Tax Dispute Resolution in the Kyrgyz Republic: procedures and legal framework

General Provisions

The taxpayer’s right to appeal decisions (actions or inaction) of tax authorities is guaranteed by the Tax Code of the Kyrgyz Republic (hereinafter – the Tax Code) and the Administrative Procedure Code of the Kyrgyz Republic (hereinafter – the APC).

The main categories of tax disputes considered by courts include disputes related to the recovery of tax arrears, refund of overpaid budgetary amounts, and appeals against non-regulatory acts or actions/inactions of tax authorities.

Appeals against tax authorities’ decisions or actions/inactions may be filed through:

• Administrative procedures;
• Judicial procedures;
• Alternative procedure.

Pre-trial (Administrative) Appeal

An administrative appeal refers to the submission of a complaint against a decision or action/inaction of a regional tax authority to the central office of the State Tax Service under the Ministry of Finance of the Kyrgyz Republic (hereinafter – the STS).

To initiate the administrative appeal process, the taxpayer must file a complaint with the STS regarding the disputed decision or action/inaction and send a copy of the complaint to the tax authority whose decision is being challenged.

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Authors:

Aisanat Safarbek kyzy, Partner

Tilek Obolbekov, Associate