Submission of applications by taxpayers for postponement (installment plan) of execution of judicial acts
A study of the cases submitted for summary showed that individual large taxpayers, based on the results of court proceedings, raise the issue of postponing (by installments) the execution of judicial acts. However, in fact, they raise the issue of postponing (by installments) the fulfillment of tax obligations on disputed notifications. Thus, JSC "T" submitted such an application, requesting to postpone for 12 calendar months the deadline for payment of the tax obligation under Notification No. 265/1 dated April 9, 2015. This was motivated by the fact that a one-time payment of the accrual amounts on notification would negatively affect the financial stability and production activities of the Company.
By the ruling of the specialized interdistrict Economic Court of the Kyzylorda region dated October 19, 2015, the Company's application was partially satisfied, and the execution of the court decision dated July 15, 2015 was postponed until January 1, 2016. The Court took into account the applicant's arguments. The arguments of the tax authority that the applicant is actually asking to change the deadlines for fulfilling tax obligations were declared untenable by the court. At the same time, it is indicated that the applicant requested a postponement of the execution of the court decision. By a ruling of the Court of appeal dated December 31, 2015, the ruling of the court of first instance was overturned. Referring to part 1 of Article 240 of the 1999 CPC, the court of appeal pointed to the failure to initiate enforcement proceedings in the case. He also applied paragraph 10 of the regulatory resolution of the Supreme Court of the Republic of Kazakhstan dated June 29, 2009 No. 6 "On certain issues of enforcement of judicial acts in civil cases", which was in force at that time. The above-mentioned paragraph clarified that in cases provided for in Chapters 27 and 28 of the CPC, a court decision cannot be postponed or delayed in installments, and the method and procedure for executing a decision established by a court decision cannot be changed.
Additionally, it should be noted that similar provisions are contained in paragraph 28 of the current regulatory resolution of the Supreme Court of the Republic of Kazakhstan dated March 31, 2017 "On the application by courts of certain norms of legislation on enforcement proceedings." The mentioned case was considered in the order of special claim proceedings, during which the legality of the decision of the state body was verified. The judicial acts that took place in the case did not recover any amount.
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