Pre-trial settlement of tax disputes
The tax legislation defines an alternative procedure for resolving tax disputes. A taxpayer has the right to appeal: notification of the audit results to an authorized body or to a court; actions (inaction) of tax officials to a higher tax authority or to a court. Since July 1, 2017, an Appeals Commission has been established to consider complaints about notification of audit results by the authorized body, the Ministry of Finance. The authorized body issues a reasoned decision, taking into account the decision of the Appeal Commission. From the analysis conducted by the authorized body, it follows that in the second half of 2017, it considered 70 complaints, of which 20 were satisfied (notifications were canceled). In the first half of this year, 134 complaints were considered, of which 53 or 40% were satisfied.
It should be noted that at the same time, the authorized body keeps separate records only on issues appealed by taxpayers. Data on which of them belongs to the subsurface users is not allocated. During the study of the cases submitted for summary, it was found that in 17 of 43 cases, taxpayers had previously appealed the notifications of the audit results out of court. 3 complaints for a total amount of 1,350,776,050 tenge were partially satisfied.
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