Termination of proceedings on challenging the act of tax audit
LLP "M" appealed to the court with a claim to the State Duma of the State Duma for the City of Nur-Sultan to declare the act of tax audit illegal, arguing that the State Duma recognized the conclusions of the preliminary act as unfounded and invited the Department to collect evidence, but the defendant did not do this, but drew up the act of tax audit based on the data of the preliminary the tax audit report, that is, this tax audit report cannot be reliable.
The Court of Justice of the city of Nur-Sultan dismissed the case with reference to subparagraph 1) of Article 277 of the CPC as not subject to consideration in civil proceedings. The court found that a notification was issued based on the results of the tax audit, therefore, the requirement to cancel the tax audit act is not subject to consideration in civil proceedings.
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