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LAW OF THE KYRGYZ REPUBLIC

of May 8, 1999 No. 37

About tax consultants

(In edition of the Laws of the KR of 15.07.2003 No. 148; 17.10.2008 No. 231; 28.01.2012 No. 5)

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.

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