On the recognition of the State Revenue Department as illegal and the cancellation of the notification of the results of the tax audit

No. 6001-23-12/6pod/3 dated 03/02/2023

Plaintiff: "A" LLP

Respondent: RSU "Department of State Revenue for the Almaty region"

The subject of the dispute: on the recognition of the illegal and cancellation of the notification of the results of the tax audit No. 1 dated September 30, 2021

Revision on the proposal of the Chairman of the PLOT:

The decision of the SMAS of the Almaty region denied the claim.

By the decision of the appeal instance of the Zhetisu region, the court's decision was overturned, the case was sent for a new hearing to the same court in a different composition of the court.

At the same time, the case was sent by a cover letter to the SMAS of the Zhetisu region.

By the definition of the SMAS of the Zheti region, the case was sent under the jurisdiction of the SMAS of the Almaty region.

Basis: the second part of Article 107 of the CPC is the conclusion of an agreement between the parties to the case on changing the territorial jurisdiction.

Judicial acts:

1st instance: by the definition of the SMAS of the Zhetisu region, the case was sent to the SMAS of the Almaty region.

Cassation: the case was sent under the jurisdiction of the SMAS of the Almaty region.

Conclusions:

The claim was initially filed with the SMAS of the Almaty region, which issued a decision on the merits.

By the decision of the appellate instance, the court's decision was overturned with the referral of the case to the same court, that is, to the SMAS of the Almaty region.

However, in violation of the above-mentioned resolution, the case was sent by a cover letter to the SMAS of the Zhetisu region.

In accordance with paragraph 2 of Article 107 of the CPC, the parties may, by agreement between themselves, change the territorial jurisdiction for a given administrative case, including administrative cases pending before the court, before the appointment of an administrative case to trial at a court hearing.

It follows from the stated rule that the right to change the territorial jurisdiction is the exclusive prerogative of the parties to the case and such a request cannot be rejected by the court on other procedural grounds.

Representatives of the parties in the case of M.G. and B.Zh. concluded an agreement on changing the territorial jurisdiction for this case, and prior to its trial on the merits, a petition was submitted to the SMAS of the Zhetisu region to transfer the case for consideration to the SMAS of the Almaty region.

During the preliminary hearing, representatives of the parties supported the petition.

In this regard, the SMAS of the Zhetisu region had no legal grounds for refusing to transfer the case to the jurisdiction of the SMAS of the Almaty region.

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