Statement of claim for invalidation of transactions
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| В специализированный межрайонный экономический суд города Алматы г.Алматы, ул. Байзакова, дом 273 «б» | |
| Истец: | Республиканское государственное учреждение "Управление государственных доходов по Медеускому району Департамента государственных доходов по городу Алматы Комитета государственных доходов Министерства финансов Республики Казахстан" г.Алматы, пр. Абылай Хана, дом 93/95 БИН 910740000123 Тел:8(727)2721157 |
| Ответчик: | ТОО "…….." БИН: 070640020375 г. Алматы, микрорайон …..-…., Улица ……., д. 70 |
| Соответчик: | ТОО "………" БИН 1……….. г. Алматы, ул. Акпаева, д. 59/1 кв. (офис) 37 |
Statement of claim
on invalidation of transactions concluded between LLP "....." and LLP "........."
The state institution "State Revenue Department for the Medeu district of Almaty of the Department of State Revenue for Almaty" (hereinafter referred to as the Department) applies to the Specialized Interdistrict Economic Court of Almaty (hereinafter referred to as the SMEC of Almaty) for recognition of transactions between TriA LLP." and TOO "............" invalid, based on the following. In accordance with paragraph 1 of Article 18 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (hereinafter - The Tax Code), effective from December 25, 2017, the tasks of the tax service bodies are to ensure the completeness and timeliness of tax receipts and other mandatory payments to the budget, the calculation, withholding and transfer of mandatory pension contributions to accumulative pension funds, the calculation and payment of social contributions to the State Social Insurance Fund, ensuring economic security within their competence. Of the Republic of Kazakhstan.
Statement of claim for invalidation of transactions
Along with the above, we note that according to subparagraph 10 of paragraph 1 of Article 19 of the Tax Code, tax authorities have the right to file lawsuits in courts for invalidation of transactions, liquidation of a legal entity on the grounds provided for in subparagraphs 1), 2), 3) and 4) of paragraph 2 of Article 49 of the Civil Code of the Republic of Kazakhstan, as well as other lawsuits in accordance with the competence and objectives established by the legislation of the Republic of Kazakhstan. LLP "........... BIN Holding ............, He has been registered with the Department since August 13, 2018, and the initial registration was conducted on July 9, 2007. The main activity is the construction of non-residential buildings, with the exception of stationary retail facilities of categories 1, 2. The head is ....... Murad Tashpulatovich IIN ......... The founder is ...... Gulkhanym IIN ............., He is a non-resident of the Republic of Kazakhstan, the country is Turkey. Value added tax payer from 08/01/2014 to the present. LLP "....... BIN Holding ........ is a participant in public procurement.
The amount of money received for public procurement in 2018 is 5,730,701,358 tenge; The amount of money received for public procurement in 2019 is 3,930,966,969 tenge; The amount of money received for public procurement in 2020 is 1,887,275,414 tenge. In 2018, sales turnover amounted to 4,738,872,004 tenge, the amount of VAT is 567,328,695 tenge, tax revenues amounted to 26,990,273 tenge, the tax burden coefficient (hereinafter referred to as the tax burden) is 0 %; In 2018, the average number of employees is 28, the Wage Fund is 25,756,372 tenge, and the average salary for the 1st employee is 76,655 tenge. LLP ".........." BIN ............ It was registered from December 20, 2016 to November 04, 2020 in the UGD in the Zhetysu district. The main activity is the construction of residential buildings. The head and founder in one person were .......... Chingiz Yashaevich IIN ............ According to the registration data of the LLP "........" On 04.11.2020, by Order No. 24062, the taxpayer was forcibly liquidated. We believe that the transactions concluded between the LLP "........ Holding and LLP "..........", they are fictitious and unfounded for the following reasons: According to the analytical report "pyramid of suppliers" LLP "........" it was written to the address of LLP "....... The Holding Company issued the following invoices for the 2nd and 3rd quarters of 2018:
Invoice No. 10 dated June 28, 2018, the amount of turnover is 506,595,521.42 tenge, the amount of VAT is 60,791,462.58 tenge (CPN 101,319,104.3 tenge).
LLP "......" to LLP "TriA Holding", according to the invoices, a "three-phase three-winding autotransformer with a capacity of 250mva at a voltage of 220/110/10kV" was sold, in the amount of 1 piece.
Invoice No. 11 dated June 29, 2018, turnover amount 493,740,950.90 tenge, VAT amount 59,248,914.10 tenge (CPN 98,748,190.18 tenge).
LLP "....." to LLP "....... AHXCMK-WTC/PE1 Cable has been sold according to invoices*240/50-1 0 BY", in the amount of 34,275 meters.
Invoice No. 26 dated September 10, 2018, turnover amount 516,785,717.86 tenge, VAT amount 62,014,286.14 tenge (CPN 103,357,143.6 tenge).
LLP "........" to the address of the LLP ".......... According to the invoices, a 250mva three-phase three-winding autotransformer with a voltage of 220/110/10kV of the OSFSZ-250000/220 type with fire and explosion prevention, monitoring and condition diagnostics systems was implemented, in the amount of 1 piece. Total, the amount of turnover – 1 517 122 190 tenge, VAT – 182,054,663 tenge, VAT – 303,424,438 tengeLLP "........" to the address of the LLP ".......... According to the invoices, a 250mva three-phase three-winding autotransformer with a voltage of 220/110/10kV of the OSFSZ-250000/220 type with fire and explosion prevention, monitoring and condition diagnostics systems was implemented, in the amount of 1 piece. Total, the amount of turnover – 1 517 122 190 tenge, VAT – 182,054,663 tenge, VAT – 303,424,438 tenge. Also, according to the conducted analysis of the LLP's activities "...........", it was found that during the period of the 3rd quarter of 2018, according to the unloading of issued electronic invoices, sales were made to the address of the Plant "Elektrokabel" BIN ....... and Exactly:
ESF-161240013687-20180912-59239685 date of sale 12.09.2018, (Contract No. 100418 dated 04.2018) the amount oESF-161240013687-20180912-59239685 date of sale 12.09.2018, (Contract No. 100418 dated 04.2018) the amount of turnover is 1,103,888,271 tenge, the amount of VAT is 132,466,592 tenge. (Autotransformer three-phase three-winding power.250MVA for 220/110/10 kV voltage type OSFSZ 250000/220 with systems: fire and explosion prevention, monitoring and condition diagnostics.) in the amount of 1 piece.
ESF-161240013687-20180914-34955047 date of sale: 09/14/2018, (Contract No. 100418 dated 04/10/2018) turnover amount: 1,103,888,271 tenge, VAT amount: 132,466,592 tenge. (Autotransformer three-phase three-winding power.250MVA for 220/110/10 kV voltage type OSFSZ 250000/220 with systems: fire and explosion prevention, monitoring and condition diagnostics.) in the amount of 1 piece.
ESF-161240013687-20180913-57381015 date of sale: 09/13/2018, (Delivery Agreement No. 10/04-01 dated 04/10/2SF-161240013687-20180913-57381015 date of sale: 09/13/2018, (Delivery Agreement No. 10/04-01 dated 04/10/2018) turnover amount: 394 774 554 tenge, VAT amount: 47 372 946 tenge. (Cable (Cable) AHXCMK-WTC/PE 1*240/50-1 0 BY) in the amount of 34,275 meters.
Thus, as can be seen from the information of the analysis, this product was sold to TriA Holding LLP and Elektrokabel Plant LLP. However, TOO "..... " in 2018, I imported goods with a total customs value of 1,040,470,154 tenge, namely:
"THREE-PHASE THREE-WINDING AUTOTRANSFORMER WITH A CAPACITY of 250MVA AT A VOLTAGE OF 220/110/10KV, TYPE OSFSZ-250000/220, where the vehicle is 913,810,880 tenge", in the amount of 2 pieces.
"A FIRE EXTINGUISHING SYSTEM FOR A TRANSFORMER, TYPE TFT, where the VEHICLE is worth 14,153,120 tenge."
"NON-INSULATED WIRE/CABLE FOR HIGH-VOLTAGE POWER TRANSMISSION LINES WITH A CASABLANCA 274/40 COMPOSITE CORE, where the VEHICLE is worth 112,506,154 tenge", in the amount of 34,275 meters.
The main signs of unreliability of GreenEnergyAlmaty LLP: In 2018, sales turnover amounted to 9,121,189,734 tenge, tax revenues amounted to 36,946,740 tenge, the tax burden coefficient (hereinafter referred to as the tax burden) was 0.4%; In 2018, the average number of employees was 12 people. The wage fund for the declaration of individual income tax (hereinafter – IIT) and social tax (hereinafter – CH) is 14,065,328 tenge. The accrual of personal income tax amounted to 902,903 tenge. GreenEnergyAlmaty LLP did not submit a declaration on vehicle tax, land tax and property tax for 2018. Further, the main supplier of GreenEnergyAlmaty LLP in 2018 was KZ Nur Astana Gruop BIN 170440029611 for the amount of mutual settlements of 3,814,717,695 tenge, VAT 457,766,156 tenge. These settlements between GreenEnergyAlmaty LLP and KZ Nur Astana Gruop LLP were declared invalid according to the decision of the Council of Economic and Social Council of Almaty.
(Decision on invalidation of transactions dated Decemb(Decision on invalidation of transactions dated December 19, 2019, No. 7527-19-00-2/17541). The turnover for paper purchases is 1,378,086,789 tenge (according to the supplier pyramid), the amount of VAT is 164,911,965 tenge, the amount of turnover on electronic invoices (according to the ESF Information System) is 753,628,371 tenge, the amount of VAT is 90,057,030 tenge. The total turnover of residents of the Republic of Kazakhstan purchased from suppliers is 2,131,715,160 tenge, the amount of VAT is 254,968,995 tenge. Consequently, the total purchase aConsequently, the total purchase amount, including tenge actual operations, taking into account the absence of GreenEnergyAlmaty LLP property, the amount of material resources economically necessary for the supply of goods, the lack of necessary conditions to achieve the results of relevant economic activity due to the absence of fixed assets, production assets, vehicles without employees in sufficient numbers, are signs of questionable transactions.
Statement of claim for invalidation of transactions
In accordance with paragraph 3 of Article 157 of the Civil Code of the Republic of Kazakhstan, a claim for invalidation of a transaction may be filed by interested parties, an appropriate government agency or a prosecutor. An interested party is a person whose rights and legitimate interests have been violated or may be violated as a result of the transaction. The totality of these facts proves that GreenEnergyAlmaty LLP was unable to sell the goods, that is, actions aimed at changing, terminating civil rights to goods, works and services through their sale (sale). The above facts indicate that GreenEnergyAlmaty LLP was not a supplier of goods to TriA Holding LLP, respectively, the transactions made between TriA Holding LLP and GreenEnergyAlmaty LLP were committed only for tax evasion. According to paragraph 1 of Article 160 of the Civil Code of the Republic of Kazakhstan, a transaction made only for appearance, without the intention to create appropriate legal consequences (an imaginary transaction), is declared invalid by a court at the request of an interested person, a proper government agency or a prosecutor. Accordingly, all the works and services documented by TriA Holding LLP are imaginary. According to subparagraph 4) of Article 4 of the Law of the Republic of Kazakhstan "On National Security of the Republic of Kazakhstan" (hereinafter – the Law on National Security), economic security is one of the types of national security.
Statement of claim for invalidation of transactions
In turn, according to article 6 of the Law on National Security, one of the main threats to national security (economic security) is the growth of the shadow economy. Based on the above, guided by Articles 157,158,160 of the Civil Code of the Republic of Kazakhstan, subparagraph 10) of paragraph 1 of Article 19 of the Tax Code. REQUESTS THE COURT to invalidate the transactions concluded between TriA Holding LLP and GreenEnergyAlmaty LLP for the 2nd and 3rd quarters of 2018, the amount of turnover – 1 517 122 190 tenge, VAT – 182,054,663 tenge, CPN – 303,424,438 tenge, under the supply agreement No. 01/02 dated February 01, 2018, as well as invoices reflected in the pyramid supplier information system:
| № п/п | № счет-фактуры | Дата счет-фактурф | Сумма оборота | Сумма НДС |
| 1 | 26 | 10.09.2018 | 516 785 718 | 62 014 286 |
| 2 | 10 | 28.06.2018 | 506 595 521 | 60 791 463 |
| 3 | 11 | 29.06.2018 | 493 740 951 | 59 248 914 |
| Итого | 1 517 122 190 | 182 054 663 | ||
The application is on ___ sheets:
Registration data of TriA Holding LLP;
Registration data of GreenEnergyAlmaty LLP;
Pyramids by suppliers and buyers;
Import information for GreenEnergyAlmaty LLP;
Information on GZ for TriA Holding LLP for 2018;
Invoices, delivery agreement.
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.
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