The court correctly refused to satisfy the taxpayer's application, since the degree of risk is determined by the automated information system "Unified Data Warehouse"
IP S. appealed to the court with an application to the RSU "UGD for the city of Uralsk" for recognition as illegal and cancellation of the notification of elimination of violations based on the results of desk control. By the decision of the Council of Ministers of the West Kazakhstan Region of May 22, 2020, the application was denied, and by the decision of the appellate instance of July 14, 2020, it was left unchanged. The tax authority established that the sole proprietor sold real estate in the amount of 220,233,000 tenge, of which the estimated tax amount is 21,820,714 tenge. At the same time, the IPN declaration was not submitted or the information in the submitted declaration was underestimated. On November 22, 2019, the applicant submitted a declaration of personal income tax. On December 18, 2019, the defendant issued a decision recognizing the notification of the elimination of violations identified by the state revenue authorities based on the results of desk control as unfulfilled. The Court of First instance correctly pointed out that the categorization of taxpayers (tax agents) by classifying their activities as low, medium or high risk is carried out in accordance with Article 136 of the Tax Code and the Order of the Minister of Finance of the Republic of Kazakhstan dated February 20, 2018 No. 252 "On approval of the Rules for the application of a risk management system based on criteria that are not confidential information".
The court correctly refused to satisfy the taxpayer's application, since the degree of risk is determined by the automated information system "Unified Data Warehouse"
Depending on the degree of risk, tax administration measures are differentiated in cases established by the Tax Code, namely: upon termination of the activities of certain categories of individual entrepreneurs in a simplified manner; filing a tax application for VAT registration; prolongation, suspension of tax reporting; upon ensuring the fulfillment of a tax obligation not fulfilled on time; upon compulsory collection of tax arrears. It follows from the case file that the tax authority conducted desk control in relation to the individual entrepreneur. If a violation is detected by the results of desk control by the tax authority, the degree of risk is determined based on the nature of the violation, which is divided into high, medium and minor. The degree of risk is determined automatically by the Unified Data Warehouse information system, where a notification or notification is generated based on the results, which the tax authority sends to the taxpayer no later than 10 working days, which is confirmed by the materials of the civil case, in particular, a screenshot. In this regard, the defendant lawfully issued a notice against the IP.
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