Appeal of the notification based on the results of the tax audit and desk control
The grounds on which a taxpayer is not entitled to deduct costs, as well as the grounds for excluding VAT from the offset, are provided for in Articles 115, 257 of the Tax Code, which was in force before January 1, 2018, and Articles 264, 403 of the Tax Code, which entered into force on January 1, 2018. Paragraphs 1 and 3 of Article 242 of the Tax Code establish that a taxpayer's expenses in connection with carrying out activities aimed at generating income are deductible when determining taxable income, taking into account the provisions established by the said Article and Articles 243-263 of the Tax Code, with the exception of expenses not deductible in accordance with this Code. Deductions are made by the taxpayer for expenses actually incurred if there are documents confirming such expenses related to his income-generating activities (effective from January 1, 2018). By virtue of paragraphs 2 and 3 of Article 190 of the Tax Code, tax accounting is based on accounting data, and the taxpayer is responsible for ensuring the reliability of accounting information and reporting.
Appeal of the notification based on the results of the tax audit and desk control
In most cases, two types of notifications are disputed: 1) on the results of the tax audit; 2) on the elimination of violations identified by the tax authorities based on the results of desk control. Article 94 of the Tax Code stipulates that desk control is control carried out by tax authorities on the basis of studying and analyzing tax reports submitted by a taxpayer (tax agent), information from authorized state bodies, as well as other documents and information about the taxpayer's activities. Desk control is an integral part of the risk management system. The purpose of desk control is to provide the taxpayer with the right to independently eliminate violations identified by the tax authorities based on the results of desk control by registering with the tax authorities and/or submitting tax reports in accordance with Article 96 of this Code and/or paying taxes and payments to the budget (effective from January 1, 2018).
Attention!
Law and Law Law Law draws your attention to the fact that this document is basic and does not always meet the requirements of a particular situation. Our lawyers are ready to assist you in legal advice, drawing up any legal document suitable for your situation.
For more information, please contact a Lawyer / Attorney by phone: +7 (708) 971-78-58; +7 (700) 978 5755, +7 (700) 978 5085.
Attorney at Law Almaty Lawyer Legal Services Legal Advice Civil Criminal Administrative Cases Disputes Protection Arbitration Law Firm Kazakhstan Law Office Court Cases
