Collection of arrears on taxes and other mandatory payments from citizens and legal entities

 

Article 2 of the Tax Code regulates the provisions of the tax legislation of the Republic of Kazakhstan, including, in accordance with the requirements of paragraph 4 of the said norm, if there is a contradiction between this Code and other legislative acts of the Republic of Kazakhstan, the norms of this Code apply for tax purposes. It is prohibited to include norms regulating tax relations in the non-tax legislation of the Republic of Kazakhstan, except in cases stipulated by this Code.

By virtue of article 35 of the Constitution of the Republic of Kazakhstan (hereinafter referred to as the Constitution), the payment of legally established taxes, fees and other mandatory payments is everyone's duty and obligation.

In accordance with the tax legislation, citizens, as individual taxpayers, are payers of property taxes: transport tax, land tax and personal property tax.

The procedure for collecting arrears of taxes, fees and other mandatory payments from citizens is carried out in accordance with the procedure of writ proceedings provided for in subsection 1 of the CPC section.

Thus, paragraph 5 of part 1 of Article 140 of the CPC stipulates that a court order is issued, including if a claim is made to recover arrears in taxes and other mandatory payments from citizens and legal entities."

A court order in accordance with Article 139 of the CPC is an act of a judge issued at the request of the recoverer for the recovery of sums of money or the recovery of indisputable claims from the debtor without summoning the debtor and the recoverer to hear their explanations and without judicial proceedings.

A court order has the force of an enforcement document (part 3 of Article 139 of the CPC).

According to paragraph 1 of Article 26 of the Tax Code, a taxpayer's obligation to the state is recognized as a tax obligation arising in accordance with the tax legislation of the Republic of Kazakhstan, by virtue of which the taxpayer is obliged to register with a tax authority, determine taxable objects and (or) objects related to taxation, calculate taxes and other mandatory payments to the budget, make tax forms, submit tax forms, except for tax registers, to the tax authority on time and pay taxes and other mandatory payments to the budget.

The object of taxation and (or) the object related to taxation are the property and actions, with the presence and (or) on the basis of which the taxpayer has a tax obligation.

According to the general rule of tax regulations, a taxpayer is obliged to independently fulfill the obligation to pay taxes.

According to paragraphs 3 and 5 of Article 31 of the Tax Code, a tax obligation must be fulfilled by a taxpayer in accordance with the procedure and terms established by the tax legislation of the Republic of Kazakhstan.

By virtue of subparagraph 25) of paragraph 1 of Article 20 of the Tax Code, in order to fulfill the task of ensuring the completeness and timeliness of tax receipts and other mandatory payments to the budget, tax authorities are required to apply methods to ensure the fulfillment of tax obligations and collect tax arrears in a compulsory manner in accordance with this Code.

The methods of ensuring the fulfillment of a tax obligation that has not been fulfilled on time and the measures of compulsory collection of tax debts are provided for in Chapters 85 and 86 of the Tax Code, respectively.

Measures of compulsory collection of tax debts are applied to a taxpayer – a legal entity, a structural subdivision of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a private notary, a private bailiff, a lawyer in accordance with the procedure established in paragraph 3 of Article 614 of the Tax Code.

Each subsequent measure is applied if, as a result of the application of the previous measure, the tax debt has not been repaid. In this regard, the tax authority has the right to proceed to the sale of the taxpayer's limited property only after taking appropriate measures to collect tax arrears from monetary funds.

In accordance with subparagraph 32) of paragraph 1 of Article 12 of the Tax Code, tax arrears are the amount of arrears, as well as unpaid amounts of penalties and fines.

By virtue of subparagraph 5) of the said norm of the Tax Code, arrears are calculated, accrued and unpaid amounts of taxes and other mandatory payments to the budget on time. The types of taxes and other mandatory payments to the budget are established by Article 55 of the Tax Code.

The claims of a tax authority may be satisfied by a judge or court only if the amount of taxes and other mandatory payments to the budget is calculated by the taxpayer himself in the tax return or in accordance with the norms of the Tax Code by the tax authority or an authorized state body, or accrued by the tax authority in a legally binding notification of the results of a tax audit.

According to the Tax Code, a notification is a notification sent by a tax service body to a taxpayer (tax agent) on paper or with his written consent electronically about the need for the latter to fulfill a tax obligation.

At the same time, all notifications that can be issued by the tax authorities are limited to the types listed in paragraph 2 of Article 607 of the Tax Code. Notifications, depending on their type, are sent by the tax authorities to the taxpayer within the time limits provided for in Article 607 and a number of other articles.

The notification has a strictly defined form, which is reflected in paragraph 3 of Article 607 of the Tax Code.

The notification must also be delivered to the taxpayer (tax agent) personally against signature or in any other way confirming the fact of sending and receiving.

The procedure for collecting arrears of taxes, fees and other mandatory payments from citizens is carried out in accordance with the procedure of writ proceedings provided for in subsection 1 of Section 2 of the CPC.

Examples.

By a court order dated June 15, 2015, the Ust-Kamenogorsk Court of the East Kazakhstan region recovered from Akimbayeva Zauresh Oralcankyzy in favor of the Republican state Institution "State Revenue Administration for the city of Ust-Kamenogorsk" land tax arrears in the amount of 26.053 (twenty-six thousand fifty-three) tenge, a fine in the amount of 4.933 (four thousand nine hundred thirty three) tenge, total 30.986 (thirty thousand nine hundred eighty-six) tenge to the settlement account 80900, code 105315 Astana, Treasury Committee of the Ministry of Finance of the Republic of Kazakhstan, beneficiary of the Russian State Institution "State Revenue Administration for the city of Ust-Kamenogorsk".

A state duty in the amount of 465 (four hundred and sixty-five) tenge was also collected from Akimbayeva Z.O. to the state revenue.

As the study of this court order has shown, the court's satisfaction of the Tax Authority's application and the issuance of the court order comply with the norms of tax legislation.

Thus, it can be seen from the court order that it follows from the documents submitted by the recoverer that, as a result of desk control, it was established that Akimbayeva Z.O., being a tenant of the land plot No. 663, Samsonovka village, in Ust-Kamenogorsk, on the basis of the temporary paid land use agreement No. 1677 dated August 20, 2012, did not pay the tax for the use of the land in the amount of 26.053 tenge, the amount of the penalty is 4,932.73 tenge.

In accordance with the requirements of Article 14 of the Tax Code, a taxpayer is obliged to fulfill a tax obligation in a timely manner and in full. In violation of these legal requirements, the taxpayer has not paid the tax within the time period established by law.

In the judicial act, in support of his conclusions, the judge correctly made a detailed reference to Articles 478-479 of the Tax Code, according to which vehicle tax payers are individuals who have received a plot of land for temporary paid land use (lease). The objects of taxation are land plots provided by the state for temporary land use.

At the same time, he pointed out that in Article 481 of the Tax Code, the amount of the fee is calculated on the basis of temporary paid land use agreements concluded with the authorized state body for land relations.

 

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