Tax disputes, a taxpayer is obliged to fulfill a tax obligation
A. appealed to the republican state institution "State Revenue Department for the Almaty district of the Department of State Revenue for the city of Astana of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan" (hereinafter referred to as the Department, tax authority) with a statement declaring his actions illegal. The application was granted by the decision of the Almaty District Court of Astana on July 23, 2018. The actions of the Management of the refusal were recognized as illegal. in the exemption from payment of tax on a 2015 Toyota Land Cruiser 200 vehicle, state number 248 RMA 01. The court ordered the tax authority to eliminate the violation of legality. By the resolution of the Judicial Board for Civil Cases of the Astana City Court dated October 23, 2018, the court's decision remained unchanged. The Judicial Board for Civil Cases of the Supreme Court annulled the judicial acts of the local courts and issued a new decision to dismiss A.'s claim. on the actions of the State Revenue Administration for the Almaty District of Astana on the refusal of tax exemption for a 2015 Toyota Land Cruiser 200 vehicle, issue number 248 RMA 01, on the following grounds. It follows from the case file that a 2015 Toyota Land Cruiser 200 car, state number 248 RMA 01 (hereinafter referred to as the vehicle), was registered for A. on September 9, 2015. It was established that on the night of May 11, 2017, the vehicle was stolen by unknown persons.
Tax disputes, a taxpayer is obliged to fulfill a tax obligation
On May 11, 2017, the Tselinograd District Police Department of the Akmola region opened a criminal case on the grounds of a crime under part 3 of Article 200 of the Criminal Code of the Republic of Kazakhstan. On April 6, 2018, A. applied to the Department for exemption from paying vehicle tax from May 11, 2017. The Management, by letter dated May 14, 2018 No. 10-17/9523, reported that there were no grounds for exemption from payment of the specified tax. In this regard, the dispute in question arose. The local courts, satisfying the application, proceeded from the requirements of paragraph 6 of Article 493 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget (Tax Code)", effective from January 1, 2018, according to which the basis for tax exemption for the period of the search for a vehicle reported stolen and (or) stolen from owners, there is information confirming the fact (date) of the initiation of a criminal case on the theft (abduction) of a vehicle, submitted to the tax authorities by the authorized state body in the field of vehicle registration. The courts pointed out that this provision improves the taxpayer's situation, it is applicable to the applicant and in the period before its entry into force. The conclusions of the courts are not based on a correct interpretation of the law, on a full and comprehensive investigation of the circumstances of the case. According to the requirements of Articles 490-491 of the Tax Code, transport tax payers are individuals who own vehicles in accordance with the information provided by the authorized body. The content of the requirements of paragraph 6 of Article 493 of the Tax Code indicates that the basis for exemption from payment of transport tax is the information provided to the state revenue authorities by the authorized state body in the field of vehicle registration. Such information was not provided to the tax authority by the authorized state body. Along with the above, paragraph 5 of Article 368 of the Tax Code, which was in force until January 1, 2018, it is determined that the basis for exemption from tax for the period of the search for a vehicle that is reported stolen and (or) stolen from the owners is a document confirming the de-registration of the vehicle on this basis with the authorized state body in the field of vehicle registration.
Meanwhile, this provision was to be applied as a basis for exemption from payment of transport tax until January 1, 2018. Thus, the judicial board considers that the courts' references to paragraph 2 of Article 43 of the Law of the Republic of Kazakhstan "On Legal Acts", by virtue of which the normative legal act applies to relations that arose before its entry into force, when it excludes duties imposed on citizens or improves their situation, are untenable. According to paragraph 3 of Resolution No. 2/2 of the Constitutional Council of the Republic of Kazakhstan dated March 10, 1999 "On the official interpretation of paragraphs 1 and 2 of Article 14, paragraph 2 of Article 24, subparagraph 5) of paragraph 3 of Article 77 of the Constitution of the Republic of Kazakhstan", those laws that relate to the regulation of the legal liability of citizens for offenses and They establish new types of responsibility or strengthen it by imposing new sanctions, that is, they worsen the situation of citizens who have committed an offense. If, after committing an offense, the responsibility for it is abolished or mitigated by law, then the new law is retroactive. The above indicates that the law has retroactive effect, mitigating or excluding responsibility for a previously committed offense. Consequently, this norm cannot be applied to relations arising in the field of taxation, the principles of which are established by Articles 4-7 of the Tax Code.
According to Article 5 of the Tax Code, a taxpayer is required to fulfill a tax obligation, and a tax agent is required to calculate, withhold and transfer taxes in accordance with the tax legislation of the Republic of Kazakhstan in full and on time. The obligation of a transport tax payer to pay it before December 31 of the tax period is established by paragraph 3 of Article 369 of the Tax Code in force before January 1, 2018, as well as paragraph 3 of Article 494 of the current Tax Code. in the absence of the grounds established by paragraph 5 of Article 368 of the Tax Code for exemption from payment of transport tax, the above-mentioned tax obligation was not fulfilled on time in 2017. In accordance with paragraph 2 of Article 7 of the Tax Code, it is prohibited to provide individual tax benefits. In these circumstances, the judicial board concluded that the applicant was subject to exemption from payment of transport tax in connection with the initiation of a criminal case on the theft of a car only from January 1, 2018. The acts adopted by the local courts on the satisfaction of A.'s application contradict the principles of certainty and fairness of taxation. The above-mentioned significant violations of the law committed by the courts led to the incorrect resolution of the dispute, which, in accordance with part 5 of Article 438 of the CPC, was the basis for the revision of judicial acts that had entered into force.
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