On recognition as illegal and cancellation of the notification of repayment of tax arrears.
No.6001-23-00-6ap/224 dated 08/01/2023
Plaintiff: MG LLP
Defendants: RSU "State Revenue Administration"
The subject of the dispute: the recognition of illegal and cancellation of the notification of repayment of tax arrears.
Review of the plaintiff's cassation appeal.
PLOT: On October 27, 2015, the plaintiff submitted a corporate income tax return (hereinafter referred to as the CIT) for the notification for 2010 in the amount of 18.5 million tenge and this amount was paid.
In the tax system, due to the transfer from January 1, 2015 of the management of personal accounts of taxpayers from the information system "INIS RK" to the information system "TSULS" in the personal account of the amount of taxes on declarations, where the due date is earlier than January 1, 2015, no penalty was charged.
After the system was finalized in 2021, an adjustment transaction in the amount of 3.4 million tenge was carried out on the Partnership's personal account. On April 9, 2022, the defendant issued a notice of repayment of tax arrears No. 1400034516 in the form of a penalty in the amount of 3.4 million tenge.
Judicial acts:
1st instance: the claim was denied.
Appeal: the court's decision is upheld.
Cassation: judicial acts are upheld.
Conclusions: The plaintiff's representative does not dispute the basis for issuing the notification. According to paragraph 4 of Article 114 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (hereinafter referred to as the Tax Code), a taxpayer (tax agent) has the right to apply to the tax authorities to receive the original notifications specified in subparagraphs 4), 7) and 8) of paragraph 2 of this Article. Paragraph 7 of Article 115 of the Tax Code provides that the tax authorities, within three working days from the date of the taxpayer's request in the case specified in paragraph 4 of Article 114 of this Code, shall issue to such taxpayer the original of the notifications specified in subitems 5), 7) and 8) of paragraph 2 of Article 114 of this Code.
In accordance with subparagraph 1 of the second part of Article 129 of the CPC, the burden of proof is borne by the defendant who has adopted the burdensome administrative act.
The defendant's representative submitted to the court, signed and sealed, the notice disputed by the plaintiff No. 1400034516 dated April 9, 2022 on paper.
The Judicial Board considers that in this situation there is an administrative act signed in one of the possible ways, which does not constitute a violation of the norms of Articles 79, 80 of the CPC.
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