On the recognition of illegal actions in sending notifications and canceling notifications on the elimination of violations identified by the state revenue authorities based on the results of desk control

No.6001-22-00-6ap/1740 dated 30.03.2023

The plaintiff: Sole proprietor A.M.

Respondent: Russian State Institution "Department of State Revenue for the city of Taraz of the Department of State Revenue for the Zhambyl region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan"

The subject of the dispute: the recognition of illegal actions to send notifications and the cancellation of notifications on the elimination of violations identified by the state revenue authorities based on the results of desk control

Review of the plaintiff's cassation complaint PLOT:

The basis for the issuance of the above-mentioned Notifications 1 and 2 was the decision of the Council of Economic and Social Council on the invalidation of the state registration of LLP "A", which entered into force.

Judicial acts:

1st instance: the claim was denied.

Appeal: the decision remains unchanged.

Cassation: the decision was overturned, the case was sent for a new hearing.

Conclusions:

According to paragraph 5 of Article 96 of the Tax Code, the plaintiff has the right to prove in court the actual receipt of services from a legal entity. Accordingly, the court is obliged to evaluate the evidence presented. The case file contains 22 contracts, invoices, and acts of completed work.

The evidence has not been examined and evaluated by the courts, which violates the norms of substantive and procedural law and deprives the plaintiff of the right to judicial protection.

In a new review, it is necessary to examine the plaintiff's arguments about the actual purchase of services.

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