law, then rules of the international treaty are applied.
4. The procedure for conducting checks of subjects of entrepreneurship concerning observance of the tax, non-tax and customs legislation is regulated by the Tax code of the Kyrgyz Republic, the Code of the Kyrgyz Republic about the non-tax income, the Customs code of the Eurasian Economic Union and the legislation of the Kyrgyz Republic in the sphere of customs affairs. The check of subjects of entrepreneurship concerning compliance with law of the Kyrgyz Republic on the national social insurance connected with calculation and payment of insurance premiums is performed according to the tax legislation of the Kyrgyz Republic.
5. This Law does not regulate procedure and procedures of conducting checks which are carried out:
- National Bank of the Kyrgyz Republic;
- the bodies performing checks of subjects of entrepreneurship within criminal, administrative, civil, executive trial;
- law-enforcement bodies of the Kyrgyz Republic for the purpose of traffic safety;
- the bodies performing border, customs, immigration, health, quarantine, phytosanitary, veterinary control at check points on frontier of the Kyrgyz Republic;
- Akyykatcha (Ombudsman) of the Kyrgyz Republic;
- authorized state body in the sphere of regulation and control of activities on road and water transport;
- authorized state body on regulation and supervision in the field of civil aviation.
6. Conducting financial checks of subjects of entrepreneurship by law enforcement agencies, except for tax and customs authorities of the Kyrgyz Republic is forbidden. Inspection statements of tax and customs authorities of the Kyrgyz Republic are the main document and the single source of conducting financial checks of subjects of entrepreneurship law enforcement agencies without additional checks.
Authorized bodies - the executive bodies authorized by the laws of the Kyrgyz Republic and the orders of the Government of the Kyrgyz Republic on implementation of checks of subjects of entrepreneurship which list is developed by the Government of the Kyrgyz Republic and affirms Jogorku Kenesh of the Kyrgyz Republic.
Check - any form of the state control or supervision on observance by subjects of verification of the legislation of the Kyrgyz Republic regulating their activities.
Scheduled inspection - the inspection which is carried out by authorized body according to the plan of implementation of checks of activities of subjects of check approved by it.
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