LAW OF THE KYRGYZ REPUBLIC

of May 8, 1999 No. 37

About tax consultants

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 when conducting 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;

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