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LAW OF THE KYRGYZ REPUBLIC

of May 8, 1999 No. 37

About tax consultants

(as amended on 28-01-2012)

Accepted by General Court of Jogorku Kenesh of the Kyrgyz Republic on April 7, 1999

This Law establishes procedure and conditions of activities of independent tax consultants for the purpose of protection of the rights and the protected interests of citizens, legal entities, rendering the help to them during the charging and tax payment, accomplishment of other tax liabilities according to the Tax code of the Kyrgyz Republic.

CHAPTER I. GENERAL PROVISIONS

Article 1. Concept of tax consultation

1. Tax consultation - rendering the qualified help by independent tax consultants to citizens and legal entities during the charging and payment of taxes by them according to the Tax code of the Kyrgyz Republic.

2. Tax consultation includes:

1) consultation of the clients (principals) on tax questions within the assignment given them, assistance in case of financial accounting and the reporting, creation of documents for the purposes of the taxation;

2) presentation for and on behalf of the client (principal) of requirements about return of the amounts of taxes which are excessively paid to them, compensation of the caused damage from officials of Tax Service;

3) representation for and on behalf of the client (principal) in court, tax authorities, tax police, other law enforcement agencies on the tax matters;

4) participation in court, in law enforcement and other agencies as the independent expert on disputes on the taxation;

5) responsibility for nonprofessional consultation, violation of professional ethics and laws of the Kyrgyz Republic.

Article 2. Tax consultants

1. Tax consultants can be:

1) the physical persons who received the qualification certificate of the tax consultant according to the procedure, the stipulated in Article 8 these Laws;

2) the legal entity whose head received the qualification certificate of the tax consultant and as a part of whom at least 3 physical persons who received the qualification certificate of the tax consultant according to the procedure, the stipulated in Article 8 these Laws work;

3) persons who obtained licenses for auditor or lawyer activities, and the physical persons which received the qualification certificate of the tax consultant according to the procedure, the stipulated in Article 8 these Laws;

4) the auditing organizations and legal entities who obtained licenses for auditor activities.

2. Occupation activities of the tax consultant without qualification certificate involves administrative and criminal liability according to the legislation of the Kyrgyz Republic.

3. Tax consultants have the right to unite with auditors and lawyers for joint implementation professional deyatelnostiauditorsky, legal, tax consultation.

4. Cases in case of which activities for tax consultation are forbidden or limited are established by this Law.

Article 3. Legislation on tax consultants
Article 4. Purposes, tasks and principles of tax consultation

1. The purpose of tax consultation - the help to citizens and legal entities in the correct and legal charge and tax payment, accomplishment of the tax liabilities according to the Tax code of the Kyrgyz Republic, rendering the qualified professional help and representation in courts, law enforcement, tax authorities.

2. The task of the tax consultant - on the basis of information on the order provided to him and (or) on behalf of the client (principal) to give help during the charging and tax payment according to the Tax code of the Kyrgyz Republic.

3. The basic principles regulating tax consultation are ethical and professional standards of the tax consultant and responsibility for violation of these regulations. Professional readiness, independence, honesty, objectivity, observance of the Tax code of the Kyrgyz Republic and other laws which are not contradicting the Constitution of the Kyrgyz Republic belong to ethical and professional standards.

CHAPTER II. PROCEDURE FOR CARRYING OUT CERTIFICATION OF THE TAX CONSULTANT. QUALIFICATION CERTIFICATE

Article 5. Certification of the tax consultant

1. Certification of the physical persons wishing to become by tax consultants is carried out for the purpose of determination of professional, qualification suitability of these persons for implementation of tax consultation by passing of examinations of certifying commission by them or in case of satisfaction to the requirements established by this Law.

2. Certifications are subject all job seekers, both the examinations obliged to take and exempted from their delivery according to this Law.

3. The job seeker who successfully passed examination on it is right to be engaged in tax consultation, have the right to perform activities for tax consultation.

4. The certifying (qualification) commission is created by the professional organization of tax consultants with participation of representatives of business associations, educational institutions, local government bodies, authorized state bodies in the sphere of taxes, customs affairs, and also the authorized state body having functions of fiscal policy.

The professional organization of tax consultants - public association of tax consultants and (or) their association (union).

In case of absence of the regional professional organizations of tax consultants the right of formation of the certifying (qualification) commission with participation of representatives of the territorial subjects specified in paragraph one of this part for issue of the qualification certificate allocates the regional higher educational institutions specializing in training of the corresponding specialists.

5. Certification is carried out two times a year for all persons wishing to become the tax consultant, meeting the requirements imposed to them established by this Law, and allowed to take examinations.

6. The list of thematic questions at examination is determined by the certifying (qualification) commission and surely includes the tax matters, financial accounting and the reporting, economy and finance of the company, right bases.

7. Regulations on the certifying (qualification) commission, and also procedure for carrying out certification affirm the Government of the Kyrgyz Republic.

Article 6. Persons allowed to take examinations on the tax consultant

1. Persons wishing to become independent tax consultants submit the application to the professional organization of tax consultants no later than one month about the announced day of examinations in time.

2. Persons meeting the following requirements are allowed to take examinations:

1) at least three years having the higher or secondary vocational education on economic or legal specialty and experience of economic, financial, accounting, control and auditing or legal work;

2) not having criminal records for mercenary intentional crimes.

3. Persons at whom it is terminated the qualification certificate for violation of obligations of the tax consultant are not allowed to take examinations within 5 years from the moment of the termination of its action.

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