LEGAL BASIS AND STAGES OF TAX AUDIT

This article describes the concept, essence of tax audit, its legal basis, as well as the stages of tax audit. The article also describes and reviews normative legal acts to a greater or lesser extent related to tax audit, starting with the basic law of the state. The article provides a list of changes in the tax legislation of the Kyrgyz Republic. The peculiarities of criminal liability audit responsibility for committing a crime are considered. The main stages of tax audit are described.