On recognition as illegal and cancellation of the decision on recognition as unfulfilled notification of the elimination of violations identified by the results of desk control
No. 6001-22-00-6ap/1833 dated 02/21/2023
Plaintiff: KX "S"
Respondent: Russian State University
"Management
Government revenue
by
Zerendinsky district
Department
Government revenue
by
Akmola region State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan"
The subject of the dispute: on recognition as illegal and cancellation of the decision on recognition as unfulfilled notification of the elimination of violations identified by the results of desk control
Review of the plaintiff's cassation complaint PLOT:
On June 11, 2020, the Office sent a notification to the address of the KH on the elimination of violations identified by the results of desk control (hereinafter referred to as the notification).
Desk control has established the unjustified application of the value-added tax method of offsetting when importing goods and/or unjustified exemption of imports from VAT.
On July 23, 2020, the head of the Farm submitted to the Management a statement of statements f.328.00, a declaration f.320.00 for 60 heads of cattle, with VAT payment in the amount of 864 002 tenge and an explanation.
On September 2, 2021, the Office issued a decision to the plaintiff for No. 03237U700002 declaring the notification of the elimination of violations identified by the state revenue authorities based on the results of desk control to be unfulfilled, and there is a discrepancy in the amount.
Judicial acts:
1st instance: the claim was denied.
Appeal: the decision remains unchanged.
Cassation: judicial acts are cancelled, the claim is satisfied.
Conclusions:
Paragraph 2 of Article 96 of the Tax Code provides for the possibility of executing a notification in two ways: by submitting a declaration or providing an explanation.
In this case, KX executed the notification by submitting a declaration.
In the decision to declare the notification unfulfilled, the Management indicates that the amount of discrepancies, taking into account the declaration provided by the plaintiff, amounted to 5,105,334 tenge.
Regarding the fulfillment of VAT tax obligations, the Tax Code explicitly provides for the need for a thematic tax audit.
The Judicial Board considered that the above discrepancy should have been determined by the tax authority based on the results of a thematic tax audit.
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