The new Code of Violations provides for a number of indulgences for taxpayers. The State Tax Service of Kyrgyzstan reported.
The Code of Violations entered into force on January 1, 2019. The new document was adopted instead of the Administrative Responsibility Code. Its main principle was humanization, thanks to which the list of main types of penalties was reduced from 14 to 2. Only two types of sanctions are possible — a warning and a fine. In addition, the procedure for processing and consideration of protocols has been simplified. Thus, a tax officer may independently apply a penalty to a person at the place of the violation, provided that the fact of the violation is not disputed. In this case, the penalty is imposed separately on each violation.
«According to the Administrative Responsibility Code, individual entrepreneurs, who have committed offenses in connection with their business activities, were held liable as legal entities. In the Violations Code, individual entrepreneurs are equated to individuals. Another distinctive feature of the new code is the exclusion of differentiation of fines. In this case, a penalty is charged in case of non-payment of the fine,» the State Tax Service commented.
The state service noted that the procedures for consideration of complaints in courts were simplified. Thus, a decision of an authorized body in case of violation may be appealed by a person prosecuted for the violation, the victim, as well as their legal representative to the district (city) court. Having considered the complaint against the decision of an authorized body in the case of a violation, the judge either leaves the complaint without consideration or cancels the decision about the violation. The decision on the results of consideration of a complaint is made in the form of a ruling and enters into force immediately.