Value added tax (VAT)
As the conducted generalization showed, during the analyzed period, the courts considered a small number of disputes on the refund of excess VAT. It has been established that in some cases, the tax authorities, contrary to the norms of tax legislation, impose excessive demands on taxpayers. Thus, by the decision of the Astana City Court dated October 28, 2016, the application of N LLP to the State Revenue Department of the Karaganda Region on recognition as illegal and partial cancellation of the notification of the results of the tax audit dated May 24, 2016 was partially satisfied. year No. 349. The notification was declared illegal and cancelled in terms of the unconfirmed excess of value added tax (hereinafter referred to as VAT) in the amount of 386,775,884 tenge by the Resolution of the specialized judicial board of the Supreme Court dated January 9, 2017, the decision was left unchanged. The Court concluded that the applicant, in accordance with paragraph 1 of Article 276-11 of the Tax Code, was constantly exporting zinc concentrate to JSC Ch (Russia), subject to VAT at a zero rate.
At the same time, the share of sales turnover, taxed at a zero rate, amounted to more than 70 percent of the total turnover, which corresponds to the conditions of paragraph 3 of Article 272 of the Tax Code. The applicant has submitted to the Department all documents required by the Tax Code confirming the export of goods. The applicant's statement of invoice for the monthly shipment is in accordance with the terms of the contract. Consequently, the applicant's claim for a refund of the excess VAT was improperly rejected by the tax authority. Based on the results of the case review, the board issued a private ruling to the State Revenue Committee on the fact of non-elimination of violations of the rights and legitimate interests of investors by the Department of State Revenue in the Karaganda region.
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