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...

Objectives of Administrative Proceedings in Tax Disputes under the Administrative Procedural and Process-Related CodeWhen the Administrative Procedural and Process-Related Cod...

Suspension of the Conclusion of a Public Procurement ContractCameral control in the field of public procurement is carried out:· with regard to the timeliness and completeness...

Challenging a Notice Based on the Results of a Desk AuditPursuant to subparagraph 4) of paragraph 2 of Article 19 of the Tax Code, tax authorities are required, within the sco...

The Objective of Administrative Proceedings Is the Fair, Impartial and Timely Resolution of Administrative CasesThe objective of administrative proceedings is to ensure the fa...

The following persons shall not be removed from the housing waiting list for housing from the state housing stock: kandas, orphans and children left without parental care, sin...

Evidence and Proof in Claims Challenging Decisions of Housing CommissionsDespite the fact that, pursuant to Article 129 of the Administrative Procedural and Process-Related Co...

Appeal of Actions (Inaction) of Court BailiffsDespite the detailed coverage of the issue of filing claims by persons who are not parties to enforcement proceedings in the prev...

Abuse of a Dominant or Monopoly PositionPursuant to Article 172 of the Entrepreneurial Code, a dominant or monopoly position shall be understood as the position of a market en...

Jurisdiction over Cases Challenging an Order Terminating an Employment Contract, Seeking Reinstatement to a Former Position, and Recovery of WagesPursuant to Article 26 of the...