The land plot is not subject to taxation and is not subject to reflection in the property declaration of a civil servant if this land plot is provided for temporary land use.
By a resolution of the specialized interdistrict administrative court of Taraz dated June 22, 2012, K. was found guilty of committing an administrative offense under part 2 of Article 532 of the Administrative Code, with the application of an administrative penalty in the form of a fine of 161,800 tenge. By the ruling of the Zhambyl Regional Court of July 11, 2012, the court's ruling remained unchanged. The protest of the Deputy Prosecutor General raises the issue of the cancellation of judicial acts with the termination of proceedings in the case for the absence of K.'s actions. the composition of an administrative offense. In a response to the protest, the Department for Combating Economic and Corruption Crimes (Financial Police) in Zhambyl region requests that judicial acts remain unchanged.
The contested judicial acts are motivated by the fact that the financial police officer K., when submitting the 2011 property declaration to the tax authority, did not indicate information about the existence of a land plot registered for him under the right of temporary paid land use at the address: Zhambyl region, Merken district, Merke village, Sarymoldayeva Street. Thus, according to the local courts, K., as a civil servant, submitted an unreliable property declaration for 2011 to the tax authority, that is, he committed an administrative offense provided for in part 2 of Article 532 of the Administrative Code. The position of the local courts does not comply with the requirements of the law and the actual circumstances of the case. In accordance with part 2 of Article 9 of the Law on Combating Corruption, persons holding public office annually, during the period of exercising their powers, in accordance with the procedure established by tax legislation, submit a declaration of income and property subject to taxation to the tax authority at their place of residence. Paragraph 2 of Article 184 of the Tax Code stipulates that individuals who are required to submit a declaration in accordance with the Law "On Combating Corruption" submit a declaration on income and property that is subject to taxation and located both in the territory of the Republic of Kazakhstan and abroad. By virtue of paragraph 1 of Article 373 of the said Code, land plots belonging to individuals and legal entities are classified as land tax objects.: 1) on the right of ownership, 2) on the right of permanent land use, 3) on the right of primary gratuitous temporary land use. Meanwhile, by the decision of Akim of Merken rural district No. 112 dated June 19, 2009, K. a land plot with an area of 0.15 hectares was granted for temporary paid land use for a period of 49 years. Therefore, this land plot is not subject to taxation and is not subject to reflection in the property declaration provided by civil servants in accordance with the Law "On Combating Corruption".
These circumstances indicate that there are no grounds for bringing K. to administrative responsibility under part 2 of Article 532 of the Administrative Code. In this regard, the judicial acts that have taken place are subject to cancellation with the termination of proceedings on an administrative offense in accordance with subparagraph 2) of part 1 of Article 580 of the Administrative Code.
The land plot is not subject to taxation and is not subject to reflection in the property declaration of a civil servant if this land plot is provided for temporary land use.
The Supervisory Judicial Board of the Supreme Court overturned the decision of the specialized interdistrict administrative court of the city of Taraz and the ruling of the Zhambyl regional Court in respect of K.. The administrative offense proceedings against K. were terminated due to the absence of an administrative offense provided for in part 2 of Article 532 of the Administrative Code.
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