Pictures then showed the Brazilian shouting at Kuipers and appearing to be held back and calmed down by team-mate Kylian Mbappe after taking issue with one of the referee's decisions.
"The referee told me something he shouldn't and it was disrespectful", he said following the draw.
"It was disrespectful. I do not want to repeat what he said to me".
'He can not be as disrespectful as he was with me, ' Neymar added.
While waiting to take a free, Neymar was booked in the 90th minute after he motioned towards the referee, seemingly unhappy at how close the Napoli players were.
Kuipers and Neymar have history.
"We know we have to win this game and we hope to have a good match to get a great result".
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The pair also clashed during Brazil's game against Costa Rica at the World Cup, when the forward grew frustrated with the lack of fouls being awarded for his team and with the overturning of a penalty.
Thiago Silva failed to intercept the ball, Callejon nipped in and was caught in a sandwich between Buffon and the Brazilian defender.
Big spending PSG are in danger of missing out on making the knockout stages of the Champions League, with the French title holders now third in the highly competitive Group C.
PSG's quest for victory against Napoli was hindered as contentious refereeing decisions went against them and Al-Khelaifi is pleased UEFA will introduce the Video Assistant Referee (VAR) system in its flagship competition next season.
However, Napoli rallied following the restart, forcing veteran Italian goalkeeper Gianluigi Buffon into a string of fine saves before Insigne eventually levelled things up from the penalty spot.
"We'll have to battle until the very end, we're holding on tight", said Ancelotti.