Applications for recognition of illegal actions of the tax authority and notifications of the results of the tax audit
LLP "M" (hereinafter – LLP) appealed to the court with a statement to the State Duma of the Ministry of Finance of the Republic of Kazakhstan on recognition of illegal actions and notification of the results of the tax audit. By the decision of the Council of Ministers of the City of Nur-Sultan dated April 10, 2020, the stated requirements were denied, and the judicial act was left unchanged on appeal (June 2, 2020). The local courts established that, according to paragraphs 6 and 7 of Article 69 of the Tax Code, the general procedure for conducting a tax audit is determined in accordance with the Business Code (hereinafter referred to as the PC). In accordance with paragraph 7 of Article 140 of the Tax Code, the specifics of the procedure, timing, extension, suspension of inspections, registration of an act on the appointment, results and completion of inspections carried out by state revenue authorities are determined by the Tax Code. The court found that the notification was served within the time limits set by Article 147 of the Tax Code. The end of the tax audit period is considered to be the day when the tax audit report is handed over to the taxpayer. If it is impossible to hand over the inspection report, a tax survey is conducted.
Applications for recognition of illegal actions of the tax authority and notifications of the results of the tax audit
The deadline for completing the tax audit will be the date of the tax survey. The Department has not violated the terms of the audit, the tax audit was completed within 37 working days, excluding the periods of its suspension. The courts did not take into account the arguments of the representatives of the LLP with reference to paragraph 2 of Article 48 of the Tax Code that at the time of delivery of the notification there was a limitation period of three years. Since the tax audit was completed by conducting a tax survey on December 27, 2019, the above-mentioned provisions of the Tax Code do not apply to legal relations that arose before its entry into force.
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