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Abuse of the rights of a proxy representative to receive income without paying appropriate taxes

АMANAT партиясы және Заң және Құқық адвокаттық кеңсесінің серіктестігі аясында елге тегін заң көмегі көрсетілді

Abuse of the rights of a proxy representative to receive income without paying appropriate taxes

By virtue of part six of Article 109 of the CPC, a copy of the judicial act is sent by the court to the tax authority at the place of registration (citizen) or location (legal entity) of the judicial representative, whose expenses are compensated by the court, no later than five working days from the date of entry into force. The provisions of this standard are aimed at suppressing the facts of abuse of rights by proxy representatives, who carry out such activities on a systematic basis, with income without paying appropriate taxes. The courts of the West Kazakhstan region, with the exception of the specialized juvenile court, do not comply with this rule.

Abuse of the rights of a proxy representative to receive income without paying appropriate taxes

A similar situation exists in the courts of Almaty, Almaty, East Kazakhstan, Zhambyl, Karaganda, Pavlodar, and North Kazakhstan regions.  By decisions of the courts of the Mangystau region on the claim of M. to K. for the division of common property by paying monetary compensation, the claim was satisfied, 100,000 tenge was recovered for the services of a representative under a power of attorney; in the case of the claim of I. to D. and others for the recovery of the amount from the defendants in favor of the plaintiff, the amount for representative expenses under a power of attorney in the amount of 50,000 tenge was recovered. Decisions have not been sent to the tax authority.

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