According to the claims of the tax authorities on the liquidation of a legal entity, termination of the activity of an individual entrepreneur

Jurisdiction and jurisdiction. The language of legal proceedings. Preparing cases for trial.

             In accordance with Article 24 of the CPC, courts in civil proceedings consider cases for the protection of violated or disputed rights, freedoms and legally protected interests, unless, in accordance with this Code and other laws, their protection is carried out in another judicial procedure.

Courts consider cases on disputes arising from civil (including corporate disputes) legal relations. Courts are also responsible for other cases referred by law to their competence.

Article 30 of the CPC stipulates that specialized inter-district economic courts consider civil cases on property and non-property disputes, the parties to which are citizens engaged in business activities without forming a legal entity, legal entities, corporate disputes, as well as civil cases on the restructuring of financial organizations and organizations that are part of a banking conglomerate as a parent organization and which are not financial organizations, in cases stipulated by the laws of the Republic of Kazakhstan.

According to Article 31 of the CPC, a claim is filed in court at the defendant's place of residence.

A claim against a legal entity is filed at the location of the body of the legal entity. In part 3 of Article 32 of the said Code, a claim arising from the activities of a branch or representative office of a legal entity may also be filed at the location of the branch or representative office.

On the basis of these norms, cases of this category are subject to the jurisdiction of specialized inter-district economic courts.

Article 14 of the CPC stipulates that civil proceedings are conducted in the State language, and if necessary, Russian or other languages are used in court proceedings along with the State language.

The language of the proceedings is determined by the court's ruling, depending on the language in which the statement of claim (application) is filed with the court.

The proceedings in the same civil case are conducted in the language of the proceedings established initially.

If, during the preparation for the consideration of the case in the court of first instance, it became clear that the plaintiff does not speak the language in which his representative filed the statement of claim (application), then, at the written request of the plaintiff, the court issues a ruling on changing the language of the proceedings.

The preparation of civil cases for trial is a necessary part of the stage of proceedings in the court of first instance and creates the necessary conditions for a full, comprehensive and objective examination of the evidence presented by the parties, the actual rights and obligations of the parties subject to the application of substantive law, and the issuance of a lawful and reasoned judicial act.

When preparing a case for trial, it is necessary to be guided by the provisions of the CPC and the regulatory decree of the Supreme Court of the Republic of Kazakhstan "On the preparation of civil cases for trial."

In accordance with Article 168 of the CPC, the judge is obliged in each case to make a ruling on the preparation of the case for trial, indicating in it the specific actions that, taking into account the category of dispute, are necessary for the timely and correct resolution of the dispute at a court hearing.

Legal grounds In accordance with article 35 of the Constitution of the Republic of Kazakhstan, the payment of legally established taxes, fees and other mandatory payments is the duty and obligation of everyone.

Article 12 of the Tax Code defines the following concepts: taxes are unilaterally mandatory monetary payments to the budget established by law, except for the cases provided for in this Code, made in certain amounts, irrevocable and gratuitous, other mandatory payments are mandatory deductions of money to the budget in the form of fees, fees, duties, except for customs payments made in the amounts and cases established by this Code.

The current tax legislation of the Republic of Kazakhstan gives tax authorities broad powers in relation to business entities.

The procedure for calculating and paying taxes and other mandatory payments to the budget, as well as relations between the state and the taxpayer related to the fulfillment of a tax obligation, are regulated by the Tax Code.

According to subparagraph 12 of Article 19 of the Tax Code, tax authorities have the right to file lawsuits in courts for invalidation of transactions, liquidation of a legal entity on the grounds provided for in subparagraphs 1) and 2) of paragraph 2 of Article 49 of the Civil Code, as well as other lawsuits in accordance with the legislation of the Republic of Kazakhstan.

Thus, according to sub-paragraphs 1,2 of paragraph 2 of Article 49 of the Civil Code, by a court decision, a legal entity may be liquidated in cases of bankruptcy and invalidation of the registration of a legal entity in connection with violations of legislation committed during its creation, which are irreversible.

The specifics of the termination of the activities of private business entities are provided for by the norms of the Law of the Republic of Kazakhstan "On Private Entrepreneurship". As legal entities, tax authorities can be plaintiffs and defendants in court.

Paragraphs 4,5 of the Regulatory Resolution of the Supreme Court of the Republic of Kazakhstan dated February 27, 2013 No. 1 "On judicial practice of applying tax legislation" also indicate the above-mentioned powers of tax authorities to file lawsuits in accordance with the legislation of the Republic of Kazakhstan, including the liquidation of a legal entity. It follows from subparagraph 1) of paragraph 1 of Article 18 of the Tax Code that the main task of the tax authorities is to ensure the completeness and timeliness of taxes and other mandatory payments to the budget.

The tax authority has the right to file lawsuits with the courts for the liquidation of a legal entity on the grounds of invalidating the registration of a legal entity in connection with violations of the law committed during its creation, which are irretrievable (subparagraph 2) of paragraph 2 of Article 49 of the Civil Code).

The satisfaction of such claims by the court entails certain legal consequences both for the liquidated legal entity itself and for its counterparties.

Therefore, courts should distinguish violations committed during the establishment of a legal entity from violations committed by it in the course of its activities.

It is necessary to proceed from the provisions of Article 1 of the Law of the Republic of Kazakhstan "On State Registration of Legal Entities and registration of branches and representative offices" that the state registration of legal entities includes, in particular, verification of compliance of documents submitted for state registration with the legislative acts of the Republic of Kazakhstan.

At the same time, violations of legislative acts must be irreversible.

For example, an indication in the charter of a non-profit organization as its main purpose is to generate income or in the charter of a limited liability company of the initial amount of the authorized capital less than the amount established by paragraph 2 of Article 23 of the Law of the Republic of Kazakhstan "On Limited and Additional Liability Partnerships".

The absence of permission from the authorized body to attract foreign labor in connection with the appointment of a foreign individual as the head of a newly created legal entity, failure to submit tax reports, and the absence of a legal entity at the location indicated in the registration data cannot be attributed to violations of the law specified in subparagraph 2) of paragraph 2 of Article 49 of the Civil Code.

These violations are violations committed by a legal entity in the course of its activities. The fact of registration (re-registration) of a legal entity to a person who is not related to its creation is the basis for cancellation of this registration (re-registration) at the request of the prosecutor in accordance with Article 55 of the CPC.

According to subitems 1,2 of Part 2 of Article 49 of the Civil Code, by a court decision, a legal entity may be liquidated in cases of bankruptcy and invalidation of the registration of a legal entity in connection with violations of legislation committed during its creation, which are irreversible.

In accordance with subparagraph 5 of paragraph 2 of Article 49 of the Civil Code, a legal entity may be liquidated by a court decision in cases provided for by legislative acts.

Thus, the State Revenue Administration for the M.Zhumabayev district of the North Kazakhstan Region Department of State Revenue appealed to the State Institution Suvorovskaya Junior High School, indicating that this legal entity was inactive. The court's decision of June 05, 2015 satisfied the claim.

The court found that this legal entity was registered in North Kazakhstan on 09.11.1999, was re-registered on 26.11.2006, and was liquidated by the decree of the Akimat of the M.Zhumabayev district dated 09.09.2006 No. 292.

Referring to paragraph 2 of Article 579 of the Tax Code, which clarifies that a resident legal entity is recognized as an inactive legal entity that has not submitted income tax, fixed tax, or simplified declaration after one year after the deadline set by the Tax Code for their submission, based on paragraph 1 of Article 33 of the Civil Code, which states that an organization that It has separate property by right of ownership, economic management or operational management and is responsible for its obligations with this property., may acquire and exercise property and personal non-property rights and obligations on his own behalf, be a plaintiff and a defendant in court, given that the defendant has not submitted tax reports, has not paid taxes and other mandatory payments since 2010, has not carried out activities, has no accounts payable, property or other assets, the founders and the legal entity If they are absent at the place of registration, the court reasonably satisfied the claim of the tax authority.

The same court, with a decision on the satisfaction of the claim dated May 13, 2015, considered a civil case on the claim of the tax authority against the State Institution "Kamyshlovskaya Incomplete Secondary School" on similar grounds.

On the grounds provided for in paragraph 5 of paragraph 2 of Article 49 of the Civil Code, civil cases were considered in connection with the adoption of the Law of the Republic of Kazakhstan dated December 26, 2012 No. 61-V "On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on taxation".

Thus, the Law of the Republic of Kazakhstan dated December 26, 2012 No. 61-V "On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on taxation" provides for the procedure for the compulsory liquidation of legal entities, branches, representative offices of legal entities, and individual entrepreneurs, setting out the requirements for such entities.

According to article 2 of the Law, the tax authorities were required by July 1, 2013 to draw up a final list of legal entities, branches, representative offices and individual entrepreneurs subject to compulsory liquidation (de-registration, termination of activities), in accordance with the procedure established by this article. The list specified in paragraph 1 of this Article shall include:

1) resident legal entities, branches and representative offices of legal entities;

2) non-resident legal entities operating through a permanent establishment without opening branches or representative offices;

3) resident legal entities, branches and representative offices of resident legal entities, information about which is not available in the National Register of Identification Numbers;

4) individual entrepreneurs.

The subjects specified in paragraph 2 of this article (hereinafter referred to as subjects) must simultaneously meet the following conditions::

1) before January 1, 2012, but not less than the limitation period established by the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code): those who did not submit tax reports; those who did not carry out export-import operations; those who have not made payments and/or money transfers to bank accounts, except in cases where the amount of payment and/or money transfer for a calendar year does not exceed 12 times the minimum wage established by the law on the republican budget and effective on January 1 of the relevant financial year, as well as receiving pension and/or) social benefits; not registered as a value-added tax payer;

2) as of January 1, 2012: not registered as a value-added tax payer; not suspended from submitting tax reports in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan; not having ownership of property taxes, vehicles, land tax, unified land tax, except for the objects of taxation of the specified taxes from individuals. The conditions defined by this paragraph do not apply to the entities specified in subparagraph 3) of paragraph 2 of this article.

Tax authorities:

1) no later than February 1, 2013, an initial list of entities meeting the conditions of paragraph 3 of this Article shall be drawn up.;

2) no later than March 1, 2013, publish in the mass media a compiled list of subjects indicating the following information: taxpayer registration number; identification number (if any); surname, first name, patronymic (if any) or the name of the subject; taxpayer registration number, identification number (if any), last name, first name, patronymic (if any) of the head of the legal entity, structural subdivision of the legal entity (if such information is available); the name of the tax authority at the location (residence) of the entity; the address of the tax authority for receiving applications (claims) from creditors and (or) other persons whose rights and legitimate interests are affected in the event of forced liquidation (de-registration, termination of activity) of the entity;

3) no later than April 1, 2013, after the publication in the mass media of the list of formed entities, requests for information are sent to: banks and organizations engaged in certain types of banking operations on payments and (or) money transfers defined in subparagraph 1) paragraph 3 of this Article; authorized state bodies – on the availability of property, vehicles, land; judicial authorities – on the presence (absence) of identification numbers in the National Register.

The information specified in subparagraph 3) of paragraph 4 of this Article shall be submitted to the tax authorities no later than May 1, 2013.

Applications (claims) from creditors or other persons are accepted by the tax authorities with attached documents confirming the validity of the claims, until May 1, 2013. After receiving the information specified in subparagraph 3) of paragraph 4 of this Article, the tax authorities shall, no later than July 1, 2013, form a final list of entities subject to compulsory liquidation (de-registration, termination of activities).

The tax service authorities in respect of entities included in the list specified in paragraph 7 of this Article, no later than January 1, 2015, file statements of claim with the court for compulsory liquidation (de-registration, termination of activities).

Thus, step-by-step actions were provided for tax authorities to comply with the requirements of Article 2 of the Law.

After completing these procedures provided for by law, the tax authorities had the right to apply to the court with a demand for compulsory liquidation (de-registration, termination of activities).

           According to Article 155 of the CPC, courts leave claims without motion in the following cases:: - if the application does not specify (Article 150 of the CPC): the name of the court to which the application is filed, the name of the plaintiff, his date of birth, place of residence, information on registration at the place of residence or, if the plaintiff is an organization, its location, identification number and bank details, as well as the name of the representative and his address, if the application is submitted by a representative, in addition, information about the cellular subscriber number and the e-mail address of the plaintiff and the representative, if any, last name, first name, patronymic (if it is indicated in the identity document), the defendant's date of birth, place of residence or location, cellular subscriber number and e-mail address (if any), and if the defendant is a legal entity, its name, location, as well as an additional identification number, e-mail address, if these data are known to the plaintiff, the essence of the violation or threat of violation of rights, freedoms or the legitimate interests of the plaintiff and his claims, the circumstances on which the plaintiff bases his claims, and the evidence confirming these circumstances, the price of the claim, if the claim is subject to evaluation, the list of documents attached to the application, other information relevant to the resolution of the dispute, as well as the petitions of the plaintiff. the application has not been signed by the plaintiff (representative), and there are no electronic digital signatures of the plaintiff (representative).

If the application is not accompanied (Article 151 of the CPC): copies of the statement of claim according to the number of defendants and third parties, a document confirming payment of the state fee, a power of attorney or other document certifying the powers of the representative.

The courts abandoned the statements of claim on the basis of paragraphs 3), 9) of Article 249 of the CPC, that is, in connection with the filing of an application for the return of the statement of claim, signing and filing the application by a person who does not have the authority to sign or present it.

At the same time, the typical errors for all plaintiffs were: - the same statement of claim was submitted to the court in various ways: in writing and electronically, and therefore the courts had to return the statement of claim, arguing that the application had already been accepted into court proceedings (paragraph 5, paragraph 1, art.154 of the CPC).

For example, by the ruling of the specialized interdistrict economic court of East Kazakhstan Region dated January 06, 2015, the statement of claim was returned to the plaintiff with all the attached documents, since another judge of this court had a similar statement.

The courts also refused to accept the claim for trial, arguing that there was a court decision that had entered into force in a dispute between the same parties, on the same subject and on the same grounds.

According to paragraph 8 of the Law of the Republic of Kazakhstan dated December 26, 2012 No. 61-V "On Amendments and additions to certain Legislative Acts of the Republic of Kazakhstan on taxation", tax authorities in respect of entities included in the list specified in paragraph 7 of this Article, no later than January 1, 2015, file claims with the court applications for compulsory liquidation (de-registration, termination of activities).

Thus, the legislator has set a deadline for tax authorities, during which they could file lawsuits in the courts. By the decision of the Council of Economic and Social Council of the Almaty region dated April 02, 2015, the statement of claim of the tax authority to the "Regional School of Agricultural Management" for compulsory liquidation was returned to the plaintiff due to the expiration of the deadline for filing an application to the court.

At the same time, the plaintiff was given the right to appeal to the court on the basis of Article 49 of the Civil Code. In the ruling, the judge mistakenly referred to Article 155 of the CPC, although the ruling was issued in accordance with the requirements of a special law. By the decision of the Council of Economic and Social Council of Atyrau region dated September 25, 2015, the claim of the tax authority against Atyrau-A+ LLP for compulsory liquidation was dismissed on the basis of paragraph 8 of Article 2 of the Law of the Republic of Kazakhstan dated December 26, 2012 No. 61-V "On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on Taxation", due to the omission of the deadline for applying to the court by the tax authority.

About 800 lawsuits filed by the tax authority in 2015 were dismissed on similar grounds.

However, as the study of judicial acts has shown, some courts, not paying attention to the fact that the plaintiff missed the deadline for filing a claim in court in accordance with a special law, ruled on the satisfaction of claims.

For example, on June 05, 2015, the SMEC of the Almaty region considered a civil case on the claim of the tax authority against the Gymnasium institution for compulsory liquidation.

The court's ruling on the acceptance of the statement of claim for trial is dated May 08, 2015.

In satisfying the claim, the court referred to the fact that the defendant does not have a BIN, the lack of information in the NRIN, while indicating that the tax authorities should file a claim with the court no later than January 1, 2014. The court made a decision in absentia.

We believe that this court decision was made in violation of the requirements of a special law. - in violation of the requirements of Article 150 of the CPC, the claims were filed without involving the Departments of Justice as a defendant. Some courts have issued rulings on the involvement of DU as a third party. Most courts of the Republic examined these cases without involving the Departments of Justice either as a defendant or as a third party. Thus, the courts have not eliminated the violations committed by the plaintiffs when filing a claim.

Civil cases in this category were considered by the courts mainly without the participation of the plaintiff parties (according to the statements of the tax authorities about the consideration of the case without their participation) and the entity (defendant), in respect of which the question of compulsory liquidation (termination of activity) was raised, since they were mostly "non–appearance".

In 2015, the courts of Almaty, South Kazakhstan region, and Mangystau region rendered decisions in absentia in such cases.

Paragraph 11 of the Regulatory Resolution of the Supreme Court of the Republic of Kazakhstan No. 5 dated June 18, 2004 "On judicial practice of liquidation of legal entities carrying out their activities in gross violation of the law" stipulates that applications for liquidation of an absent legal entity are considered in the order of claim proceedings, bankruptcy of an absent debtor - in the order of special proceedings. The failure of persons authorized by the constituent documents to represent the interests of a legal entity (founders, participants and officials) to attend a court hearing does not entail consideration of the application in absentia. In this regard, we believe that cases of the generalized category should also not be considered in absentia.

Thus, by an absentee decision of the Council of Economic and Social Council of the Mangystau region dated January 09, 2015, the claim of the tax authority against the Komek-Sh Public Foundation for compulsory liquidation was satisfied. All specialized inter-district economic courts of the republic have developed a similar practice in considering cases of the generalized category. Thus, the plaintiff is the State Institution "State Revenue Administration for Taldykorgan" / former name of the State Institution "Tax Administration for Taldykorgan". Taldykorgan of Almaty region"/ filed a lawsuit, arguing that in accordance with Article 2 of the Law of the Republic of Kazakhstan dated December 26, 2012 No. 61-V "On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on taxation", the tax authorities are required to publish in the media information on the formed list of entities subject to compulsory liquidation no later than March 01, 2013. The list of entities subject to compulsory liquidation in the Almaty region, including the compulsory liquidation of the named defendant, was posted on the website of the Tax Department of the Almaty region. www.taxalmaty.kz This is confirmed by a screenshot from the website and in the newspaper "Lights of Alatau" dated 05.03.2013 No. 28 (16677) and again dated 30.03.2013 No. 38 (16687).

Also, in accordance with paragraph 6 of the Law, the deadline for accepting applications (claims) from creditors or other persons whose rights may be affected by forced liquidation expired on May 01, 2013. Statements (claims) There were no complaints from other creditors to the tax authority. According to paragraph 3 of Article 2 of the Law, the conditions under which entities are subject to compulsory liquidation do not apply to resident legal entities, branches and representative offices of resident legal entities, information about which is not available in the National Register of Identification Numbers.

Considering the above, the above categories of taxpayers who have not passed state (accounting) registration with the judicial authorities (which includes identification numbers in the National Register) are subject to compulsory liquidation without the need to establish the facts of their export-import operations, the presence of real estate ownership, banking transactions, etc. The city's medical detox center was not assigned a taxpayer registration number, nor does it have a business identification number, and information about it is missing from the National Register of Identification Numbers, which is confirmed by the response of the registering authority, and accordingly, the specified legal entity is subject to compulsory liquidation. The case was considered with the participation of the plaintiff's representative, without the participation of the defendant.

The representative of the defendant, the Department of Justice of the Almaty Region, also did not appear at the court hearing. However, the review provided to the court indicated that according to the National Register of Business Identification Numbers, there is no information about the City's Medical Detox.

Based on subparagraph 5 of paragraph 2 of Article 49 of the Civil Code of the Republic of Kazakhstan, which stipulates that by a court decision a legal entity may be liquidated in cases provided for by other legislative acts, in accordance with paragraph 1 of Article 2 of the Law of the Republic of Kazakhstan dated December 26, 2012 No. 61-V "On Amendments and Additions to certain Legislative Acts Republic of Kazakhstan on Taxation Issues", which stipulates that by July 01, 2013, the tax authorities are required to draw up a final list of legal entities, branches, representative offices and individual entrepreneurs, subject to compulsory liquidation (de-registration, termination of operations), in accordance with the procedure specified in this article.

The court granted the claim to the specified list, including resident legal entities, branches and representative offices of resident legal entities, information about which is not available in the National Register of Identification Numbers.

The court's decision is also based on paragraph 3 of article 2 of the Law, which defines the conditions for classifying entities subject to compulsory liquidation in accordance with the procedure established by Law. At the same time, compliance with these conditions does not apply to resident legal entities, branches and representative offices of a resident legal entity, information about which is not available in the National Register of Identification Numbers.

Thus, according to paragraph 3 of Article 2 of the Law, resident legal entities, branches and representative offices of resident legal entities, information about which is not available in the National Register of Identification Numbers, are subject to compulsory liquidation without the need to establish the facts of their export-import operations, ownership of real estate, banking transactions, etc.

The court came to a reasonable conclusion that one of the entities subject to compulsory liquidation is the City Medical Detoxification Center, which was registered by the Justice Department of the Almaty region on July 27, 2003, registered at the address: Almaty region, Taldykorgan.

According to subparagraph 2 of paragraph 4 of Article 2 of the Law, the tax authorities are required to publish in the media no later than March 01, 2013, a list of entities subject to compulsory liquidation.

The compiled list of entities subject to compulsory liquidation in the Almaty region, including the compulsory liquidation of the Municipal Medical Detoxification Center, was posted on the website of the Tax Department of the Almaty region. www.taxalmaty.kz , which is confirmed by a screenshot from the website.

Also, in accordance with paragraph 6 of the Law, the deadline for accepting applications (claims) from creditors or other persons whose rights may be affected by forced liquidation expired on May 01, 2013. The announcement of acceptance of claims was published in the newspaper "Lights of Alatau" dated 05.03.2013 No. 28 (16677) and again dated 30.03.2013 No. 38 (16687). Statements (claims) There were no complaints from other creditors to the tax authority.

According to paragraph 2 of Article 13 of the Law of the Republic of Kazakhstan "On National Registers of Identification Numbers", after six months from the date of entry into force of this Law, individuals and legal entities (branches and representative offices), as well as individual entrepreneurs, are required to apply to registration authorities to generate an identification number and reissue previously issued documents in accordance with the procedure established by the Government of the Republic Kazakhstan.

There is no information about the City's Medical Detox center in the National Register of Identification Numbers, meaning this legal entity does not have a business identification number, which is confirmed by the response of the Department of Justice of the Almaty region.

According to paragraph 8 of Article 2 of the Law, the tax authorities, in respect of entities included in the specified list, file claims with the court for compulsory liquidation (de-registration, termination of activities).

Thus, since there is no information about this legal entity in the National Register of Identification Numbers and it is included in the list of entities subject to compulsory liquidation, the court made a lawful decision to liquidate this legal entity.

Court decisions on the refusal to satisfy the requirements of the tax authorities are also made in accordance with the applicable laws. Thus, the specialized interdistrict economic court of the Zhambyl region considered a civil case on the claim of the state institution "State Revenue Administration for the city of Taraz" against individual entrepreneur Bekpenbetov Zhanai Sabyrbekovich for forced termination of activities and de-registration. The case was considered with the participation of the plaintiff's representative, without the participation of the defendant.

A representative of a third party on the defendant's side asked to dismiss the claim, since on December 18, 2014, by a decision of the specialized interdistrict economic court of the Zhambyl region, the claims of the People's Savings Bank of Kazakhstan joint stock company against individual entrepreneur Zhanai Sabyrbekovich Bekpenbetov for repayment of the debt amount of 2,729,893 tenge and the amount of the state duty paid in the amount of 81,897 tenge were satisfied..

The amount of debt 2,729,893 tenge and the amount of state duty paid in the amount of 81,897 tenge was recovered from individual entrepreneur Bekpenbetov Zhanai Sabyrbekovich.

The court found that individual entrepreneur Bekpenbetov Zhanai Sabyrbekovich is registered with the State Revenue Department for the city of Taraz.

Article 2 of the Law regulates the procedure for the compulsory liquidation (forced termination of activities) of legal entities, branches, representative offices and individual entrepreneurs who, before January 1, 2012, did not submit tax reports, did not carry out export-import operations, did not make payments and money transfers to bank accounts, and were not registered as a tax payer. They have not suspended the submission of tax reports in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan., They do not own objects subject to property taxes, vehicles, or a single land tax, have not performed export and import operations, have not been registered as a value-added tax payer, and do not own objects subject to property taxes, vehicles, or a single land tax.

The defendant has not submitted tax reports to the tax authorities since January 1, 2007, and has not filed an application for suspension of tax reporting. As established by the court, the plaintiff's arguments that the defendant did not make payments and money transfers to bank accounts because he does not have bank accounts do not correspond to reality, since the court reliably established that a bank loan agreement was concluded between the Zhambyl regional branch of the People's Savings Bank of Kazakhstan Joint Stock Company and individual entrepreneur Bekpenbetov Zhanai Sabyrbekovich. No. 956-VL2/06 dated October 20, 2006 in the amount of 2,800,000 tenge, the contract expired in 2011.

According to the decision of the specialized interdistrict economic court of Zhambyl region dated December 18, 2014, the claims of the People's Savings Bank of Kazakhstan joint Stock Company against individual entrepreneur Zhanai Sabyrbekovich Bekpenbetov for repayment of the debt amount of 2,729,893 tenge and the amount of the state duty paid in the amount of 81,897 tenge were satisfied.

The amount of debt 2,729,893 tenge and the amount of state duty paid in the amount of 81,897 tenge was recovered from individual entrepreneur Bekpenbetov Zhanai Sabyrbekovich.

Due to the established circumstances, the court dismissed the claim. As can be seen from the case files, the IP does not meet the criteria specified in Article 2 of the Law "On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on taxation".

             The legislative base is the Constitution of the Republic of Kazakhstan.

The Tax Code of the Republic of Kazakhstan (NK). The Civil Code of the Republic of Kazakhstan (CC).

The Civil Procedure Code of the Republic of Kazakhstan (CPC).

The Law of the Republic of Kazakhstan dated December 26, 2012 No. 61-V "On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on taxation".

The Law of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy" dated 07.03.2014

The Law of the Republic of Kazakhstan "On Private entrepreneurship" dated 31.01.2006

Regulatory Resolution of the Supreme Court of the Republic of Kazakhstan No. 1 dated February 27, 2013 "On judicial practice of tax legislation application".

Regulatory Resolution of the Supreme Court of the Republic of Kazakhstan No. 5 dated June 18, 2004 "On judicial practice of liquidation of legal entities carrying out their activities in gross violation of the law".

Regulatory Resolution of the Supreme Court of the Republic of Kazakhstan No. 3 dated April 28, 2000 "On certain issues of application of bankruptcy legislation by courts of the Republic of Kazakhstan".

Regulatory Resolution of the Supreme Court of the Republic of Kazakhstan No. 21 dated December 13, 2001 "On the preparation of civil cases for trial".

Regulatory Resolution of the Supreme Court of the Republic of Kazakhstan No. 5 dated July 11, 2003 "On the judicial decision".

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