On the recognition of illegal and cancellation of the notification of the results of the audit regarding the calculation of corporate income tax

No. 6001-22-00-6ap/1592 dated 03/31/2023

Plaintiff: "V" LLP

Respondent: Russian State University Department of State Revenue for the city

Almaty State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan"

The subject of the dispute: on the recognition as illegal and cancellation of the notification of the results of the audit No. 302 dated February 23, 2021 regarding the calculation of the CPN

Review of the plaintiff's cassation complaint PLOT:

Based on Order No. 302 dated June 30, 2020, a comprehensive tax audit was conducted with respect to the Partnership on the correctness of the calculation and timely payment of taxes and (or) other mandatory payments to the budget for the period from January 1, 2016 to December 31, 2019.

Based on the results of the audit, an act of a documentary tax audit and a notification of the audit results for No. 302 dated February 23, 2021 were issued. The plaintiff was charged: CPN and penalty.

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:

The subject of the dispute in this case was the originally issued notification No. 302 dated February 23, 2021, whereas the specified notification became invalid due to the issuance by the Department of a new notification on the results of consideration of the complaint against the notification of the audit results for No. 302/1 dated October 22, 2021.

By virtue of the requirements of article 16 of the CPC, administrative proceedings are conducted on the basis of the active role of the court.

The Board considered that the courts had not determined the subject of the dispute in the case, had not explained to the plaintiff the legal consequences of challenging the invalid notification, had not taken measures to comprehensively and correctly consider the dispute on its merits using the relevant substantive law and requesting the necessary primary documents, which led to the issuance of illegal judicial acts.

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