On the recognition of an illegal action (inaction) expressed in the failure to accept a corporate income tax declaration and the imposition of duties
No. 6001-22-00-6ap/1665 dated 03/28/2023
Plaintiff: "R" LLP
Respondent: Russian State Institution "State Revenue Administration for Almaly district of the Department of State Revenue for the city of Almaty of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan"
The subject of the dispute: on the recognition of an illegal action (inaction) expressed in the failure to accept the declaration on the CPN for 2020 with appendices, submitted by letter dated November 3, 2021, and the assignment of duties:
1) to accept and distribute the declaration on the CPN for 2020 with appendices to it, or to provide the opportunity to download it through the Taxpayer's Cabinet service;
2) to consider invalid the declaration with zero indicators available in the tax system and to delete it from the system;
3) consider the CPN declaration for 2020, attached to the letter dated November 3, 2021, submitted on April 30, 2021.
Review of the plaintiff's cassation complaint PLOT:
The plaintiff is an electronic taxpayer, is on the tax register at the location of the Office, interacts with tax authorities electronically in accordance with the legislation of the Republic of Kazakhstan on electronic document and electronic digital signature.
On March 23, 2021, the Partnership exercised the right to extend the deadline for submitting regular tax reports in the form 100.00 CPN declaration for 2020 (hereinafter referred to as the declaration), subject to its submission in electronic form for a period of no more than 30 calendar days in accordance with Article 212 of the Tax Code.
The last day for submitting tax reports is April 30, 2021.
On April 30, 2021, at 9:22 p.m., when the plaintiff attempted to send through the electronic channel through the "Taxpayer's Office" a duly completed regular tax report on the KPN form
100.00 in 2020, due to incorrect operation of the format and logistics control (hereinafter referred to as the FLC) of the Taxpayer's Office, a malfunction occurred, which led to the sending of a declaration with zero values, which was accepted by the system and posted with an error.
On the same day, the plaintiff made 2 more attempts to submit a duly completed declaration: at 22.55 hours with the status "regular", which was not accepted by the system because it was previously accepted with zero indicators, and at 22.56 hours with the status "additional", which was not accepted by the system due to a tax audit conducted in the LLP.
On May 4, 2021, on the first business day, the plaintiff informed the Taxpayers' Cabinet User Support Service about
incorrect operation of the service with a request to correct the error by deleting the declaration with zero indicators and accepting the duly completed declaration. At the same time, to confirm the fact of a system failure, the plaintiff attached screenshots of the error and a video recording of the service screen.
However, the plaintiff's appeal remained without satisfaction.
On November 3, 2021, the plaintiff sent a letter to the Office requesting that the zero declaration be removed from the system and that the duly completed declaration dated April 30, 2021 be accepted.
However, the Office issued a refusal with reference to Article 211 of the Tax Code on the impossibility of making changes and additions to tax reporting during the audit period.
Judicial acts:
1st instance: the claim was denied.
Appeal: the decision remains unchanged.
Cassation: judicial acts are cancelled, the claim is satisfied.
Conclusions:
According to subparagraph 8) of paragraph 2 of Article 19 of the Tax Code, tax authorities are required to provide the software necessary for the provision of tax reports, provided they are submitted in electronic form.
The Board considered that the Department's response, referring to Article 212 of the Tax Code, was illegal, since the plaintiff did not require changes and additions to the next declaration or accept an additional declaration, but asked to eliminate the error caused by the fault of the tax authority, which did not provide proper software for fulfilling its tax obligation to submit the declaration in electronic form on April 30. In 2021. The Management's arguments that the error was caused by the fault of the plaintiff himself, who independently sent a declaration with zero indicators, are assumptions and are not supported by the presentation of reliable evidence.
By virtue of the provisions of paragraph 5 of Article 8 of the Tax Code (analogy of the law), all uncertainties and unresolved issues of the tax legislation of the Republic of Kazakhstan are interpreted in favor of the taxpayer (tax agent).
In this regard, the claim is satisfied.
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