Disputes between taxpayers and tax authorities also arise on the issue of attributing to contractual activities the costs of maintaining kindergartens, sports facilities and other social expenses.
By virtue of paragraph 2 of Article 58 of the Tax Code, a subsurface user is required to keep separate tax records of taxable objects and (or) objects related to taxation in order to calculate tax obligations under contractual activities separately from non-contractual activities in accordance with the procedure provided for in Article 310 of the Tax Code. The definitions of "contractual and non-contractual activities" are given above. Local courts, having investigated all the circumstances of the case at the request of JSC "P" k RGU "Department of State Revenue for the Kyzylorda region
The Committee of State Revenue of the Ministry of Finance of the Republic of Kazakhstan" on challenging the notification of the results of the audit, having established that social facilities are not located on the contract territory and the creation and maintenance of these facilities are not included in the obligations of the Company in the contracts for subsurface use, came to the correct conclusion about the reasonableness of the tax authority attributing expenses on them to non-contractual activities.
Attention!
Law and Law Law Law draws your attention to the fact that this document is basic and does not always meet the requirements of a particular situation. Our lawyers are ready to assist you in legal advice, drawing up any legal document suitable for your situation.
For more information, please contact a Lawyer / Attorney by phone: +7 (708) 971-78-58; +7 (700) 978 5755, +7 (700) 978 5085.
Attorney at Law Almaty Lawyer Legal Services Legal Advice Civil Criminal Administrative Cases Disputes Protection Arbitration Law Firm Kazakhstan Law Office Court Cases
