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Disputes with government agencies: appealing inspections, orders and tax notices

05.07.2022

A dispute with a government agency starts when its decision, action or inaction hits your business: an inspection report and an order, a notice of additional tax assessment, a refusal to issue a licence or permit, exclusion from public procurement, an agency that does not answer your application. KORGAN Law Firm protects companies and entrepreneurs in such disputes: we check whether the decision is lawful and the procedure was followed, prepare a complaint to the higher authority and an administrative claim, and represent you in the specialized inter-district administrative court. Deadlines decide these cases: a pre-trial complaint is filed within months, and in public procurement — within three working days.

Disputes we handle

Inspections and orders of control and supervision bodies: akimats, sanitary and epidemiological, environmental, labour and other authorities. We challenge the act appointing an inspection, the inspection report and the order to eliminate violations.
Tax disputes: objection to a preliminary tax audit report, complaint against the notice of tax audit results, claim in court.
Public procurement: complaints against the results of a tender or auction and against actions of the customer, organizer or expert commission; defence in court against a claim to declare a supplier unscrupulous.
Refusals and inaction: refusal to issue or revocation of a licence, permit or other document, and cases where an agency does not answer an application on time. Obtaining a licence — on the page “Obtaining licenses and permits in Kazakhstan“.

How an appeal works

Disputes with government agencies are governed by the Administrative Procedural and Process Code (APPC).

Review of the act and the procedure. We check who made the decision and on what grounds, whether it states the higher authority, the deadline and the procedure for appeal (Article 80(5) of the APPC), and which documents support your position. Procedural violations often weigh more than the dispute on the merits.
Pre-trial complaint. Unless the law provides otherwise, you may go to court only after a complaint to the higher authority (Article 91(5) of the APPC). The complaint is filed through the agency whose decision is challenged, and it forwards the complaint to the higher authority within three working days (Article 91(4)). The deadline is three months from the day you learned of the decision, or six months if the act does not state how it can be appealed (Article 92). As a rule, filing a complaint suspends the execution of the act; exceptions are the protection of the rights of citizens and legal entities, public or state interests, certain acts of the financial market regulator, the National Bank and state audit bodies, and other cases established by law (Article 96).
Review of the complaint. The higher authority considers the complaint within 20 working days from its registration, and this period cannot be extended unless a law provides otherwise (Article 99 of the APPC). It may cancel the act, adopt a new one or return the case for a new review (Article 100).
Administrative claim. A claim is filed in court within one month from the day the decision on the complaint is delivered, or after the review period expires if there is no decision (Article 136 of the APPC). We choose the type of claim: to challenge the act, to compel the agency to adopt the required act, or to perform an action (Articles 132–134). In a claim challenging an act, the agency itself must prove that the act is lawful and may rely only on the reasons stated in the act (Article 129). If the parties’ evidence is insufficient, the court collects evidence on its own initiative (Article 130).
Appeal and cassation — if the first-instance decision is not in your favour. More — on the page “Representation in court“.

Inspections and orders

An inspection or preventive control with a visit is appointed by an act that is registered with the legal statistics authority before it starts, and for some unscheduled inspections and in urgent cases — within the next working day after it starts (Article 146 of the Entrepreneurial Code). An inspection for compliance with requirements lasts no more than 15 working days for small, medium and large businesses, with one extension for another 15; an unscheduled inspection — 10 and 10; for micro businesses — 5 and 5 (Article 148). Inspectors may be refused access if the inspection was assigned to persons without authority, the periods in the appointment act do not comply with the Code, the frequency of inspections is violated or there is a gross violation listed in Article 156; documents unrelated to the subject and period of the inspection need not be provided (Article 155).

An inspection carried out with a gross violation of the Code is invalid: its report and order then do not prove any violation, which is grounds for their cancellation by the higher authority or the court (Article 156). Gross violations include, for example, an inspection without grounds, without an appointment act or its registration, without notice, beyond the periods of Article 148, or on matters outside the agency’s competence. Decisions and actions of inspectors can be appealed to the higher authority or in court (Article 157).

Tax disputes

Before the tax audit report, the tax authority delivers a preliminary audit report, to which you may submit a written objection (Article 169 of the 2026 Tax Code). A complaint against the notice of tax audit results is filed with the authorized body within 30 working days after its delivery (Article 192); it is considered within no more than 30 working days (no more than 45 for taxpayers under tax monitoring), and this period may be extended or suspended (Articles 195–196). While the complaint or the court case is pending, the notice is suspended in the challenged part (Article 191). In court, the notice is challenged under the rules of the APPC.

Public procurement

A complaint against the results of a tender or auction and against actions of the customer, organizer, single organizer or expert commission is filed via the web portal within three working days from the publication of the protocol, and the period for concluding the contract is suspended for that time (Article 25 of the Law “On Public Procurement”). The decision on the complaint is made within three working days after the deadline for complaints, and it can then be challenged in court, but a court challenge does not suspend the procurement. The pre-trial procedure is mandatory here.

The customer or organizer asks the court to declare a supplier an unscrupulous participant within 30 calendar days (Article 8 of the Law). Once the court decision enters into force, the supplier is entered in the register and is barred from public procurement for 24 months. We defend the company in such a case and, where there are grounds, prove that the contract was performed and no damage was caused.

From our practice

The court cancelled an order to eliminate violations of the law on natural monopolies: the department issued it without visiting the company, relying only on a complaint — “Unlawful order canceled in court“.
The court of appeal declared unlawful and cancelled a notice of the state revenue office on payment of tax debt, and the Supreme Court upheld that decision — “Lawyers of the company won the case on the claim of illegal collection of tax debts“.
The court cancelled the key part of an urban planning control order to dismantle a fence: the notice of commencement of works had been filed, and the demand to remove the fence around gas equipment was found disproportionate. The costs of the representative were recovered from the agency — «Appealing a Regulator’s Order: How to Challenge an Inspection in Kazakhstan».

Cost

The cost depends on the type of dispute, the stage and the volume of documents, and is agreed before work begins. For legal support clients, representation in court beyond the monthly package costs from 200,000 tenge per case (price includes VAT).

Frequently asked questions

Can I sue a government agency right away?

As a rule, no: unless the law provides otherwise, you may go to court only after a complaint to the higher authority (Article 91(5) of the APPC). The complaint is filed through the agency whose decision is challenged, and it forwards the complaint to the higher authority within three working days.

What is the deadline for appealing a decision of a government agency?

A pre-trial complaint is filed within three months from the day you learned of the decision, or within six months if the act does not state how it can be appealed (Article 92 of the APPC). An administrative claim — within one month from the day the decision on the complaint is delivered, or after the review period expires if there is no decision (Article 136). In public procurement, a complaint is filed within three working days from the publication of the protocol (Article 25 of the Law “On Public Procurement”). More — in the article “Deadlines to Appeal Government Decisions in Kazakhstan, 2026: a Checklist”.

Does a complaint suspend the execution of an order?

As a rule, filing a complaint suspends the execution of the act (Article 96 of the APPC). Exceptions are the protection of the rights of citizens and legal entities, public or state interests, certain acts of the financial market regulator, the National Bank and state audit bodies, and other cases established by law.

How can an inspection report and an order be challenged?

We start with the procedure. An inspection carried out with a gross violation of the Entrepreneurial Code — for example, without grounds, without an appointment act or its registration, without notice, beyond the set periods — is invalid, which is grounds for cancelling the report and the order by the higher authority or the court (Article 156). Decisions and actions of inspectors can be appealed to the higher authority or in court (Article 157).

How long does a business inspection last?

An inspection for compliance with requirements lasts no more than 15 working days for small, medium and large businesses, with one extension for another 15; an unscheduled inspection — 10 and 10; for micro businesses — 5 and 5 (Article 148 of the Entrepreneurial Code).

How can tax audit results be challenged?

You may submit a written objection to the preliminary tax audit report (Article 169 of the 2026 Tax Code). A complaint against the notice of tax audit results is filed with the authorized body within 30 working days after its delivery (Article 192). While the complaint or the court case is pending, the notice is suspended in the challenged part (Article 191). More — in the article “How to Appeal a Tax Audit Notice in Kazakhstan in 2026”.

To discuss your dispute, call us: +7 700 500 05 53, or leave a request on the website.

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