RULES FOR AWARDING BONUSES, PROVIDING FINANCIAL ASSISTANCE AND PAYING BONUSESK. filed a claim against the State Revenue Department for the City of Kostanay, a Republican State...

Challenging Notices on Repayment of Customs Payment ArrearsAccording to judicial practice, customs disputes may be divided into several categories:challenging notices requirin...

The Actions of a Bailiff in the Sale of Real Estate Were Declared UnlawfulBy its judgment, the court granted the administrative claim filed by the LLP, declared unlawful the a...

Recognition of Actions Involving Amendments and/or Additions to Information Specified in a Customs Declaration as UnlawfulThe fact that the customs authority had conducted onl...

Challenging Notices on the Results of the Examination of Customs and Other DocumentsAs follows from judicial practice, customs disputes may be divided into several subcategori...

Procedure for Restoring Solvency and Bankruptcy of CitizensApplication of the Solvency Restoration Procedure by the CourtBy a court decision, the application of I.D.T. was gra...

Enforcement of Judicial Acts on the Recovery of AlimonyParagraph 2 of the Law on Enforcement Proceedings regulates the procedure for enforcing enforcement documents concerning...

Challenging Notices to Remedy Violations Identified Following a Desk Customs Audit and Decisions Recognizing Such Notices as UnfulfilledAs follows from judicial practice, the...

On Declaring the Notice to Remedy Violations Illegal and Annulment ThereofThe objectives of administrative procedures are: the full realization of the public rights, freedoms,...

Exclusive Venue at the Claimant’s Place of LocationThe improper venue of claims is often associated with electronic administrative acts, in respect of which Article 106 of the...

Failure to File a Claim Within the Prescribed Time Limit Without Justifiable Reasons Resulted in the Claim Being ReturnedFiling a claim with the court without complying with t...

CUSTOMS DISPUTES NOT SUBJECT TO REVIEW UNDER ADMINISTRATIVE COURT PROCEEDINGSPart 7 of Article 3 of the Administrative Procedural and Process-Related Code of the Republic of K...

Persons Participating in Administrative Proceedings: Plaintiff, Defendant, Interested Party and ProsecutorPursuant to Article 26, paragraph 1 of the APPC, the participants in...

On the Presence of Signs of Violations of Competition Protection Legislation in Actions (Inaction)Pursuant to paragraph 1 of Article 199 of the Entrepreneurial Code, where the...

Criteria for Distinguishing Royalties from ServicesPrada Kazakhstan LLP (hereinafter referred to as the “Partnership”) filed an administrative claim against the Department see...

Accrual of Penalties on VAT (Value Added Tax) Amounts Refunded After the Prescribed DeadlineSince VAT refundable to taxpayers is, in fact, the companies’ own funds, a late ref...

Tax Authorities Are Not Entitled to Bring Claims Against a Taxpayer and/or Tax Agent Beyond the Limitation PeriodParagraph 4 of Article 13 of the Law provides that, when apply...

Claims Related to Monetary Compensation and/or the Right to Gratuitous PrivatizationThe procedure for the payment of monetary compensation is governed by paragraph 4 of Articl...

Administrative Cases Related to Violations of Antimonopoly LegislationPursuant to subparagraph 21) of Article 90-6 of the Entrepreneurial Code of the Republic of Kazakhstan (E...

Recognition as Unlawful and Annulment of the Notice on the Results of the Tax Audit in the Part Concerning the Assessment of CIT and PenaltiesThis issue is relevant given that...

Dismissal for Gross Violation of Official DisciplineOne of the frequently applied grounds for dismissing law enforcement officers is the ground provided for in subparagraph 12...