Lawyer Lawyer in Almaty for Administrative liability in the form of a fine for Tax obligations according to the resolution of the tax authority
By the resolution of the head of the Tax Department for the Sarykolsky district (hereinafter referred to as the tax authority) dated October 03, 2012, IP M. was brought to administrative responsibility under part 3 of Article 205-1 of the Administrative Code with the application of an administrative penalty in the form of a fine in the amount of 10 monthly calculation indices in the amount of 16 180 tenge. By the ruling of the Sarykolsky District Court of Kostanay region dated October 16, 2012, the decision of the tax authority remained unchanged. The protest of the Deputy Prosecutor General of the Republic of Kazakhstan raises the issue of canceling the decision of the tax authority and the court ruling with the termination of proceedings in the case due to the absence of elements of an administrative offense in M.'s actions. The Supervisory Judicial Board of the Supreme Court overturned the decision of the head of the Tax Department for the Sarykolsky district and the ruling of the Sarykolsky District Court of the Kostanay region in respect of the individual entrepreneur M.. Proceedings in the case of an administrative offense against IP M. she stopped due to the absence of an administrative offense provided for in Part 3 of Article 205-1 of the Administrative Code on the following grounds.
Lawyer Lawyer in Almaty for Administrative liability in the form of a fine for Tax obligations according to the resolution of the tax authority
It follows from the case file that IP M. applied a special tax regime based on a patent. The validity period of the IP M. patent It is set from July 01 to September 30, 2012, with the last day of the deadline falling on Sunday, which is a non-working day. The calculation for obtaining the next patent on form 911.00 was submitted by IP M. to the tax authority on October 01, 2012. The tax authority, considering that IP M. violated the deadline for submitting the calculation by one day, brought her to administrative responsibility under part 3 of Article 205-1 of the Administrative Code. By virtue of the provisions of paragraph 1 of Article 431 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (hereinafter referred to as the Tax Code), the calculation for obtaining the next patent is submitted before the expiration of the previous patent. According to article 33 of the Tax Code, the deadlines for fulfilling a tax obligation are established by the same Code. In this case, the term begins on the day following the actual event or legal action that determines the beginning of the term for fulfilling the tax obligation. The deadline expires at the end of the last day of the period established by the Tax Code. If the last day of the deadline falls on a non-working day, the deadline expires at the end of the next working day. Consequently, since the last day of the IP M. patent validity period, September 30, 2012, fell on a non–working day, this period expires only at the end of the next day, October 01, 2012. IP M. submitted the calculation for obtaining the next patent on October 01, 2012, that is, before the expiration of the previous patent. In addition, in the complaint against the decision of the tax authority, with which IP M. She appealed to the court, it was stated that she was unable to submit the payment on September 28, 2012 due to the fact that the employee of the tax authority making the payment was away. The fact that on September 28, 2012, the employee responsible for accepting payments for obtaining a patent went to the city of Kostanay to submit reports was confirmed by the head of the Department of the Tax Administration for Sarykolsky district B., whose explanation is attached to the protest. These circumstances indicate that there are no grounds for bringing IP M. to administrative responsibility under part 3 of Article 205-1 of the Administrative Code. In this regard, the acts that have taken place are subject to cancellation with the termination of proceedings on an administrative offense in accordance with subparagraph 2) of part 1 of Article 580 of the Administrative Code.
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