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Subparagraph 2) Paragraph 2 of Article 374 of the 2008 Tax Code establishes that in the absence of identification documents for a land plot, the basis for recognizing a user as a payer of land tax in respect of a land plot is the actual ownership and use of the plot on the basis of civil law transactions or other grounds provided for by the legislation of the Republic of Kazakhstan, in other cases. Based on the above rule, the decision of the specialized interdistrict economic court of Zhambyl region dated May 24, 2017 dismissed the application of LLP "A", who challenged the notification of the tax authority on the provision of tax reporting on the land.
The Partnership motivated its demands by the fact that it is a subsurface user for exploration of gold-bearing ores at the Olympic deposit in the Moyinkum district of the Zhambyl region on the basis of a subsurface use contract and has the right to conduct geological survey work on the subsurface area within the boundaries of the geological allotment. They have received the appropriate permission. According to paragraph 1 of Article 71 of the Land Code, the Partnership has the right to carry out these works without seizing the land from the owner or land users. Therefore, the applicant believed that the tax obligations on the land plot should be borne by the above-mentioned persons. However, the applicant's arguments were found by the courts to be unfounded and the courts legitimately proceeded from the actual ownership and use of the land plot by the Partnership during the survey work.
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