On the recognition of illegal actions for violating the procedure for handing over a preliminary tax audit report, for violating the procedure for completing a tax audit, and recognizing as illegal and canceling the act of a documentary tax audit and notification of the results of the audit
No. 6001-22-00-6ap/2004 dated 7.03.2023
Plaintiff: T LLP
Respondent: Russian State Institution "Department of State Revenue for the Karaganda region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan"
The subject of the dispute: on the recognition of illegal actions to violate the procedure for handing over the preliminary tax audit report, to violate the procedure for completing the tax audit, and to recognize as illegal and cancel the act of documentary tax audit and notification of the audit results
Review of the defendant's cassation complaint PLOT:
The partnership filed this lawsuit with the court against the DGD with a claim for recognition as illegal: actions to violate the procedure for handing over the preliminary tax audit report based on the survey act dated September 16, 2021 No. 15090 (requirement 1); actions to violate the procedure for completing the tax audit based on the tax survey act dated September 16, 2021 No. 15115 (requirement 2); the act of the documentary tax audit dated September 16, 2021 No. 187 (requirement 3) and the notification of the results of the tax audit dated September 16, 2021 No. 187 (hereinafter referred to as the notification) in full (requirement 4).
Judicial acts:
1st instance: the claim is satisfied.
Appeal: the decision remains unchanged.
Cassation: the decision and ruling were annulled, the case was sent for a new hearing.
Conclusions:
According to subparagraph 11) of the second part of Article 138 of the CPC, the court returns the claim if the case is not subject to consideration in administrative proceedings. Accordingly, claims 1-3 are subject to refund.
At the request of 4, the courts did not give a full assessment of the defendant's arguments (inconsistency of the primary documentation, its partial absence, judicial acts that took place, cash payments that need to be checked in conjunction with cash registers).
The local courts have not fully clarified the range of circumstances relevant to the case.
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