On the recognition of illegal and cancellation of notifications on the elimination of violations identified by the state revenue authorities based on the results of desk control

No. 6001-22-00-6ap/1522 dated 03/16/2023

Plaintiff: Company "N"

Respondent: RSU "Department of State Revenue for the city of Aktau of the Department of State Revenue for the Mangystau 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 and cancellation of notifications on the elimination of violations identified by the state revenue authorities based on the results of desk control dated December 15, 2021.

Review of the plaintiff's cassation complaint PLOT:

The subject of the appeal is notifications on the elimination of violations identified by the state revenue authorities based on the results of desk control.

The contested notices were declared unfulfilled by the Management's decisions of February 15, 2022.

Judicial acts:

1st instance: the claim is returned.

Appeal: the definition remains unchanged.

Cassation: judicial acts are cancelled, the case is sent for consideration on the merits.

Conclusions:

When returning the claim, the local courts proceeded from the fact that the notifications did not entail legal consequences for the taxpayer, since they had ceased to be effective by virtue of article 65 of the Law "On Legal Acts" from the moment they were clarified. The grounds for suspending spending operations on bank accounts are the decisions of the tax authority on recognizing notifications as unfulfilled.

In accordance with the second part of Article 156 of the CPC, if an onerous administrative act is found to be unlawful, which has already been executed or is being executed at the time of the decision, the court has the right to force the defendant to cancel the execution and require actions to return the plaintiff to his original position within the time period specified in the decision.

Paragraph 23 of the National Tax Code of the Republic of Kazakhstan dated December 22, 2022 No. 9 "On certain issues of the application of tax legislation by courts" stipulates that, by virtue of the second part of Article 135 of the CPC (claim for Recognition), the plaintiff may also demand that an burdensome administrative act that is no longer legally binding be declared illegal, therefore, claims to challenge the executed notification based on the results of the controls are subject to review by the court.

The taxpayer's right to challenge the notification in court based on the results of the desk inspection does not depend on its execution or recognition as unfulfilled.

Attention!   

       Law and Law Law Law draws your attention to the fact that this document is basic and does not always meet the requirements of a particular situation. Our lawyers are ready to assist you in legal advice, drawing up any legal document suitable for your situation.  

 For more information, please contact a Lawyer / Attorney by phone: +7 (708) 971-78-58; +7 (700) 978 5755, +7 (700) 978 5085. 

Attorney at Law Almaty Lawyer Legal Services Legal Advice Civil Criminal Administrative Cases Disputes Protection Arbitration Law Firm Kazakhstan Law Office  Court Cases