Complaint about an administrative act
State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan
11 Zhenis Ave., Astana.
+7 (7172) 71-84-63, 70-98-83, 70-98-59, 70-99-32.
from: LLP " " represented by Director D O.F.
BIN
280, 13th floor, Almaty.
8 (727) .
Representative by proxy:
Law and Law Law Firm
BIN 201240021767
79 Abylai Khan Ave., office 304, Almaty.
info@zakonpravo.kz / www.zakonpravo.kz
+7 708 971 78 58; + 7 727 971 78 58.
Claim
to the administrative act
On July 27, 2023, the Department of State Revenue for the Turksib district of Almaty reviewed our appeal received by HC no.-2023-01254288 10.07.2023 within the scope of its competence, informs the following:
It follows from the appeal that between LLP "..." BIN .6 and LLP ".." BIN 040240004254 signed a subcontracting agreement dated 07/18/2019, according to which LLP "C" fulfilled all contractual obligations.
However, the certificates of completed works submitted by you do not contain the seal and signature of Kaz LLP. ", which is the basis for the acceptance of the works by the customer in accordance with Article 630 of the Civil Code of the Republic of Kazakhstan (hereinafter referred to as the Civil Code of the Republic of Kazakhstan).
We do not agree with the administrative act and consider it illegal due to the following circumstances:
Paragraph 5 of Article 144 of the Entrepreneurial Code stipulates that the facts and circumstances identified in relation to specific business entities and objects and which served as the basis for the appointment of this unscheduled inspection are subject to unscheduled inspection.
However, we have provided specific facts and circumstances that are the grounds for the appointment of this unscheduled audit of Kaz LLP for compliance/non-compliance with the tax legislation of the Republic of Kazakhstan. We are aware that Kaz LLP has not paid its tax obligations under the contracts indicated in the application. It should also be noted that Kaz LLP has not paid for its part the tax deductions on the signed electronic invoices.
According to paragraph 1 of Article 18 of the Tax Code, the tax authorities are tasked with ensuring compliance with the tax legislation of the Republic of Kazakhstan.
According to Article 91 of the Administrative Procedural Procedure Code of the Republic of Kazakhstan, a participant in an administrative procedure has the right to appeal an administrative act, an administrative action (inaction) not related to the adoption of an administrative act, in an administrative (pre-trial) manner.
Consideration of a complaint in an administrative (pre-trial) manner is carried out by a higher administrative body, an official (hereinafter referred to as the body reviewing the complaint).
On the grounds of the above and in accordance with Article 91 of the Tax Code,
I ask you to:
To cancel the administrative act No.ZHT-2023-01254288 dated 07/27/2023 of the State Revenue Department for the Turksib district of Almaty;
To conduct an unscheduled audit of Kaz LLP for compliance/non-compliance with the tax legislation of the Republic of Kazakhstan;
In case of detection of violations of the tax legislation of the Republic of Kazakhstan, to bring Kaz LLP to justice. " for violations of the Tax legislation of the Republic of Kazakhstan.
With respect,
Representative by proxy: Kenesbek I.M.
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