Disputes related to violations of tax legislation on claims of tax authorities for the collection of taxes and fees from an individual
It is necessary to focus on general issues of tax law - characteristics of tax legislation, tax legal relations.
In accordance with the requirements of Article 1 of the Code of the Republic of Kazakhstan On Taxes and Other Mandatory Payments to the Budget (the Tax Code) (hereinafter referred to as the Tax Code), tax relations are power relations for the establishment, introduction and procedure for calculating and paying taxes and other mandatory payments to the budget, as well as relations between the state and the taxpayer related to fulfillment of tax obligations. Therefore, a tax legal relationship is a social relationship that arises on the basis of the implementation of tax law norms.
At the same time, it is necessary to distinguish the difference between tax and civil legal relations. This difference lies in the power-property nature of the tax legal relationship.
This difference is indicated in paragraph 4 of Article 1 of the Civil Code of the Republic of Kazakhstan, which establishes that civil legislation does not apply to property relations based on administrative or other authority subordination of one party to another, including tax and other budgetary relations, except in cases provided for by legislative acts.
These relations are regulated by the Constitution of the Republic of Kazakhstan, the Tax Code of the Republic of Kazakhstan, as well as other acts of the tax legislation of the Republic of Kazakhstan and other sources of the current law of the Republic of Kazakhstan.
The study of judicial acts showed that the statements of claim were returned on the basis of paragraph 2) paragraph 1 of Article 154 of the Civil Procedure Code of the Republic of Kazakhstan (hereinafter – CPC), due to the lack of jurisdiction of the cases to this court, and on the basis of paragraph 4 paragraph 1 of Article 154 CPC in connection with the signing of the statement of claim by a person without authority.
In addition, the acceptance of the statements of claim was refused on the basis of Article 153, paragraph 1, of the CPC, since these statements are not subject to consideration in civil proceedings.
Due to the plaintiff's refusal of the claim, in accordance with paragraph 3 of Article 247 of the CPC, the proceedings were terminated.
The study showed that the claims were left without consideration by the courts on the basis of subparagraphs 3), 6), 9) of Article 249 of the CPC, that is, due to the failure of the parties to appear in court on a second summons, filing an application for the return of the statement of claim, signing and filing an application by a person who does not have the authority to sign or present it.
On jurisdiction
Within the meaning of Article 8 of the CPC, State bodies, legal entities or citizens have the right to apply to the court for the protection of the rights and legally protected interests of other persons or an indefinite circle of persons in cases provided for by law.
These disputes were considered by the courts of general jurisdiction under the jurisdiction established by Chapter 3 of the CPC.
In accordance with Article 31 of the CPC, a claim is filed in court at the defendant's place of residence.
A study of judicial acts showed that when accepting a statement of claim, the courts complied with the requirements of art. 31 of the CPC on filing claims in court at the defendant's place of residence.
Filing a claim
The statement of claim must comply with the requirements provided for in Articles 150, 151 of the CPC.
Documents confirming the circumstances on which the tax authority bases its claims must be attached to the statement of claim.
The acceptance of an application for court proceedings may be refused only on the grounds provided for in subparagraph 2) of Article 153 of the CPC. On the grounds provided for in paragraphs 2) – 7) of part 1 of Article 154 of the CPC, the claim may be returned to the plaintiff.
Judicial practice in accepting claims for court proceedings complies with the requirements of Articles 150,151 of the CPC and is correct.
The quality of drafting judicial acts
According to Article 218 of the CPC, the court's decision must be lawful and justified.
A decision is lawful when it is made in compliance with the norms of procedural law and in full compliance with the norms of substantive law applicable to this legal relationship, or is based on the application, if necessary, of a law governing a similar relationship, or proceeds from the general principles and meaning of civil legislation and the requirements of good faith, reasonableness and fairness (article 5 and Article 6 of the CPC ).
A decision is considered justified if it reflects facts relevant to the case, confirmed by evidence examined by the court that meet the requirements of the law on their relevance, admissibility and reliability, or are well-known circumstances that do not need to be proven and are collectively sufficient to resolve the dispute.
Judicial acts of the courts of the Republic of Kazakhstan are subject to registration taking into account the provisions of the Code of Civil Procedure, as well as the regulatory decree of the Supreme Court of the Republic of Kazakhstan No. 5 dated July 11, 2003 "On Judicial Decision" (with amendments and additions made by regulatory resolutions of the Supreme Court of the Republic of Kazakhstan No. 6 dated June 29, 2006 and No. 2 dated January 12, 2009).
The courts are also guided by the provisions of the Methodological Recommendations on the execution of judicial acts of the courts of the Republic of Kazakhstan, approved by the order of the Chairman of the Supreme Court dated March 17, 2010 (hereinafter referred to as the Methodological Recommendations).
In accordance with Article 221 of the CPC, the decision consists of introductory, descriptive, motivational and resolute parts.
According to part 3 of Article 221 of the CPC, the introductory part of the decision states:
date and place of the decision;
name of the court that rendered the decision; composition of the court;
the secretary of the court session; the parties;
other persons involved in the case and representatives, the subject of the dispute or the stated claim.
A study of the decisions rendered by the courts of the republic has shown that in most cases the decisions comply with the requirements of the procedural law, are drafted in compliance with the requirements of the procedural law, are presented in the language in which the trial was conducted, in clear, understandable terms, consist of three parts required by law, the content of the introductory, descriptive, motivational, and resolute parts meet the requirements. There were no corrections or erasures in the studied solutions.
Terms of consideration and resolution of the specified cases.
According to part 1 of Article 174 of the CPC, civil cases are considered and resolved up to two months from the date of completion of the preparation of the case for trial.
The language of legal proceedings is the practice of considering cases.
An analysis of judicial acts has shown that judicial practice in the republic is uniform in considering cases of these categories, and courts generally correctly apply the rules of procedural and substantive law when considering cases of the generalized category.
According to subparagraph 1) of paragraph 1 of Article 18 of the Tax Code, the main task of the tax authorities is to ensure the completeness and timeliness of taxes and other mandatory payments to the budget.
In accordance with subparagraph 12) 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) and 2) of paragraph 2 of Article 49 of the Civil Code of the Republic of Kazakhstan, as well as other lawsuits in accordance with the legislation of the Republic of Kazakhstan.
According to paragraph 1 of Article 26 of the Tax Code, a taxpayer's obligation to the state is recognized as an obligation arising in accordance with the tax legislation of the Republic of Kazakhstan, by virtue of which the taxpayer is obliged to register with the tax authority, determine the objects of taxation and (or) objects related to taxation, calculate and pay taxes and other mandatory payments to the budget, as well as advance and current payments on them, draw up tax forms, submit tax forms, with the exception of tax registers, to the tax authority in due time.
In accordance with Articles 405, paragraph 1 of Article 403 and paragraphs 1,2,3 of paragraph 1 of Article373, paragraph 1 of Article 365 of the Tax Code, individuals who own taxable objects are taxpayers of property tax and land tax, vehicles.
The object of taxation on the property of individuals is dwellings, buildings, country houses, garages and other buildings, structures, premises belonging to them by right of ownership, and objects of unfinished construction from the moment of residence, operation, located on the territory of the Republic of Kazakhstan.
Part 7 of Article 409 of the Tax Code stipulates that the payment of personal property tax is made to the budget at the location of the taxable objects no later than October 1 of the reporting tax period.
Land tax payers are individuals who have objects of taxation: on the right of ownership, on the right of permanent use, on the right of primary gratuitous temporary land use.
In accordance with Part 3 of Article 391 of the Tax Code, individuals pay to the budget the land tax calculated by the tax authorities no later than October 1 of the current year.
For individuals, the deadline for paying tax to the budget on vehicles according to Part 3 of Article 369 of the Tax Code is no later than December 31 of the tax period. The tax is paid at the place of registration of the taxable objects.
35 of the Constitution of the Republic of Kazakhstan, the payment of legally established taxes, fees and other mandatory payments is the duty and obligation of everyone.
Article 622 of the Tax Code establishes that in the event of non-payment or incomplete payment of tax arrears by an individual who is not an individual entrepreneur, a private notary, a private bailiff, or a lawyer, the tax authority applies to the court with an application for a court order or a claim to recover the amounts owed at the expense of his property.
According to subparagraph 32) of paragraph 1 of Article 12 of the Tax Code, tax arrears are defined as the amount of arrears, as well as unpaid amounts of penalties and fines.
Tax, like any other duty, is terminated by proper execution. The fulfillment of a tax obligation is considered to be the payment in full and on time.
According to the general rule of tax regulations, a taxpayer is obliged to independently fulfill the obligation to pay taxes.
At the same time, the deadline for fulfilling a tax obligation is established by the tax legislation in relation to a specific tax.
According to article 32 of the Tax Code, tax authorities are required to first calculate the tax withheld at the source of payment and send a written notification to the taxpayer.
A notification, in accordance with paragraph 1 of Article 607 of the Tax Code, is a notification sent by a tax service body to a taxpayer on paper or with his written consent electronically about the need for the latter to fulfill a tax obligation. The notification forms are established by the authorized body.
At the same time, all notifications that can be issued by the tax authorities are limited to the types listed in paragraph 2 of Article 607 of the Tax Code.
Notifications, depending on their type, are sent by the tax authorities to the taxpayer within the time limits provided for in paragraph 2 of Article 607 of the Tax Code and a number of other articles.
The notification must also be delivered to the taxpayer personally against signature or in any other way confirming the fact of sending and receiving, unless otherwise provided by art.608 of the Tax Code.
In this case, a notification sent by one of the following methods is considered to have been served to the taxpayer (tax agent) in the following cases:: by registered mail with a notification - from the date of the taxpayer's (tax agent's) mark in the notification to the postal or other communication organization; electronically - from the date of delivery of the notification by the tax authority to the web application.
This method applies to a taxpayer registered as an electronic taxpayer in accordance with the procedure established by Article 572 of the Tax Code. After receiving the notification, the taxpayer must independently execute it within the time period stipulated by the tax legislation.
In case of agreement with the notification, the taxpayer is obliged to comply with it, i.e. transfer the specified amounts to the state revenue. If there is no voluntary execution of the notification, the tax authorities may apply to the court.
However, the failure of taxpayers to fulfill their obligations to pay taxes within the above-mentioned time limits led to the application of the tax authorities to the court with applications for a court order to recover arrears of taxes and other mandatory payments from individuals and with claims for the collection of tax arrears.
From the contents of the application for the issuance of a court order and a statement of claim, it can be seen that the tax service authorities have served notices of payment of the calculated tax within the time limits specified in the notification.
Article 12 of the Tax Code defines that arrears are calculated, accrued and unpaid amounts of taxes and other mandatory payments to the budget, including advance and (or) current payments for other taxes, with the exception of amounts reflected in the notification of the results of the tax audit during the appeal period in accordance with the procedure established by the legislation of the Republic of Kazakhstan. in the contested part.
The compulsory collection of tax arrears and penalties is directly provided for in the rules of law. The Tax Code not only establishes requirements for decisions of tax authorities on the collection of arrears and penalties at the expense of the taxpayer's property and the procedure for their presentation for collection, but also regulates in some detail the procedure for their enforcement.
The claims of a tax authority may be satisfied by a judge or court only if the amount of taxes and other mandatory payments to the budget is calculated by the taxpayer himself in the tax return or in accordance with the norms of the Tax Code by the tax authority or an authorized state body, or accrued by the tax authority in a legally binding notification of the results of a tax audit.
In respect of individuals, the tax service authorities have the right to file applications to the court for a court order and claims for arrears and penalties.
Paragraphs 1, 1-1, 1-2 of Article 608 of the Tax Code establish cases when a notification sent by one of the 7 methods listed in them is considered to have been handed over to a taxpayer (tax agent).
When accepting and considering applications from tax authorities for the recovery of arrears, the courts are required, in accordance with the norms of the CPC RK, to check whether all documents confirming the stated claim have been provided.
First, it is necessary to require evidence from tax and other authorities on the correct calculation of arrears so that the court can verify them.
Secondly, duly certified copies of the notices and evidence of their delivery to the defendants must be provided.
Paragraph 4 of Article 31 of the Tax Code obliges the tax authority to deliver the notification to the taxpayer (representative) personally against signature or in any other way confirming the fact of sending and receiving.
Only after providing the specified package of documents is it possible to resolve the issue of collecting arrears in court.
Collection of taxes on property and land tax.
In accordance with Articles 405, paragraph 1 of Article 403 and paragraphs 1,2,3 of paragraph 1 of Article373, paragraph 1 of Article 365 of the Tax Code, individuals who own taxable objects are taxpayers of property tax and land tax, vehicles.
The object of taxation on the property of individuals is dwellings, buildings, country houses, garages and other buildings, structures, premises belonging to them by right of ownership, and objects of unfinished construction from the moment of residence, operation, located on the territory of the Republic of Kazakhstan.
Part 7 of Article 409 of the Tax Code stipulates that the payment of personal property tax is made to the budget at the location of the taxable objects no later than October 1 of the reporting tax period.
Land tax payers are individuals who have objects of taxation: on the right of ownership, on the right of permanent use, on the right of primary gratuitous temporary land use.
In accordance with Part 3 of Article 391 of the Tax Code, individuals pay to the budget the land tax calculated by the tax authorities no later than October 1 of the current year.
Thus, the State Revenue Directorate for the city of Stepnogorsk of the Department of State Revenue for the Akmola Region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the State Revenue Directorate) filed a lawsuit against Remishevsky A.V., arguing that the defendant owns property, but did not pay tax for it. property tax for 2014, which led to the formation of tax arrears in the amount of 293 tenge, including property tax of 251 tenge, a penalty of 20 tenge, and land tax of 12 tenge, the penalty is 10 tenge.
The court found that according to the notification on the elimination of violations of the tax legislation of the Republic of Kazakhstan dated December 14, 2014 No. 09000171306, the defendant was notified of the accrual and the need to pay the outstanding taxes and other mandatory payments to the budget: property tax (KBK 104102) in the amount of -251 tenge, penalty 20 tenge, land tax (KBK 104302) in the amount of 12 tenge, the penalty is 10 tenge. The specified notification was served to the respondent taxpayer.
The defendant has not paid the tax arrears within the time limit set by the notification. In accordance with Article 610 of the Tax Code, a penalty is charged on the amount of the overdue tax liability for each day of delay in fulfilling the tax obligation, starting from the day following the due date of tax and other mandatory payment to the budget, including the day of payment to the budget in the amount of 2.5 times the official refinancing rate established by the National Bank of the Republic of Kazakhstan on every day is overdue.
As follows from the notice of debt accrual submitted to the court, the debt was calculated by the tax authority on the basis of data on the registration of property for the defendant. The specified notification has not been appealed by the respondent.
The amount of the penalty for each day of delay since October 01, 2014 was 20 tenge for property tax and 10 tenge for land tax.
The amount of the penalty is calculated in accordance with the requirements of the current legislation. In such circumstances of the case, the court legitimately satisfied the claim of the tax authority for the recovery of tax arrears and penalties.
The Department of State Revenue for Taldykorgan (hereinafter referred to as the Department) filed a lawsuit against G.G. Belyanskaya with this claim, arguing that, according to the Department of Justice of the Almaty region, the defendant bought an apartment in accordance with the sale agreement dated 01/20/2009 No. 1-132, located at: Almaty, Auezovsky district, ul.Zhubanova, 13, 37A block, and on the basis of a purchase and sale agreement dated 02.27.2009, she sold this property for 2295,000 tenge.
According to clauses 3, clauses 1, Articles 185 and 186 of the Tax Code, the defendant, having received property income from the increase in value in the amount of 2295,000 tenge, was required to submit an individual income tax return for 2009 no later than March 31, 2010.
Also, in accordance with paragraph 1 of Article 158 of the Tax Code, the defendant was required to pay individual income tax in the amount of 229,500 tenge (at the rate of 2295,000 x 10%).
In addition, he asked to collect a fine from the defendant in accordance with paragraph 3 of Article 610 of the Tax Code of the Republic of Kazakhstan, for each day of delay in the amount of 2.5 times the official refinancing rate established by the National Bank of the Republic of Kazakhstan as of 11/27/2014, a fine in the amount of 167590 tenge was accrued.
In accordance with clause 1, clause 1, Article 180 of the Tax Code of the Republic of Kazakhstan, the taxpayer's property income subject to taxation includes income from value gains from the sale of property.
According to clauses 1, 2 of Articles 180-1 of the Tax Code, income from value gains from the sale of property by an individual arises from the sale of dwellings, country buildings, garages, and personal subsidiary farm facilities owned for less than a year from the date of registration of ownership.
The income from the increase in value in the sale of property is the positive difference between the price (cost) of the sale of property and the price (cost) of its acquisition.
By virtue of Article 158 of the Tax Code, a taxpayer's income is taxed at a rate of 10 percent.
The court found that G.G. Belyanskaya purchased an apartment at the address: Almaty, Auezovsky district, Zhubanova str., 13, 37A block, sale and purchase agreement dated 20.01.2009, registered ownership of the property on 20.01.2009 and sold this property on the basis of a purchase and sale agreement dated 27.02.2009 for 2295,000 tenge, i.e. until the expiration of one year after the registration of ownership rights.
The defendant did not fulfill his tax obligations in a timely manner, namely, he did not submit an individual income tax declaration, and he also did not pay an individual income tax in the amount of 229,500 tenge.
In accordance with Article 26 of the Tax Code of the Republic of Kazakhstan, a taxpayer's obligation to the state is recognized as an obligation arising in accordance with the tax legislation of the Republic of Kazakhstan, by virtue of which the taxpayer is obliged to register with the tax authority, determine the objects of taxation and (or) objects related to taxation, calculate and pay taxes and other mandatory payments in accordance with the tax legislation of the Republic of Kazakhstan. prepare the budget, prepare tax forms, and submit tax forms, with the exception of tax registers, to the tax authority within the prescribed time frame.
In case of non-fulfillment or improper fulfillment of a tax obligation, the state, represented by the tax service authority, has the right to require the taxpayer (tax agent) to fulfill his tax obligation in full, to apply methods to ensure it and measures of enforcement.
In addition, according to paragraph 3 of Article 610 of the Tax Code of the Republic of Kazakhstan, for each day of delay in fulfilling a tax obligation, starting from the day following the deadline for payment of taxes and other mandatory payments to the budget, including the day of payment to the budget, a penalty is charged in the amount of 2.5 times the official refinancing rate established by the National Bank of the Republic of Kazakhstan, which, according to the The amount calculated was 167590 tenge, which is also subject to collection.
Thus, the court reasonably satisfied the claims of the tax authority.
The State Institution "Tax Administration for Aktobe" filed a lawsuit against Reshetnik N.Ya. for the recovery of taxes and penalties, arguing that on February 26, 2014, the defendant, pursuant to Article 180 of the Tax Code of the Republic of Kazakhstan (as amended on 01.01.2009), submitted an individual income tax return for 2009 with the accrued amount in the amount of 519,176 tenge.
The arguments set out in the claim are confirmed by the case materials, as indeed the defendant received property income from the increase in value in connection with the sale of real estate in 2009, located at Aktobe, Prokhorova str., 8 sq.34. By virtue of paragraph 32, paragraph 1, of Article 12 of the Tax Code, the concept of tax arrears is provided - the amount of arrears, as well as unpaid amounts of penalties and fines.
In turn, according to paragraph 1 of the specified norm, arrears are calculated, accrued and unpaid amounts of taxes and other mandatory payments to the budget on time.
Thus, tax arrears can be recovered from individuals at the request of tax authorities only if they are calculated by the taxpayer himself in the tax return or accrued by the tax authority based on the results of a tax audit.
The court found that the defendant submitted a declaration on personal income tax for 2009 with an accrued amount of 519,176 tenge.
However, to date, the defendant has not fulfilled the tax obligation to pay the personal income tax, which is confirmed by the case materials. Consequently, the defendant violated the obligation stipulated in paragraph 1 of Article 165 of the Tax Code.
Due to the late payment of the IPN due on 04/10/2010, according to the personal account, the defendant has a tax debt (arrears) to the budget for the IPN penalty in the amount of 519,176 tenge.
The accrued penalty in the amount of 351 387 tenge is for the period from 04/10/2010 to 07/12/2014. Under such circumstances, the court reasonably collected from the defendant to the state income the amount of arrears on personal income tax in the amount of 519,176 tenge, a fine in the amount of 351,387 tenge.
The practice of consideration by courts of civil cases on the collection of taxes on vehicles.
Vehicle tax payers are individuals who have taxable property rights.
The objects of taxation are vehicles, with the exception of trailers, subject to state registration and (or) registered in the Republic of Kazakhstan.
In accordance with the Law of the Republic of Kazakhstan dated December 5, 2013 on vehicle tax, the main additions concerned Articles 365 and 367 of the Tax Code.
Starting from January 1, 2014, the privileges for certain categories of individuals specified in subparagraphs 4-6 of paragraph 3 of Article 365 of the Tax Code for passenger cars with an engine capacity of over 4,000 cubic meters were canceled. see, which were registered (re-registered) with authorized bodies after December 31, 2013.
A study of judicial acts has shown that the courts have developed an unambiguous practice of considering these cases.
When considering the case, the courts took into account that the emergence and termination of ownership rights in respect of movable and immovable property is established according to the norms of civil law, and tax obligations and procedures applied in this case are regulated by the norms of tax legislation.
For example, the State Institution "Tax Administration of Almaty" to S.Boldyreva on the collection of vehicle tax arrears from individuals.
The court found that, on the basis of Article 367 of the Tax Code, the tax committee charged S. Boldyreva a vehicle tax for 2013 in the amount of 1,457 tenge, for 2014 in the amount of 3,024 tenge, which, by virtue of Article 369 paragraph 3 of this Code, had to be paid before October 1 of the tax period.
However, the defendant did not voluntarily pay this amount of debt in a timely manner. The defendant's arguments that he alienated the 2011 car to another person and that ownership of the car has been terminated since that time were legitimately disregarded by the court.
In accordance with Articles 235, 238.239 of the Civil Code, the right of ownership of the acquirer of property arises from the moment of transfer of property, unless otherwise established by contract or legislative acts.
With regard to a vehicle, the "Rules of State Registration of Vehicles and trailers in the Republic of Kazakhstan", approved by Order of the Minister of Internal Affairs No. 343 dated November 12, 1998, provide for certain procedures for the alienation of vehicles.
These procedures provide for the removal of a vehicle from the registration register and the delivery of state numbers and a technical passport for the vehicle.
The defendant, Bolodyreva S., did not provide adequate evidence confirming the validity of her claims about the alienation of the car, since the specified vehicle was registered behind her.
So, according to the certificate of the MORER DP of the Department of Internal Affairs, the vehicle of the brand is registered with the defendant, which the defendant himself does not deny.
In such circumstances, the defendant, being the owner of the car, is a vehicle tax payer.
Based on the above, the court satisfied the claim reasonably. Due to the circumstances of another case, the taxpayer disposed of the vehicle, but did not remove it from the registration register with the UDP in time.
The taxpayer believed that he was not obligated to pay a transport tax, since there was no object of taxation – a vehicle.
However, the tax authorities deducted the tax, indicating that this vehicle existed in the registration system.
The courts have a clear position on this issue. The courts correctly pointed out that, by virtue of Articles 366, 367, 368 and 369 of the Tax Code, the definition of an object of taxation is based on information about vehicles contained in the registration register of the UDP, therefore, until the relevant information is excluded from the accounting system, the vehicle is an object of taxation.
This position seems to be correct, since the fact of the disposal of the vehicle is not a sufficient reason for the termination of the obligation to pay taxes.
The courts of the republic reasonably apply the norms of subparagraph 5) of part 3 of Article 365 of the Tax Code.
According to paragraph 5 of Part 3 of Article 365 of the Tax Code, they are not vehicle tax payers.: persons with disabilities who own motorized trolleys and cars - one vehicle each, which is subject to taxation.
The defendants' disability is confirmed by a pension certificate, according to which the defendants are recipients of a disability pension.
In these circumstances, the defendants, by virtue of the requirements of paragraph 5, Part 3 of Article 365 of the Tax Code, are not vehicle tax payers, in this regard, the courts lawfully denied the claim filed by the tax authority.
Sources of tax legislation.
The most common types of international agreements on taxation are bilateral intergovernmental agreements - Conventions on the elimination of double Taxation and the Prevention of Tax Evasion.
In the practice of concluding international agreements on taxation in the Republic of Kazakhstan, there are also cases of concluding multilateral international agreements.
All the above-mentioned agreements (there are more than 100 of them) are available in the regulatory framework "Legislation", therefore it makes no sense to list them.
The Law of the Republic of Kazakhstan "On regulatory legal acts".
This law regulates the general rules for the operation of regulatory legal acts.
By virtue of paragraph 1 of Article 30, paragraph 6 of Article 36 of the Law of the Republic of Kazakhstan "On Normative Legal Acts", the official publication of normative legal acts concerning the rights, freedoms and duties of citizens is a prerequisite for their application and implementation.
Paragraph 1 of article 38 of the said Law stipulates that the normative legal acts of state bodies listed in subparagraph 4) of paragraph 2 of article 36, which have a generally binding meaning concerning the rights, freedoms and duties of citizens, cannot be put into effect without state registration with the judicial authorities.
In accordance with Article 9 of the Tax Code, regulatory legal acts regulating taxation issues are subject to mandatory publication in official publications.
Courts may not apply regulatory legal acts that do not comply with the specified conditions when considering tax disputes.
Regulatory Resolution of the Supreme Court of the Republic of Kazakhstan No. 1 dated February 27, 2013 "On Judicial practice of tax legislation application".
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