On the basis of the Law of the Kyrgyz Republic "On Enactment of the Tax Code of the Kyrgyz Republic dated January 18, 2022 No. 4, starting from January 1, 2023, citizens and organizations have the right to initiate arbitration proceedings to resolve a tax dispute.
The law provides for the following key changes:
- Alternative jurisdiction of a tax dispute, in which the dispute is resolved in an administrative court or in arbitration at the initiative of the taxpayer;
- The norm of the law on the submission of a dispute to arbitration is equated to an arbitration agreement;
- The consent of the authorized state body to consider the tax dispute is presumed.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
