E/CN.4/2005/61/Add.1 Page 40 from the local authorities and without architectural plans. Of the 17, four had been registered with the State Commission on Religious Affairs and Friday prayers were held in those mosques. In seven mosques, daily prayers are conducted five times a day. The remaining six mosques functioned as prayer rooms and were not registered by the State Commission on Religious Affairs. In 2003, because of their poor and unauthorized construction, the activities of these mosques were temporarily suspended by the authorities, with “the consent of the inhabitants of the village”. 156. This issue was also raised in the Legislative Assembly of the Jogorku Kenesh (Parliament) of Kyrgyzstan, which pointed out that violations of Kyrgyz citizens' right to freedom of religion and conviction were inadmissible and that this matter was under the constant scrutiny of the State Commission on Religious Affairs and the Suzak district administration of Jalal-Abad oblast. 157. The Pentecostal Church of Jesus Christ was registered with the State Commission on Religious Affairs on 3 November 1998 (certificate No. 0216-ROKH). According to its official web site, the Church has 47 branches in Kyrgyzstan, 5 of which have been registered and the rest engaging in religious activities without registration, in contravention of Kyrgyz legislation currently in force. To date, the State Commission on Religious Affairs has not refused to register a single religious building belonging to religious organizations and has not issued a single act ordering the suspension of their activities. Moreover, in 2003, the Church was notified on two occasions that it must register the rest of its branches. The relevant documents have now been submitted for registration and are currently under consideration. 158. The Government also indicated that the Income Committee considered appeal No. 43 filed by the Church on 16 May 2003 in connection with an audit of 1 March 2003. In accordance with article 93, paragraph 1 (d), of the Tax Code of Kyrgyzstan, the total annual income includes property and financial resources received free of charge. The auditor correctly included donations and fixed assets in the total annual income of the Church of Jesus Christ. In accordance with articles 97, 98 and 105 of the Tax Code of Kyrgyzstan, the auditor calculated the deductions from the total annual income with a view to determining the amount of taxable profits; the calculations are well-founded. The Ministry of Finance considered appeal No. 60, submitted by the Church on 11 July 2003 and, pursuant to article 57 of the Tax Code, confirmed the decision of the Income Committee. The audit of 1 March 2003 and the notification of tax therefore remain in force. Observations 159. The Special Rapporteur is grateful to the Government of Kyrgyzstan for the details provided in its reply and would like to remind it of her request for an invitation to visit the country.