Conducting an unscheduled tax audit
By the decision of the Council of Ministers of the Aktobe region dated September 14, 2020, which was left unchanged by the decision of the court of appeal on November 10, 2020, the application of LLP "B" for recognition as illegal and cancellation of the order of the RSU "DGD for the Aktobe region" was left without satisfaction. It follows from the case file that on June 22, 2020, the Department issued order No. 173 on conducting an unscheduled tax thematic audit of the Partnership on the fulfillment of tax obligations for certain types of taxes and other mandatory payments to the budget.: CPN and VAT. The period under review is from January 2018 to December 31, 2018. The order was registered with the Office of Legal Statistics and Special Accounts for the Aktobe region on June 24, 2020, and handed over to the head of the Partnership on July 1, 2020. The basis for the appointment of a tax audit was the resolution of the investigator of the Department of Economic Investigations in the Karaganda region dated April 22, 2020.
Conducting an unscheduled tax audit
In accordance with subparagraph 4) Paragraph 1 of the Decree of the President of the Republic of Kazakhstan "On the introduction of a moratorium on preventive monitoring and supervision of visits in the Republic of Kazakhstan" dated December 26, 2019 No. 229 in order to improve conditions for the development of small businesses, including microenterprises, in the Republic of Kazakhstan, the central state and local executive bodies decided to terminate on January 1, 2020 until January 1, 2023, inspections and preventive control and supervision with visits to small businesses, including microenterprise entities, with the exception of inspections on the grounds provided for by the Criminal Procedure Code of the Republic of Kazakhstan (hereinafter referred to as the CPC). According to subparagraph 3) of paragraph 3 of Article 145 of the Tax Code, unscheduled tax audits are inspections, including those carried out on the grounds provided for in the CPC. By virtue of subparagraph 9) of paragraph 3 of Article 144 of the Business Code, the grounds for an unscheduled inspection of subjects of control and supervision are orders from the criminal prosecution authority on the grounds provided for in the CPC. In accordance with article 122 of the CPC, in cases requiring urgent investigative actions, failure to comply with which may result in the concealment or destruction of documents, the criminal prosecution body has the right to initiate a tax audit of the person to whom fictitious invoices were issued, and to require audits and inspections from authorized bodies and officials. The Department of Economic Investigations in the Karaganda region is conducting a pre-trial investigation against unidentified persons upon the issuance of fictitious invoices on behalf of 18 legal entities, including LLP "M", LLP "K", LLP "X". LLP "B" had mutual settlements with these organizations. Thus, the basis for the appointment of this tax audit was the decision of the criminal prosecution authority, which complies with the above-mentioned legal requirements.
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