Rail transportation consulting

The law firm KORGAN provides legal services in the field of cargo transportation by rail as well as representation of interests in relations with National Company Kazakhstan Temir Zholy JSC:

• Representation of interests in court, in case of contesting the amount of carriage charges;
• Challenge of the accrued amounts of shortfall in freight charges at the destination station, as well as those identified during the audit conducted by the auditors of NC KTZ JSC;
• Challenge a fine for failure to comply with a cargo transportation plan;
• Challenge of accrued amounts for demurrage of wagons on station tracks, at junction stations;
• Conducting claim work on the fact of theft of goods en route the car;
• Conducting claims and lawsuits to collect debts from NC KTZ JSC;
• Challenge the results of the tender conducted by JSC “NC” KTZ “.

Provision of additional services in the field of cargo transportation by rail as well as in relations with the National Company Kazakhstan Temir Zholy JSC:

• Calculation of freight charges for the carriage of goods by rail;
• Obtaining the code of the railways of the consignor/consignee at NC KTZ JSC;
• Obtaining the payer code at NC KTZ JSC;
• Registration of forwarder code in JSC “NC “KTZ”;
• Submission of an application by GU-12 for the supply of wagons;
• Consultations on the transportation of goods by rail.

Registration of LLP with foreign participation

One of the common organizational and legal forms of legal entities being created in Kazakhstan is a limited liability partnership (hereinafter – LLP), in connection with which we will consider the procedure for registering a LLP.

The activities of the LLP are regulated by the Law of the Republic of Kazakhstan “On Limited and Additional Liability Partnerships”, and the procedure for registering a legal entity is regulated by the Law of the Republic of Kazakhstan “On State Registration of Legal Entities and Record Registration of Branches and Representative Offices”.

An LLP can be formed by one or several founders, respectively, if an LLP is created by one founder, then it is created on the basis of a sole decision, and if an LLP is created by several founders, then a protocol and a memorandum of association are signed, then the charter of the legal entity is approved.

For the state registration of an LLP, the registration authority requires the submission of the following documents from the founders:

• For non-resident individuals, a copy of a passport or other identity document with a notarized translation into Kazakh and Russian is required;
• For non-resident legal entities, a legalized extract from the trade register or other legalized document is required, which certifies that the founder is a legal entity under the laws of a foreign state, with a notarized translation into Kazakh and Russian.

Depending on the country where the subject is registered, an apostille or consular legalization of the document is required.

After all the documents have been collected, it is necessary to submit the documents for registration, at this stage an application is filled out to the registering authority on the creation of an LLP, the state fee is paid (only for large businesses), more about the differentiation into categories of business entities on the website. On this, the procedure for creating an LLP is considered completed and it is only necessary to wait for registration, which takes 1-2 business days.

Regarding the assignment of IIN and BIN

In accordance with the Tax Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On National Registers of Identification Numbers”, for non-residents who intend to receive income from sources in the Republic of Kazakhstan, it is necessary to assign an individual identification number (hereinafter – IIN) for individuals and a business identification number (hereinafter – BIN) for legal entities.

To obtain an IIN, a non-resident individual must submit notarized copies of the following documents:

• Identity card of a foreigner or stateless person;
• Confirming tax registration in the country of citizenship, indicating tax registration or its equivalent, if such document is available;
• Fill out an application at the State Revenue Office.

To obtain a BIN, a non-resident legal entity must submit notarized copies of the following documents:

• constituent documents;
• confirming state registration in the country of incorporation of a non-resident, indicating the registration number or its equivalent;
• confirming tax registration in the country of incorporation of a non-resident, indicating the tax registration number or its equivalent, if such a document is available;
• Fill out an application at the State Revenue Office.

For its part, KORGAN LAW COMPANY performs the following actions:

• Preparation of constituent documents: memorandum of association, charter, order, decision of the founder;
• Registration with the justice authorities, state revenue authorities, statistics authorities, in agreement with the client, support for the initial submission of the necessary reports;
• Making a seal after agreeing the design with the client, preparing the necessary documents for opening an account with the Bank;
• Re-registration of a legal entity in the event of: changing the name, increasing or decreasing the authorized capital, changing the founders, as well as making other changes that do not require state re-registration: changes in the charter, increasing the size of the authorized capital, changing the address of the location, changing the type of activity and change of director.

Deadlines for imposing administrative penalties in case of violation of traffic rules by drivers of vehicles

Article 592 of the Code of the Republic of Kazakhstan “On Administrative Offenses” establishes that:

1. Drivers of vehicles exceeding the established speed of the vehicle by 10 to 20 kilometers per hour – entails a fine in the amount of 10 (ten) monthly calculation indices.

2. Exceeding the established speed of the vehicle by 20 to 40 kilometers per hour – entails a fine in the amount of 15 (fifteen) monthly calculation indices.

3. Exceeding the established speed of the vehicle by more than 40 kilometers per hour – entails a fine in the amount of 30 (thirty) monthly calculation indices.

4. Actions provided for by parts one, two and three of this article, committed repeatedly within a year after the imposition of an administrative penalty – entail a fine in the amount of 40 (forty) monthly calculation indices.

Any administrative offense is subject to recording in the form of drawing up a protocol by an authorized person (Article 803 of the Code of Administrative Offenses of the Republic of Kazakhstan), or in cases where it is drawn up in the absence of a person against whom a case has been initiated on the grounds provided for in subparagraph 4) of part one of Article 802, the testimony of special automated measuring means of fixing the commission of an administrative offense in the field of road transport and road safety by photographing, video filming the traffic situation, determining the speed and direction of the vehicle, the actions of other road users, in other words, fixing the speed of movement with speedometers or the system for registering offenses with cameras “Sergek” and other cameras. It should be noted that an offense recorded by a speedometer is not documented by drawing up a protocol, but a fine is issued in the form of an order on the need to pay a fine with the testimony of a special control and measuring technical means or device, which is duly notified to the owner (owner) of the vehicle (Article 807 of the Code of Administrative Offenses of the Republic of Kazakhstan). ), that is, the article establishes the need for proper notification of the owner, which, unfortunately, is not observed in practice.

Article 62 of the Code of the Republic of Kazakhstan On Administrative Offenses establishes that a person is not subject to administrative liability after two months from the date of committing an administrative offense, that is, if two months or more have passed from the moment the offense was recorded and you were not properly aware of the fine imposed, the violator is not subject to administrative liability. If the decision to impose an administrative penalty was not given within a year from the date of entry into force, then Article 890 of the Code of Administrative Offenses of the Republic of Kazakhstan on the application of the statute of limitations for a committed administrative offense is applied; after a year, no bailiff will be able to accept such material for production , since the Law of the Republic of Kazakhstan “On Enforcement Proceedings and the Status of Bailiffs” establishes that a bailiff is not entitled to adopt decisions of a body (official) authorized to consider cases of administrative offenses – after a year from the date of issuance of the relevant decision.

How to avoid being included in the register of unscrupulous participants in public procurement

Recognition of a potential supplier as an unscrupulous participant in public procurement and its inclusion in the register

The register of unscrupulous participants in public procurement sounds scary for any entrepreneur, but this is on one condition, if you are really an unscrupulous entity. For a conscientious entrepreneur, there are many ways to avoid being included in the register with the skillful application of current public procurement legislation and knowledge of their rights.

In accordance with paragraph 4 of Art. 12 of the Public Procurement Law in the register of unscrupulous participants in public procurement is a list of:

• suppliers with whom customers unilaterally terminated public procurement contracts, during the execution of which it was established that the supplier does not meet the qualification requirements and requirements of the tender documentation (auction documentation) or provided false information about its compliance with such requirements, which allowed him to become the winner of the competition (auction), as a result of which such an agreement was concluded;
• Potential suppliers identified as winners (potential runner-up suppliers) who avoided entering into a public procurement contract
• suppliers who have not fulfilled or improperly fulfilled their obligations under public procurement contracts concluded with them.

The register of unscrupulous participants in public procurement is formed on the basis of a court decision that has entered into force.

From the analysis of Article 12 of the Law, it follows that the legislator imposes an obligation on the customer no later than thirty calendar days from the date when he became aware of the fact of a violation by a potential supplier to apply to the court within the same period with a claim in compliance with all norms of the Civil Procedure Code of the Republic of Kazakhstan.

This requirement of the Law is imperative, failure to comply with the deadlines for filing a claim with the court entails a refusal of the claim.

That is, to put it simply, if the Customer, represented by a state body or another subject of public procurement, has not filed a claim for inclusion in the list of unscrupulous participants in public procurement, then this circumstance is an unconditional basis for refusing to satisfy the claims.

Let’s consider another case.

If you became the winner in public procurement, concluded a public procurement contract, started work under the concluded contract, but for some reason could not fulfill your obligations under the contract on time, in connection with which the Customer files a claim against your organization to the court for recognition as an unfair participant in public procurement.

The question arises what to do?

If we are talking about construction work, then there may be cases when the Customer could not provide a formalized site for the start of construction, thus, construction was not started on time, for “safety net” it is necessary to write letters to the Customer to eliminate violations. During construction work, situations may arise when it is necessary to replace materials and work that were included in the design and estimate documentation due to the fact that building materials cannot be used in the performance of work, which raises a question for the design organization to agree on the replacement of materials and making changes to the design and estimate documentation.

This takes time and for this you need to be supported by evidence in the form of appropriate correspondence with the design organization, which allows you to fix the timing of sending letters and receiving appropriate answers to them, which gives you additional “trump cards” in court when protecting your interests, since in case of delay in fulfillment of obligations under the public procurement contract You can justify your delay with the available written evidence.

In accordance with clause 5 of the regulatory resolution of the Supreme Court of the Republic of Kazakhstan dated December 14, 2012 No. 5 “On the application of the legislation on public procurement by the courts”, when considering claims for recognition of suppliers as having improperly fulfilled their obligations under public procurement contracts, courts must take into account the fault of the supplier as grounds for civil liability in accordance with Art. 359 of the Civil Code of the Republic of Kazakhstan, as well as the resulting negative consequences for the customer, based on the criteria of fairness and reasonableness in accordance with part 6 of Art. 6 Code of Civil Procedure of the Republic of Kazakhstan. Negative consequences should be understood as the infliction of such damage to the party to the contract that it has largely lost what it was entitled to count on when concluding the contract.

Thus, if your actions do not constitute guilty actions on your part and there is no damage caused to state interests, in connection with which there are no grounds for recognizing your organization as an unscrupulous participant in public procurement.

Correct bookkeeping is the key to victory in court

Having become acquainted with the judicial practice of civil cases of clients of the law firm KORGAN, the results of which revealed errors made by clients in the preparation of accounting and financial documents. The purpose of this generalization is to draw the attention of customers to the mistakes made by employees of enterprises and to prevent future losses for the organization.

When one of the parties applies to the court for the enforcement of the amount of debt, the court bases its conclusions on the basis of the evidence presented by the parties in the case, and as judicial practice shows, in this category of cases it is such that the economic court of one region can take into account the evidence of one party , and the court of another area, similar evidence may be ignored and not taken into account. The main evidence for this category of cases are primary accounting documents, properly executed.

Thus, the primary accounting documents are often the following:

• invoice;
• act of work performed (services rendered);
• invoice.

The Law of the Republic of Kazakhstan “On Accounting and Financial Reporting” states that accounting documentation includes primary documents, accounting registers, financial statements and accounting policies.

Accounting records are made on the basis of primary documents.

Order of the Ministry of Finance of the Republic of Kazakhstan dated March 31, 2015 No. 241 approved the Rules for maintaining accounting records.

Paragraph 2 of the Accounting Rules regulates the procedure for compiling primary accounting documents.

Timely and high-quality execution of primary documents, their transfer within the established time limits for reflection in accounting, as well as the reliability of the data contained in them, is ensured by the persons who compiled and signed these documents.

To formalize the right of a person to act on behalf of the subject upon receipt of assets, a power of attorney is used, the form of which was approved by the order of the Minister of Finance of the Republic of Kazakhstan dated December 20, 2012 No. 562 “On approval of forms of primary accounting documents” (registered in the Register of State Registration of Regulatory Legal Acts under No. 8265 ) (hereinafter – Order 562). Powers of attorney are issued to persons with whom a written agreement has been concluded on full liability for the storage of money and assets. The power of attorney is signed by the management of the subject and certified by a seal. Individual entrepreneurs certify with a seal if it is available.

In the context of the foregoing and reinforcing everything with practical experience, we strongly recommend:

• When sending primary accounting documents for signing, also send a free-form cover letter with the following content: “We are sending primary accounting documents to your address for signing, in case of refusal to sign, please give a written reasoned answer ….” this cover letter must be made in 2 (two) copies;
• Categorically refuse to transfer the goods if: upon receipt of the goods, the buyer presents a power of attorney to receive the goods, but the person authorized by the power of attorney does not correspond to the person who presents the power of attorney, along with the power of attorney, it is necessary to request an identity document (copies) both for the power of attorney and and upon receipt of the goods;
• Not signing the invoice or signing by a person not authorized by a power of attorney, in which case the goods may be considered not transferred to the proper person.

Re-registration of a legal entity

This article will be devoted to the state registration of changes and additions to the constituent documents of a legal entity.

To begin with, we will determine which cases are subject to state re-registration. According to the Civil Code of the Republic of Kazakhstan, a legal entity is subject to re-registration in the following cases:

• reducing the size of the authorized capital;
• name changes;
• changes in the composition of participants in business partnerships.

If your case does not fall into the above points, then we will consider the state registration of the amendments and additions to the constituent documents of the legal entity. State registration of changes and additions to the constituent documents of a legal entity is carried out in the following cases:

• change location;
• Adoption of the Charter (Regulations) in a new edition;
• director changes.

For state registration of changes and additions made to the constituent documents of a legal entity in the event of a change in location, the following shall be submitted to the registering authority:

• statement;
• decision of the founder on making changes and additions to the constituent documents of the legal entity, sealed by the legal entity;
• originals of the former constituent documents of a legal entity;
• document confirming the actual location (original).

If the owner of real estate is an individual, then a notarized permission of the owner is required to provide a legal address to a legal entity. It should be noted that it is the consent of the owner of an individual that is necessary, since an individual entrepreneur, that is, an individual entrepreneur, is an individual, previously registering authorities simply required a real estate lease agreement with an individual entrepreneur. Thus, in order to exclude a refusal to re-register a legal entity, we draw your attention to this circumstance.

State registration of changes and additions to the constituent documents of a legal entity does not entail state (accounting) re-registration.

Re-registration of a legal entity and notification procedure

In what cases is it necessary to re-register a legal entity?

In what cases is it necessary to notify the registration authority?

Having your own business, you often wondered whether it is necessary to re-register if, for example, you changed your legal address, or changed the founder or director, or even changed the name of the legal entity? Let’s talk about everything in order.

According to the provisions of the Civil Code of the Republic of Kazakhstan, a legal entity is subject to state re-registration in the following cases:

• reducing the size of the authorized capital;
• name changes;
• changes in the composition of participants in business partnerships.

Each of the types of state re-registration of a legal entity is individual and requires a specific list of documents.

At the same time, when undergoing state re-registration, for one of the reasons indicated above, you should provide the registration authority with such documents as:

• Application in the form established by the Ministry of Justice of the Republic of Kazakhstan (provided at the PSC);
• Decision (if there is one Founder) and/or Minutes of the general meeting (if there are two or more founders), providing for the introduction of amendments and additions to the constituent documents of a legal entity, sealed by a legal entity;
• Three copies of constituent documents (regulations) with amendments and additions for a legal entity;
• Originals of the former constituent documents of a legal entity;
• Receipt or other document confirming the payment to the budget of the registration fee for state re-registration of a legal entity or accounting re-registration of a branch (representative office).

The above list is mandatory for state re-registration of a legal entity, as it is regulated by the current legislation of the Republic of Kazakhstan.

Systematically, during the state re-registration of a legal entity, we are faced with the concept of Notification nature, which in turn leads to new questions, what is this Notification procedure, why and for what cases is it needed?

As it was established above, the grounds for re-registration of a legal entity are exhaustive, in the context of this, there is also a need for a Notification Procedure.

The notification procedure is the following, and it is necessary: ​​when changing the Head of the legal entity and / or changing the address of the location of the legal entity.

When changing the address of the location of a legal entity, the following documents must be submitted to the registration authority:

1) The decision of the founder to change the address;

2) Lease agreement or real estate purchase and sale agreement (indicating the new address of the location of the legal entity);

When changing the Director/Head of a legal entity:

1) Decision of the sole founder on the appointment of the Director / Head of the legal entity;

2) Order of the new Director / Head of the legal entity on taking office.

At the same time, it is worth noting that Article 466 of the Code of the Republic of Kazakhstan “On Administrative Offenses” establishes responsibility for carrying out activities without re-registration and untimely notification of the registration authority.

Carrying out activities without re-registration of a legal entity entails a fine for small businesses or non-profit organizations in the amount of ten, for medium-sized businesses – in the amount of twenty, for large businesses – in the amount of forty monthly calculation indices.

Untimely notification of the registering authority about a change in the location of a legal entity – entails a fine for small businesses or non-profit organizations in the amount of five, for medium-sized businesses – in the amount of ten, for large businesses – in the amount of thirty monthly calculation indices.

We value our customers and want to help you and sincerely hope that this article will help you in this or that situation!

The article was prepared by the lawyer of the law firm KORGAN – Aliya Amanbayeva.

The procedure for notification and reporting on transactions concluded with non-residents

On October 19, 2016, by order of the Minister of Finance of the Republic of Kazakhstan, the Rules, forms and deadlines for notifying state revenue authorities for the following activities were approved:

• A – provision of legal assistance, including legal information, protection and representation of the interests of citizens and organizations, as well as their advice;
• B – studying and conducting public opinion polls, sociological surveys (with the exception of public opinion polls and sociological surveys conducted for commercial purposes), as well as disseminating and posting their results;
• C – collection, analysis and dissemination of information, except when the specified activity is carried out for commercial purposes.

According to the Rules, when providing legal assistance, individuals and legal entities, including those providing legal information, protecting and representing the interests of citizens and organizations, as well as advising them, notify the state revenue authorities at the place of residence / location of the receipt of money and (or) other property from foreign organizations, foreigners, stateless persons on transactions concluded with them for an amount exceeding 1 tenge within 10 working days from the day following the day of the conclusion of the transaction, with the obligatory filling in of data on the money and (or) other property to be received from foreign states , international and foreign organizations, foreigners. Notification of the state revenue body is carried out: in person – on paper or in electronic form.

In addition, the Order of the Minister of Finance No. 554 approved the Rules, forms and terms for notification by individuals and legal entities of state revenue authorities about the receipt and expenditure of money and (or) other property from foreign companies. In accordance with the Rules, individuals and legal entities, when providing legal assistance, including legal information, protection and representation of the interests of citizens and organizations, as well as their advice; submit to the state revenue authorities at the place of residence / location information on the receipt and expenditure by individuals and legal entities of money and (or) other property received from foreign states, international and foreign organizations, foreigners, stateless persons, on transactions concluded with them in the amount, exceeding 1 tenge. Information is submitted in the form approved by the order no later than the 15th day of the second month following the reporting quarter. In the absence of data to be reflected, this information is presented with zero values. Persons submit a notification of their choice: in person – on paper and in electronic form.

Legal aspects of downsizing

Termination of the employment contract at the initiative of the employer or Can you get “under the reduction”?

Due to the difficult economic situation in the country, the number of those who fall “under the reduction” is growing every day, and this issue is becoming more and more urgent. Besides the fact that this is a big problem that raises a number of questions regarding finances, stability, future and habitual way of life, it is also psychologically unpleasant. It is quite logical to ask the question “why me?”.

Let’s look at this situation from a legal perspective, shall we? So, the list of those who can’t be laid off:

• You are less than 2 years away from retirement. It is not allowed to terminate an employment contract with employees before reaching the retirement age established by the Law of the Republic of Kazakhstan “On Pension Provision in the Republic of Kazakhstan” without a positive decision of a commission formed from an equal number of representatives from the employer and employees.
• You are temporarily unable to work or while you are on vacation. According to the Labor Code, it is not allowed to terminate an employment contract at the initiative of the employer during a period of temporary disability and the employee is on vacation.
• You are pregnant or raising children under the age of 3, or you are a single mother raising a child under the age of 14 (a disabled child under 18) or another person raising one of these categories of children without a mother. Termination of an employment contract at the initiative of the employer due to a reduction in the number or staff of employees is not allowed with pregnant women who have provided the employer with a certificate of pregnancy, women with children under the age of three, single mothers raising a child under the age of fourteen (a disabled child up to eighteen years), other persons raising the specified category of children without a mother.

If you do not fall into any of the categories, then it is important to know that when terminating an employment contract due to a reduction in the number or staff of employees, the Employer is obliged to notify you in writing of the termination of the employment contract at least one month in advance, if the labor, collective agreements do not a longer notice period. With your written consent, termination of the employment contract may be made before the expiration of the notice period.

The termination of the employment contract is documented by the act of the employer, which must indicate the grounds for termination of the employment contract in accordance with the Labor Code of the Republic of Kazakhstan.

Also an important point regarding paid annual labor leave and payment of compensation upon termination of the employment contract. If you partially or did not use your annual leave at all, then you are entitled to a compensation payment for the days of paid annual leave that you did not use.

Paid annual labor leave with the subsequent termination of the employment contract due to the expiration of its term may be granted in the event that the vacation time completely or partially goes beyond the term of the employment contract. The day of termination of the employment contract due to the expiration of its term is considered the last day of paid annual leave.

Litigation in civil cases arising from tax disputes

The Supreme Court of the Republic of Kazakhstan is working on the generalization of judicial practice. Since tax disputes affect the interests of all individual entrepreneurs and legal entities, many will be interested in considering the issues of judicial practice in tax disputes. Your attention is presented to the main points from the generalization of judicial practice in the consideration of civil cases in disputes arising from tax legislation.

Cases on tax disputes, where one of the independent subjects of dispute by the applicant is the act of a tax audit, the decision of a higher tax authority adopted on the results of consideration of the taxpayer’s complaint about the notification of the results of a tax audit, or other requirements that are not subject to resolution in civil proceedings.

Based on the provisions of Article 638 of the Tax Code that the decision based on the results of a tax audit is a notification issued by the tax authority on the results of a tax audit, in case of disagreement of the taxpayer with the assessed amounts of taxes and other mandatory payments to the budget, obligations to accrue, withhold, transfer of mandatory pension contributions, calculation and payment of social contributions and penalties, reduction of losses, non-confirmation for refund of excess VAT and (or) corporate (individual) income tax withheld at the source of payment from income of non-residents, only a notification is subject to judicial appeal. The court verifies the legality of the accrual of the disputed amounts, taking into account the conclusions set out in the tax audit report.

The tax audit act may be appealed if the taxpayer does not agree with its conclusions, which did not entail the above consequences, but affect his rights and obligations, including in future tax periods. An appeal against an inspection act is regarded as an appeal against the actions of officials of tax authorities.

Despite the fact that the legal position of the Supreme Court was clearly set out in the regulatory resolutions of both 2006 and 2013, some courts of first instance continue to accept and consider on the merits applications to challenge a tax audit act that did not entail any other legal consequences than the notice based on it. The courts of appeal and cassation leave the violations committed without attention. Similar facts take place in the practice of the courts of Kostanay and Pavlodar regions.

4. Cases on disputes related to pseudo-entrepreneurship and invalidation of the registration of a legal entity

So far, there has been a significant number of cases related to pseudo-business.

These are mainly cases based on applications by counterparties of pseudo-enterprises to challenge notifications about the elimination of violations identified by the tax authorities based on the results of in-house audits, and notifications about the results of a tax audit containing charges of taxes and penalties.

As the study of cases has shown, in recent years a stable judicial practice has developed in these cases. When considering cases on disputes about contesting notifications based on the results of an in-house audit, the courts limited themselves to clarifying the issue of whether the tax authority had legal grounds for issuing such a notification. In particular, the final decision in the criminal case, which established the fact of committing pseudo-business.

In cases of disputing notifications based on the results of tax audits, the courts proceeded from the prejudicial nature of judicial acts that have entered into legal force in criminal cases and resolved cases regardless of whether transactions with the counterparty of the false enterprise are indicated in the court verdict (the decision to terminate the criminal case on non-rehabilitating grounds) or not . Also guided by paragraph 20 of the normative resolution of the Supreme Court of the Republic of Kazakhstan No. 1 dated January 12, 2009 “On some issues of application of the legislation on pseudo-business”, in accordance with which, in cases on the legality of exclusion from deductions of expenses and from the offset of VAT amounts, evidence of the actual commission transactions cannot be recognized as reliable, since the court verdict that has entered into legal force establishes otherwise.

In the same connection, claims filed with the aim of subsequently resolving the issue of the legality of the exclusion from the deductions of expenses and from the offset of VAT amounts from the counterparty of the pseudo-enterprise (for example, the validity of transactions) are not subject to satisfaction.

At the same time, from January 1 of this year, amendments and additions made to articles 115 and 257 of the Tax Code came into force, which can have a significant impact on the formation of judicial practice in this category of cases. By virtue of these rules, CIT expenses and from the VAT offset cannot be excluded from deductions for transactions with taxpayers that are not specified in the verdict or court order.

However, in the course of this summary, the regional courts did not provide information on this issue, they did not send cases, according to the oral information of some courts, the cases are still at the stage of litigation.

With regard to tax disputes arising from the invalidation of the registration of the taxpayer’s counterparty, it should be noted that, according to paragraph 9 of the regulatory decree, the amounts of VAT on transactions with the above counterparty are subject to deduction if there is a decision of the tax authority to deregister it for VAT from the date of registration for such an account. At the same time, the Tax Code does not provide for a ban on the deduction of costs for such transactions on the grounds that there is a court decision to invalidate the registration of an individual entrepreneur or legal entity.

Despite this clarification, the tax authorities, based on the results of inspections of transactions with such a counterparty, exclude not only from the VAT offset, but also from the deductions the expenses when calculating CIT.

The jurisprudence in this category of cases is also ambiguous. In some cases, the courts are guided by the provisions of the regulatory resolution, and in other cases, they recognize the correct position of the tax authorities and refuse to satisfy the taxpayers’ applications in full. At the same time, it is assumed that the grounds for declaring the registration of a legal entity invalid are fatal violations committed during the registration of a legal entity. And the consequence of the recognition of the illegal registration of a legal entity is the invalidation of all transactions concluded with its participation as an incompetent person. Accordingly, all counterparties of such transactions may experience all the adverse consequences of their exclusion from CIT deductions and from the VAT offset of expenses on settlements with an illegally registered person from the moment of its registration.

5. Cases on claims of tax authorities for the recognition of transactions as invalid

In accordance with subparagraph 12) of paragraph 1 of Article 19 of the Tax Code, from January 1, 2014, the tax authorities have been empowered to bring claims to the courts to declare transactions invalid.

Along with this, amendments and additions were also made to Articles 115 and 257 of the Tax Code. According to subparagraph 4-1) of Article 115 and subparagraph 3) of paragraph 3 of Article 257 for a transaction declared invalid on the basis of a court decision that has entered into legal force, when calculating CIT, expenses are not deductible and the amount of VAT is not subject to offset.

Giving tax authorities the power to challenge taxpayers’ transactions creates a potential threat of violating the principle of unreasonable non-interference in the activities of individuals and the stability of civil circulation. In this regard, when filing such claims, the courts face an important task of verifying the existence of all conditions (prerequisites) to satisfy the stated requirements.

The right of the tax authority to file a claim for the recognition of the transaction as invalid can only be exercised insofar as the satisfaction of the relevant requirement is aimed at fulfilling the tasks of the tax authorities defined by Article 18 of the Tax Code. Namely, to ensure revenues to the budget of taxes and fees.

The filing by the tax authority of the said claim in court must be preceded by the establishment of the following facts: 1) violation by the taxpayer of the tax obligation, expressed in the payment of a smaller amount of cash payments to the budget; 2) committing a tax violation as a result of participation in a civil liability; 3) the presence of a causal relationship between the private law action and the negative public law consequence that has occurred from the first two facts.

The practice of considering cases of this category indicates that the courts, as a rule, satisfy these claims if the transactions entail negative tax consequences and violate the interests of the state, and one of the consequences of their invalidity will be an increase in budget revenue.

Local courts have questions about the statute of limitations for claims for the recognition of transactions as invalid, their relationship with tax terms.

In accordance with paragraph 1 of Article 178 of the Civil Code, the general limitation period is set at three years.

As a general rule, the running of the limitation period begins from the day when the person knew or should have known about the violation of the right.

Clause 2 of Article 162 of the Civil Code determines the limitation period for disputes related to the invalidity of a transaction on the grounds provided for in clauses 9 and 10 of Article 159 of the Civil Code. It is a year from the date of termination of violence or threat, under the influence of which the transaction was made, or from the day when the plaintiff learned or should have known about the circumstances that are the basis for declaring the transaction invalid.

At the same time, Article 46 of the Tax Code establishes the limitation period for a tax liability and claim. Unless otherwise provided by this article, such period shall be 5 years.

Naturally, in each specific case, the limitation period may not coincide with the tax deadlines. In such cases, one should be guided by the civil law limitation period.

In a number of cases, when tax authorities challenged transactions concluded before January 1, 2014, the defendants pointed to the unlawfulness of filing claims due to the absence of such a right by the tax authorities at the time the transaction was concluded.

However, this position is not based on the law, since the tax authority, as well as another person, can challenge the transaction within the limitation period established by civil law.

The analysis of cases showed that they can conditionally be divided into the following: 1) when there is a concluded written contract; 2) there is no such agreement, but there are invoices issued in accordance with Article 263 of the Tax Code.

Ambiguous practice of consideration of cases of this category has been established.

Often, the tax authorities go to court with a claim to invalidate the transaction concluded between the defendants on the basis of invoices.

At the same time, the study of cases considered in 2014 showed that the tax authorities, with reference to paragraph 3 of Article 152 of the Civil Code, equated the issuance of invoices by suppliers to the conclusion of a transaction in writing.

Therefore, when the tax authority filed a demand to invalidate invoices, they reasonably issued rulings to terminate the proceedings on the basis of subparagraph 1) of Article 247 of the Code of Civil Procedure.

According to paragraph 2 of Article 263 of the Tax Code, the payer of value added tax is obliged, when making turnovers for the sale of goods, works, services, to issue an invoice to the recipient of these goods, works, services, unless otherwise provided by this article.

That is, the invoice is issued by the supplier and, accordingly, signed by his authorized person. Thus, the invoice can be one of the proofs of the transaction, but not the transaction itself.

At the same time, in practice there are situations when there are only invoices and they are taken into account by the taxpayer when fulfilling their tax obligations. In such cases, the subject of dispute should be a transaction, confirmed by the presence of invoices. Therefore, if the tax authorities correctly state their requirements and there is a sufficient set of evidence of the invalidity of the transaction, it is subject to recognition as such with all the ensuing consequences.

It should be noted that the commission by a private business entity of actions to issue an invoice without actually performing work, rendering services, shipping goods in order to extract property benefits, which caused large damage to a citizen, organization or state, entails criminal liability under Article 216 of the Criminal Code of the Republic of Kazakhstan.

Issuance by the taxpayer of a fictitious invoice, namely, issued by a payer who is not registered for value added tax, as well as by persons who actually did not perform work, provide services, ship goods, and include the amount of value added tax, entails administrative responsibility under Article 280 of the Code of Administrative Offenses.

In this connection, the local courts have a question whether, before filing a lawsuit in civil proceedings, the tax authorities are obliged, in the manner prescribed by the Criminal Code and the Code of Administrative Offenses, to establish the elements of a crime or offense, or directly in civil proceedings it is possible to establish the fictitiousness of such invoices , as well as whether a court verdict on criminal liability, for example, on the fact of false business or issuing fictitious invoices, or tax evasion, is a prerequisite for satisfying such claims.

It is desirable that these facts be established in a criminal or administrative procedure. At the same time, situations are not excluded when the person who issued the fictitious invoice cannot be held liable for various reasons. Therefore, it is possible for the tax authorities to directly apply to the court in civil proceedings.

The courts of the East Kazakhstan region raise the question of whether the tax authorities can only demand that transactions be recognized as invalid, without requiring the collection of everything received from such transactions to the state revenue.

It should be noted that the tax authorities, within the framework of the tasks assigned to them by the tax legislation to ensure the completeness and timeliness of receipt of taxes and other obligatory payments to the budget, independently determine their requirements. In addition, when a transaction is declared invalid, the consequences provided for in subparagraph 4-1) of Article 115 and subparagraph 3) of paragraph 3 of Article 257 of the Tax Code occur. That is, a corresponding adjustment is made for CIT and VAT.

When resolving disputes in cases of contesting transactions concluded in writing, local courts reasonably proceed from the fact that at the time of the conclusion of the transaction, a tax liability must exist and the taxpayer must be notified about it. Evidence must also be provided showing that the other party to the transaction knew or should have known about the intention of the counterparty to evade the tax obligation.

The conducted generalization showed that in local courts there is an ambiguous practice of considering cases where one of the defendants is liquidated, including, either in connection with bankruptcy or in connection with the invalidation of its registration.

The courts of the Almaty region consider that in such cases the proceedings are subject to termination on the basis of subparagraph 6) of Article 247 of the Code of Civil Procedure. According to this rule, the court terminates the proceedings if the organization acting as a party to the case is liquidated with the termination of its activities and the absence of legal successors.

The practice of the courts of the East Kazakhstan region deserves a positive assessment, which provide a complete study of all the circumstances of the case, up to the involvement in the case of the former heads of a liquidated legal entity, a bankruptcy manager, etc.

The following category of cases is among the most common. Based on the results of an in-house audit, in connection with the identification of transactions by a taxpayer with a person recognized as a pseudo-enterprise on the basis of a verdict or court decision that has entered into force, a tax authority issues a notification based on the results of an in-house audit, which raises the question of independently eliminating the identified violations.

The taxpayer eliminates the violation by submitting additional tax reporting and invoices issued by another legal entity, that is, the supplier is replaced. Often, such suppliers at the time of submission of additional tax reporting have already been liquidated for various reasons.

The tax authorities, pointing out the fictitiousness of the submitted invoices, dispute the transactions by filing claims to declare them invalid.

The study of specific civil cases, as well as judicial practice, indicates that the courts make decisions both on the satisfaction of such claims and on their refusal. The analysis showed that the validity of the claim and the compliance with the law of the disputed transactions are subject to establishment by the courts in each individual case. If a set of evidence is established that confirms the reality of the conclusion and execution of the transaction, then the claim is subject to dismissal. And, conversely, in the absence of evidence or their insufficiency, a decision is made to satisfy the claim. Consequently, in each specific case, the courts must ensure a thorough and complete study of all the circumstances of the case and, depending on the established, resolve the dispute on the basis of the law.

6. Cases on claims of tax authorities to invalidate the registration of a legal entity

In accordance with subparagraph 12) of paragraph 1 of Article 19 of the Tax Code, the tax authorities have the right to bring claims to the courts for the liquidation of a legal entity on the grounds provided for in subparagraphs 1) and 2) of paragraph 2 of Article 49 of the Civil Code: in cases of bankruptcy and invalidation of the registration of a legal entity due to with violations of the law committed during its creation, which are irreparable.

According to civil law, the liquidation of business entities is the termination of a legal entity and. accordingly, the termination of his rights and obligations without succession. Thus, civil legal relations with the participation of such legal entities and, consequently, the rights and obligations of their counterparties are terminated. In this regard, the liquidation of absent legal entities is important not only for themselves, but also for all participants in civil legal relations associated with them. The general grounds and procedure for the liquidation of a legal entity are established by Articles 49-57 of the Civil Code.

As a generalization has shown, the cases of these claims can be divided into two categories:

1) – this is due to the presence of sentences recognizing taxpayers as false enterprises. Based on the prejudicial nature of the sentences that have entered into legal force, the requirements of the tax authorities are satisfied, the courts do not have problems and questions when considering such cases;

2) – these are cases in which tax authorities bring claims for invalidation of registration (re-registration) of a legal entity, registration of changes made to the constituent documents of a legal entity, indicating the absence of a legal entity at the place of registration, which indicates the provision of false information about the location , formal registration in order to avoid tax control at the former place of registration in the tax office, without the intention to carry out production activities.

The grounds for the liquidation of a legal entity are provided for in paragraph 2 of Article 49 of the Civil Code. At the same time, the legislator provided as independent grounds for the liquidation of a legal entity: in subparagraph 2) of paragraph 2 – the recognition of the registration of a legal entity as invalid due to violations of the law committed during its creation, which are irreparable, and in subparagraph 3) of paragraph 2 – the absence of a legal entity at the location or actual address, as well as founders and officials, without whom a legal entity cannot function for one year.

In practice, the tax authorities bring claims to invalidate the registration (re-registration) of a legal entity on the basis of the absence of a legal entity at the place of registration and the impossibility of exercising tax control in this regard.

The generalization showed the presence of ambiguous judicial practice in the consideration of such cases.

Some courts satisfy the claims of the tax authorities, justifying that the absence of the taxpayer at the address specified in the constituent documents, the impossibility of establishing the actual location does not allow taking measures against the taxpayer in accordance with the tax legislation, and is also one of the schemes for evading tax obligations .

Other courts refuse to satisfy the claim with reference to paragraph 5 of the regulatory decree, according to which the absence of a legal entity at the location indicated in the registration data cannot be attributed to a violation of the law specified in subparagraph 2) of paragraph 2 of Article 49 of the Civil Code. These violations are violations committed by a legal entity in the course of its activities.

In addition, different positions of the courts have been identified on the issue of whether the tax authority has the right to challenge state registration due to the absence of a legal entity at its location or at its actual address.

So, in the certificate of the Kostanay regional court it is noted that in such cases, the courts leave the claims of the tax authorities without satisfaction. Due to the absence of a legal entity at the place of registration, a claim can be filed on the basis of subparagraph 3) of paragraph 2 of Article 49 of the Civil Code, however, the tax authorities do not have the authority to bring such claims by virtue of subparagraph 12) of paragraph 1 of Article 19 of the Tax Code.

In other regions, the courts recognize that the tax authority has the authority to bring such claims and consider them on the merits.

Meanwhile, the legislator restricts the right of tax authorities to file claims by indicating the possibility of filing them in accordance with the legislation of the Republic of Kazakhstan. Consequently, these claims must be filed by prosecutors.

Round table on problematic issues in business

On June 03, 2016, the law firm KORGAN, together with the Karaganda city branch of the Nur Otan party, held a round table with the participation of representatives of the Financial Control Inspectorate for the Karaganda region, the Office of the Labor Inspectorate of the Karaganda region, the Department of Justice of the Karaganda region and the Department of Justice of Karaganda, regional chamber of entrepreneurs in the Karaganda region. The round table discussed the problems that arise in the course of entrepreneurial activities: during inspections by representatives of the labor inspectorate, during public procurement. Representatives of the justice authorities explained the innovations in the field of state registration of rights to real estate, clarified the issues of state registration of legal entities in electronic form, and also highlighted the protection of intellectual property rights. The representative of the regional chamber of entrepreneurs in the Karaganda region spoke about non-financial support for entrepreneurs, as well as programs for the development of entrepreneurship in the region.

Currently, the financial control bodies are working on in-house control of ongoing public procurement and control does not involve the punishment of administrative fines for customers represented by state institutions, but involves the use of preventive measures of influence – a warning or an indication of the need to eliminate the violations that have occurred. The types of cameral control, as well as frequently committed violations by Customers during public procurement, were considered. So the most common violation is: the presentation of requirements for the presence of work experience, the limitation of the delivery time of goods, while the legislator has set a minimum delivery time of 15 days, the absence of a technical specification in the tender documentation, as well as ignoring the requirements for the need to purchase goods and services from non-commercial organizations such as the Society for the Disabled, etc.

The norms of the new Labor Code of the Republic of Kazakhstan were clarified, one of the main innovations is the issuance of a certificate of trust to the employer, which is issued for three years during which the subject is not subject to inspection by the labor inspectorate, while one of the important conditions for issuing is the absence of traumatic and accidents at the enterprise, previous issuance of a certificate. Representatives of the labor inspectorate explained that in the event of a complaint from employees of the organization about the delay in the payment of wages, the absence of an employment contract, these applications are accepted for consideration by the labor inspectorate and, if the composition of an administrative offense is established, fines are imposed, for example, in relation to a small business entity, an administrative the fine is 60 monthly calculation indices.

It should be noted that at present the procedure for registering real estate and legal entities has been simplified as much as possible, in connection with the introduction of an electronic registration system. From January 01, 2015, an alternative procedure for registering real estate has been excluded, that is, at present, all real estate transactions made at a notary are automatically registered with the justice authorities, and therefore the term for registering real estate has been reduced from five days to one working day.

In the field of state registration of legal entities, the justice authorities have made great strides, so registration of a legal entity that is a small and medium-sized business requires only one working day instead of seven working days that were required earlier, a notification of the start of activities is sent through the e-government web portal and automatically the company is registered. Currently, there is no need to provide documents confirming the location of the organization, the charter, as well as a document confirming the payment of the state duty, since the payment of the fee for registration of a legal entity that is a small and medium-sized business has been canceled.

According to the results of the global competitiveness rating “Doing Business”, there is a change in Kazakhstan’s position for the better by 8 points. Last year, Kazakhstan ranked 42nd in the ranking. The Global Competitiveness Index was created for the World Economic Forum by Columbia University professor Xavier Sala-i-Martin (Columbia University) and was first published in 2004. The main goal of the Doing Business project is to rank the region in terms of ease of doing business. Implementation of this project in Kazakhstan will assist in the regulation of business activities by comparing business regulation and its compliance in individual regions of Kazakhstan. The project will also promote competition among cities in Kazakhstan and stimulate the dissemination of good practices such as successful reforms. The introduction of a subnational rating in Kazakhstan is a continuation of the systematic work of the Government to improve the business climate in the country.

The DoingBusiness rating consists of 10 indicators, including indicators such as ease of registering a business, obtaining building permits and connecting to electricity networks, obtaining loans, protecting property rights, and so on.

Within the framework of the Eurasian Economic Union, issues in the field of intellectual property are among the most important in the direction of economic integration.

In order to coordinate the actions of law enforcement agencies of the EAEU countries, on September 8, 2015 in Grodno, an Agreement was signed on the coordination of actions for the protection of intellectual property rights, aimed at ensuring a coordinated policy in the field of protecting intellectual property rights, as well as coordinating the actions of authorized state bodies of the countries -participants. A draft law “On amendments and additions to certain legislative acts of the Republic of Kazakhstan on the improvement of legislation in the field of intellectual property” has been developed, aimed at continuing the work of bringing national legislation to the standards of international law.

Over the past four years (2012 – 2015), the number of issued titles of protection for industrial property has increased by 40%. Of these, the main share is trademarks (82.7%). At the same time, a greater number of applications for them were received from foreign applicants (in 2015, 8253 or 69.3% of the total number – 11910), which indicates the attractiveness of the Kazakhstani market.

In the field of copyright, there is also a steady increase in applications for registration of rights (2014 – 2328, 2015 – 2484, + 6%).

The procedure for conducting inspections by regulatory authorities

In accordance with the current legislation of the Republic of Kazakhstan, the activities of business entities are subject to mandatory control and supervision in order to prevent violations of consumer rights, in turn, in order to protect the rights of individual entrepreneurs and legal entities, there is a mechanism for monitoring the actions of regulatory authorities, which is regulated by the Law of the Republic of Kazakhstan “On State Control and Supervision in the Republic of Kazakhstan” dated January 06, 2011 No. 377-IV (hereinafter referred to as the Law), which is aimed at establishing uniform principles for the implementation of control and supervisory activities, as well as the general legal framework for state control and supervision.

It is worth noting the following principles of control and supervision in accordance with the Law: the presumption of good faith of an individual or legal entity, the professionalism and competence of officials of state bodies, the priority of preventing an offense over punishment, encouraging bona fide inspected subjects, concentration of control and supervision on violators, accountability and transparency of the state control system and supervision.

Control is divided into internal and external control:

• Internal control – control exercised by a state body over the execution of its structural and territorial divisions, subordinate state bodies and organizations of the decisions taken by the state body, as well as the requirements of the legislation of the Republic of Kazakhstan. The procedure for conducting internal control is determined by the Law.
• External control – control carried out by the body of control and supervision to check and monitor the activities of the audited entities for compliance with the requirements for the activities of the audited entities.

The procedure for conducting external control is determined by Article 10 of the Law.

Based on the results of external control, in case of detection of violations of the legislation of the Republic of Kazakhstan, state bodies, within their competence, initiate administrative, disciplinary proceedings or initiate relevant statements of claim within their competence and (or) take other measures provided for by the laws of the Republic of Kazakhstan.

Supervision consists in the application by an authorized state body of law-restrictive prompt response measures without initiating administrative proceedings.

Legal restrictive measures of prompt response are provided for by the laws of the Republic of Kazakhstan and are applied by state bodies in the event that the activity, product (work, service) of the inspected entity poses a direct threat to the constitutional rights, freedoms and legitimate interests of individuals and legal entities, life and health of people, the environment, national security of the Republic of Kazakhstan.

Surveillance is subdivided into:

1) supreme supervision, carried out by the prosecutor’s office on behalf of the state in accordance with the Constitution of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan “On the Prosecutor’s Office” and other legislation of the Republic of Kazakhstan;

2) supervision carried out by authorized state bodies in the manner and on the terms established by this Law and other laws of the Republic of Kazakhstan.

Control and supervision over the activities of the inspected entities are carried out in the form:

1) inspections, the procedure for organizing and conducting which is determined by the Law;

2) other forms of control and supervision that are preventive and preventive in nature, unless otherwise provided by the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget” (Tax Code) and the Law of the Republic of Kazakhstan “On the National Bank of the Republic of Kazakhstan”, the procedure for organizing and the conduct of which is determined by the Law and other laws of the Republic of Kazakhstan.

When carrying out other forms of control and supervision with a visit, the bodies of control and supervision notify the bodies for legal statistics and special records at the location of the subject (object) being checked before they are carried out, except for cases of exercising other forms of state control in accordance with the tax legislation of the Republic of Kazakhstan.

Checking the audited entity is one of the forms of control and supervision carried out by the control and supervision bodies by performing one of the following actions:

1) visits to the inspected subject (object) by an official of the state body;

2) requesting the necessary information regarding the subject of verification, with the exception of requesting the necessary information when conducting other forms of control and supervision;

3) calling the audited entity in order to obtain information on its compliance with the requirements established by the legislation of the Republic of Kazakhstan in accordance with the Law.

It is prohibited to conduct inspections according to a special procedure for conducting inspections based on risk assessment, selective inspections in relation to small businesses, including micro-entrepreneurship, within three years from the date of state registration (except for legal entities established in the course of reorganization and successors of reorganized legal entities).

Control and supervision are carried out taking into account the distribution of the inspected subjects (objects) into four groups.

The first group includes inspected subjects (objects), in respect of which a special procedure for conducting inspections based on risk assessment, unscheduled inspections and other forms of control and supervision are applied.

The basis for the appointment of a special procedure for conducting inspections is a semi-annual schedule approved by the regulatory state body or local executive body.

By November 15 of the year preceding the year of inspections, and by April 15 of the current calendar year, regulatory state bodies and local executive bodies shall send draft semi-annual inspection schedules for approval to the authorized body for legal statistics and special records.

When semi-annual schedules of inspections of the same inspected subjects (objects) are established in projects, the draft schedules are returned by the authorized body for legal statistics and special accounting to regulatory state bodies and local executive bodies to exclude such subjects (objects) from the schedules of inspections or adjust the timing of their conduct. subject to the requirements of this article.

By December 10 of the year preceding the year of inspections, and by May 10 of the current calendar year, regulatory state bodies and local executive bodies send the approved semi-annual inspection schedules to the authorized body for legal statistics and special records for the General Prosecutor’s Office of the Republic of Kazakhstan to form a semi-annual consolidated schedule conducting inspections.

The form of submission of semi-annual schedules for conducting inspections is determined by the General Prosecutor’s Office of the Republic of Kazakhstan.

Amendments and additions to the semi-annual inspection schedules are not allowed.

The General Prosecutor’s Office of the Republic of Kazakhstan posts a semi-annual consolidated schedule of inspections on the official Internet resource of the General Prosecutor’s Office of the Republic of Kazakhstan by December 25 of the current calendar year and by May 25 of the current calendar year.

The second group includes inspected subjects (objects), in respect of which selective, unscheduled inspections and other forms of control and supervision are carried out.

To conduct a spot check, the control and supervision bodies conduct an analysis:

1) reporting submitted by private business entities;

2) the results of unscheduled inspections and other forms of control and supervision;

3) other information.

Regulatory state bodies develop and, together with the authorized body for entrepreneurship, approve acts concerning the criteria for assessing the degree of risk for the selection of inspected subjects (objects) during random checks, which are published on the official Internet resources of state bodies, except as provided for by the Code of the Republic of Kazakhstan ” On taxes and other obligatory payments to the budget” (Tax Code).

The third group includes inspected subjects (objects), in respect of which unscheduled inspections are carried out on the grounds provided for in paragraph 7 of Article 16 of the Law, and other forms of control and supervision.

The fourth group includes inspected subjects (objects), in respect of which only other forms of control and supervision are carried out without inspections.

Inspected subjects (objects) assigned to the second group may be transferred to the third group in cases and in the manner established by the laws of the Republic of Kazakhstan, if such inspected subjects have entered into civil liability insurance contracts to third parties.

Checks are divided into the following types:

1) checks carried out in a special order based on the degree of risk;

2) selective;

3) unscheduled.

Inspection carried out according to a special procedure is an inspection appointed by the control and supervision body on the basis of an assessment of the degree of risk in relation to a particular subject (object) being inspected in order to prevent and (or) eliminate an immediate threat to human life and health, the environment, the legitimate interests of individuals and legal entities, states.

Selective inspection – an inspection appointed by the body of control and supervision in relation to a particular subject (object) being inspected based on a risk assessment, based on the results of an analysis of reports, the results of other forms of control in order to prevent and (or) eliminate an immediate threat to human life and health, the environment , legitimate interests of individuals and legal entities, the state.

An unscheduled inspection is an inspection appointed by the body of control and supervision on specific facts and circumstances that served as the basis for the appointment of an inspection, in relation to a particular subject (object) being inspected, in order to prevent and (or) eliminate an immediate threat to human life and health, the environment, legitimate interests individuals and legal entities, the state.

According to the volume of checks, they are divided into:

1) complex;

2) thematic.

Comprehensive audit – verification of the activities of the audited subject (object) on a set of issues of compliance with the requirements established by the legislation of the Republic of Kazakhstan.

Thematic audit – verification of the activities of the audited subject (object) on certain issues of compliance with the requirements established by the legislation of the Republic of Kazakhstan.

The grounds for an unscheduled inspection are established by paragraph 7 of Article 16 of the Law.

At the same time, we note that unscheduled inspections are not carried out in cases of anonymous requests.

The audit is carried out on the basis of an act on the appointment of an audit by a state body.

In the act on the appointment of the check, the following are indicated:

1) number and date of the act;

2) the name of the state body;

3) last name, first name, patronymic (if any) and position of the person (persons) authorized to conduct the audit;

4) information about specialists, consultants and experts involved in the audit;

5) the name of the inspected subject or the surname, name, patronymic (if any) of the individual in respect of whom the inspection is scheduled, his location, identification number, area of ​​the territory.

In the event of an inspection of a branch and (or) representative office of a legal entity, the act on the appointment of an inspection shall indicate its name and location;

6) the subject of the scheduled inspection;

7) the term for the inspection;

8) legal grounds for conducting an audit, including regulatory legal acts, the mandatory requirements of which are subject to verification;

9) period under review;

10) the rights and obligations of the audited subject, provided for by the Law;

11) the signature of the person authorized to sign the acts, and the seal of the state body.

The act on the appointment of an inspection, with the exception of unscheduled inspections on compliance with the requirements in the field of safety and labor protection of the state labor inspectorate in the event of a threat to the life and health of employees, counter inspections carried out by state revenue authorities in accordance with the Tax Code of the Republic of Kazakhstan, is mandatory registered in authorized body for legal statistics and special records.

Registration of the act on the appointment of inspections is of an accounting nature and is used to form and improve departmental risk management systems.

The presence of registration of the act on the appointment of an inspection is not proof of the legality of such an inspection.

General information on the acts on the appointment of unscheduled inspections of compliance with the requirements in the field of safety and labor protection of the state labor inspectorate in the event of a threat to the life and health of workers, counter inspections carried out by state revenue bodies, in the context of private business entities, are quarterly transferred to the authorized body for legal statistics and special accounts.

The act on the appointment of an inspection by the body of control and supervision is registered before the start of the inspection in the authorized body for legal statistics and special records by submitting it to the territorial subdivision of the authorized body for legal statistics and special records at the location of the subject being inspected, including in electronic format.

The control and supervision body is obliged to notify in writing the audited subject of the start of the audit according to a special procedure for conducting audits based on risk assessment, random audit at least thirty calendar days before the start of the audit itself, indicating the timing and subject of the audit.

When conducting an unscheduled inspection, with the exception of cases provided for in subparagraphs 2), 3), 7) and 8) of paragraph 7, paragraphs 10 and 10-1 of Article 16 of the Law, the control and supervision body is obliged to notify the audited entity of the start of an unscheduled inspection at least than a day before the start of the inspection itself, indicating the subject of the inspection.

Officers of state bodies who arrived to inspect the facility are required to present:

1) an act on the appointment of an inspection with a mark on registration with the authorized body for legal statistics and special records;

2) service certificate;

3) if necessary, permission from the competent authority to visit sensitive facilities;

4) a medical permit, the presence of which is necessary for visiting objects, issued in the manner established by the authorized body in the field of healthcare;

5) checklist.

The beginning of the audit is the date of delivery to the audited subject of the act on the appointment of the audit.

In case of refusal to adopt an act on the appointment of an inspection or obstruction of the access of the official of the control and supervision body carrying out the inspection to the materials necessary for the inspection, a protocol is drawn up. The protocol is signed by an official of the control and supervision body carrying out the inspection and an authorized person of the subject being inspected.

An authorized person of the audited subject has the right to refuse to sign the protocol, giving a written explanation of the reason for the refusal. Refusal to receive an act on the appointment of an inspection is not grounds for canceling an inspection.

An audit can be carried out only by the official (persons) indicated in the act on the appointment of the audit. At the same time, the composition of the officials conducting the inspection may be changed by decision of the body of control and supervision, of which the inspected subject and the body for legal statistics and special records are notified before the start of participation in the inspection of persons not specified in the act on the appointment of the inspection, indicating the reason for the replacement. .

If it is necessary to simultaneously conduct an inspection of the inspected subject (object) by several bodies of control and supervision, each of these bodies is obliged to draw up an act on the appointment of an inspection and register it with the authorized body for legal statistics and special records.

If it is necessary to simultaneously conduct an inspection of several inspected subjects (objects) on the same range of issues by one body of control and supervision, this body is obliged to draw up an act on the appointment of an inspection for each inspected subject (object) and register it with the authorized body for legal statistics and special records , with the exception of a tax audit conducted on the following issues:

1) registration with the tax authorities;

2) availability of cash registers;

3) availability and authenticity of excise and accounting and control stamps;

4) availability and authenticity of accompanying invoices for alcohol

products, oil products and biofuels;

5) availability of a license;

6) availability of equipment (device) intended for the implementation payments using payment cards.

The term for the audit is set taking into account the scope of the work to be done, as well as the tasks set, and should not exceed five working days for micro-entrepreneurship entities, thirty working days for small, medium and large enterprises, as well as for audited entities that are not private entrepreneurship entities. days, with the exception of certain cases provided for in Article 20 of the Law.

If it is necessary to conduct special studies, tests, examinations, as well as in connection with a significant amount of verification, the period for conducting the verification can be extended only once by the head of the control and supervision body (or a person replacing him) for a period of not more than thirty working days, with the exception of certain cases when conducting a tax audit, provided for by the tax legislation of the Republic of Kazakhstan.

In the event of an extension of the inspection period, the state body without fail draws up an additional act on the extension of the inspection with registration with the authorized body for legal statistics and special records, which indicates the number and date of registration of the previous act on the appointment of the inspection and the reason for the extension.

The verification may be suspended once for a period not exceeding one month.

Notification of the audited subject of the suspension or resumption of the audit is made one day before the suspension or resumption of the audit with notification of the authorized body for legal statistics and special records.

Upon suspension or resumption of an inspection, an act on the suspension or resumption of an inspection shall be issued.

Re-inspection of the inspected subject, for which the inspection was suspended and not resumed within the time limits established in this article, is not allowed.

Based on the results of the inspection, an official of the control and supervision body draws up an act on the results of the inspection in two copies.

The act on the results of the check indicates:

1) date, time and place of drawing up the act;

2) the name of the control and supervision body;

3) the date and number of the act on the appointment of the inspection, on the basis of which the inspection was carried out;

4) last name, first name, patronymic (if any) and position of the person (persons) who conducted

verification;

5) the name or surname, first name, patronymic (if any) of the inspected

the subject, the position of the representative of the individual or legal entity present during the inspection;

6) date, place and period of the inspection;

7) information about the results of the audit, including the violations found, their

character;

7-1) the name of the checklist and paragraphs of the requirements for which

violations;

8) information about familiarization or refusal to familiarize with the act

representative of the audited entity, as well as persons present during the audit, their signatures or refusal to sign;

9) the signature of the official (persons) who conducted the inspection.

If available, certificates on sampling (sampling) of products, inspection of environmental objects, protocols (conclusions) of studies (tests) and examinations and other documents or their copies related to the results of the inspection are attached to the act on the results of the inspection, if any.

If there are comments and (or) objections based on the results of the audit, the head of a legal entity or an individual or their representatives shall state them in writing.

Comments and (or) objections are attached to the act on the results of the inspection, about which an appropriate note is made.

According to the violations identified as a result of the audit, if additional time and (or) financial costs are necessary, the audited subject has the right to provide information on the measures that will be taken to eliminate the identified violations no later than three working days, in the absence of objections, indicating the deadlines that are consistent with the head of the control and supervision body that conducted the inspection, unless otherwise established by the legislation of the Republic of Kazakhstan.

Inspected entities have the right to keep a book of visits and inspections. Officials of the bodies of control and supervision are obliged to make a record in the book of visits and inspections of the inspected subjects on the actions taken, indicating the names, positions and data set forth in the act.

Withdrawal and seizure of original accounting and other documents are prohibited.

The end of the inspection period is considered to be the day of delivery to the inspected subject of the act on the results of the inspection no later than the deadline for the end of the inspection specified in the act on appointment of the inspection.

Grounds for the invalidity of the audit

An inspection shall be deemed invalid if the inspection carried out by the body of control and supervision was carried out in gross violation of the requirements for the organization and conduct of inspections established by this Law.

The act of recognized invalid inspection cannot be evidence of violation by the inspected subjects of the requirements established by the legislation of the Republic of Kazakhstan.

Recognition of the check as invalid is the basis for the cancellation by a higher state body or court of the act of this check.

Consideration by a higher state body of the application of the audited subject to cancel the act due to the invalidity of the audit is carried out within ten working days from the date of filing the application.

Violation of the established term for consideration of such an application is decided in favor of the audited subject.

Substantial violations of the requirements of this Law include:

1) lack of grounds for conducting an audit;

2) the absence of an act on the appointment of an inspection;

3) non-compliance with the deadlines for notification of the inspection;

4) violation of the requirements of Article 23 of the Law regarding restrictions during the inspection;

5) violation of the time interval in relation to the previous inspection when scheduling a scheduled inspection;

6) non-submission to the audited subject of the act on the appointment of the audit;

7) appointment by state bodies of inspections on issues that are not within their competence;

8) conducting an audit without registering an act on the appointment of an audit in the bodies for legal statistics and special records, when such registration is required.

In case of violation of the rights and legitimate interests of the audited entities in the exercise of control and supervision, the audited entity has the right to appeal against the actions (inaction) of the relevant control and supervision body and (or) an official to a higher state body or to a court in the manner established by the legislation of the Republic of Kazakhstan.

Registration of legal entities and individual entrepreneurs

Are you interested in registering legal entities and individual entrepreneurs with the help of experienced lawyers? Professionals of the law firm KORGAN – at your service!

The largest enterprises in the region are already cooperating with us and know why legal assistance from the law firm KORGAN is a guaranteed success in business!

The procedure for registering legal entities and individual entrepreneurs for business: basic rules and features

What package of documents is needed to register an LLP/IP?

Registration of individual entrepreneurs and legal entities takes place in accordance with the norms of the Law of the Republic of Kazakhstan “On state registration of legal entities and record registration of branches and representative offices”. As a rule, the package of documents for this procedure requires the following documents:

• application filled in the prescribed form;
• copy of ID;
• documents or copies of papers with information about the location of the IP, LLP;
• Receipt confirming payment of the relevant fees.

In some cases, registration of a legal entity or individual entrepreneur may require registration of licenses.

What documents are prohibited by law in this procedure, can only be consulted by an experienced lawyer.

In what cases is registration of individual entrepreneurs and legal entities required?

• the firm plans to use hired labor on a permanent basis;
• The registered enterprise has a certain amount of annual income.

There are numerous additions to these paragraphs that may change the terms of registration. Only professional lawyers will be able to suggest all the nuances in which your business may not be registered or be registered under special conditions.

Terms for registering a legal entity and individual entrepreneur?

As a rule, the relevant state body gives an answer on the results of the procedure within 1 business day. During this time, a decision is made to issue a registration document or refuse to receive one.

There are several points in the Law of the Republic of Kazakhstan on which refusal to register is justified. However, by contacting experienced lawyers for help in registering legal entities and individual entrepreneurs, you can learn about these conditions in advance and bypass them.

Other registration rules

There are special conditions for filling out all the above documents; special procedure for payment of fees and their amount; rules for registration of legal entities; conditions of actions when changes in the data specified earlier occur during the registration process; rules for registering joint ventures, etc.

You can continue to spend time studying useful publications on the Internet and all the features of this legal procedure, or you can turn to professionals! Assistance in registration of legal entities and individual entrepreneurs from the lawyers of the law firm KORGAN is a saving of effort and time, as well as always a successful result!

What does the client get when ordering the registration of legal entities and individual entrepreneurs from the law firm KORGAN?

Cooperating with us, the client receives absolute readiness to go through legal procedures, assistance and support at all stages of registration and, as a result, successful completion of the entire process and receipt of registration documents in person in a short time!

When registering legal entities and individual entrepreneurs and regions, the lawyers of the law firm KORGAN assist the client in registering a new enterprise with the tax office and the statistical office of the city, which is also a mandatory procedure when organizing a new business activity.

Registration of legal entities and individual entrepreneurs from the law firm KORGAN – your carefree start of a new business!

Awarding a letter of thanks from the akim of the city of Karaganda

On April 21, 2016 Akim of the city of Karaganda Aubakirov Nurlan Erikbaevich presented a letter of thanks signed by the President of the Republic of Kazakhstan Nazarbayev N.A. director of “Law company “KORGAN” Eshmuratov Saken Asainovich for active participation in the social and political life of the city of Karaganda, as well as for active assistance in the preparation and conduct of elections to deputies of the Majilis of the Parliament of the Republic of Kazakhstan and maslikhats of the regional and city levels.

Why legal outsourcing is your guaranteed success in business

Need legal services from high-class professionals? Do you need urgent help or legal support in solving difficult problems?

Law firm KORGAN is a reliable ally in resolving problematic situations in your favor!

Simple and understandable consultations, accessible interpretation of the “letter of the Law”, effective solutions and a comprehensive range of services!

Types of legal outsourcing from the law firm KORGAN

Our specialists provide assistance to both legal entities and individuals in several main areas:

• representation in court;
• registration of legal entities and individual entrepreneurs;
• registration of licenses;
• training in seismic and safety engineering (preparation and support of documents for obtaining licenses in the field of construction).

All types of legal services from the law firm KORGAN are provided to clients in the most convenient way for them, including in an open mode of operation, as well as through online consultation.

The benefits of obtaining legal services from the law firm KORGAN

Cooperating with us, you get a multilateral benefit, which consists in saving money and time, as well as quickly obtaining the desired result!

99.99% success of your business!

The team of professionals of our company is formed from the best graduates of law schools in Kazakhstan, who are focused on professional growth and development, are active and mobile, ready to make non-standard decisions in order to ensure the success of the business! The effectiveness of obtaining legal services from our specialists has been proven by dozens of cases completed in favor of our clients!

We are already trusted by such large enterprises of Kazakhstan as “PromServiceKazakhstan”, “SpetsStroyEnergoMontazh”, “Architectural and Urban Planning Center of Temirtau”, “GLOBAL TRADE KZ” as well as several foreign companies, such as: “SIVER TRANS” LLC, “KODI” TOO KZ” and others, who appreciated the benefits of long-term cooperation with our lawyers.

Up to 30% financial savings!

Obtaining legal services from a specialized company (legal outsourcing) will cost less than hiring a lawyer on the company’s staff, since this excludes the organization of the workplace, equipment, special. collateral and other related costs. However, by concluding a long-term contract, you get the opportunity of an unlimited number of consultations on your issue at any convenient time!

In addition, without the professional support of a competent lawyer, the execution of certain types of papers can be quite complicated. Mistakes will lead to a delay in the process, disruption of plans and deals. A reasonable insurance against such cases is to receive legal services from trusted specialists who are already trusted by dozens of companies in Kazakhstan and abroad.

100% time saving!

Participation in legal processes requires a large amount of specific knowledge that only a professional can fully possess. Don’t waste your time studying specifics, for example, registering real estate or drafting contracts and acts, etc., but entrust it to professionals. Attempts to draw up many documents on your own often lead to errors and delays in the course of affairs. But it often happens that in-house lawyers of firms, focused on the specifics of the work of their company, do not have time to follow the current state of affairs in the legislative system and may also not represent the interests of your company quite correctly.

The team of professionals of the law firm KORGAN always “keeps abreast”, highly specialized specialists monitor all the changes and amendments to the law – this allows you to achieve the necessary decisions in favor of the client from the first time.

While we are solving your legal problems, you can spend it on much more important things!

High-quality legal services from the law firm KORGAN is another right step towards increasing the effectiveness of your business!

KORGAN law firm took part in the work of the Council for the Protection of the Rights of Entrepreneurs of the NCE RK Atameken

March 16, 2016, Karaganda city, Bukhar Zhyrau Ave., 49, BC Kazakhstan.

KORGAN Law Company took part in the work of the Council for the Protection of the Rights of Entrepreneurs of the NCE RK Atameken with the participation of state bodies of the Department of Internal Affairs of the Karaganda region, the Prosecutor’s Office of the Kazybek Bi district, the State Institution “Department of State Architectural and Construction Control” Karaganda region, the agenda of the meeting were:

1.  "Discussion of the legality and validity of inclusion in the Law of the Republic of Kazakhstan "On

architectural, urban planning and construction activities in the Republic of Kazakhstan» to article 32 paragraph 2-1.

2. Regulation of requirements for equipment, control

measuring instruments, tools, machines, mechanisms and engineering

technical workers required for the respective sub-activity.

           

On the first issue, the Director of LLP «Law Company «KORGAN» Eshmuratov S.A. who gave strong arguments and justifications on the agenda of the first question:

So Article 32 of the LawRK “On Architectural, Urban Planning and Construction Activities in the Republic of Kazakhstan”  set to:

      2-1. Applicants who have applied for a license for design activities and construction and installation works, and licensees carrying out these types of activities, must include certified engineering and technical workers.

      Combination of work by certified engineering and technical workers involved in the design and construction process in other organizations carrying out these types of activities is not allowed.

Article 6 of the Civil Code of the Republic of Kazakhstan  (hereinafter referred to as the Civil Code of the Republic of Kazakhstan) it is established that, the norms of civil law should be interpreted in accordance with the literal meaning of their verbal expression.

I.e. from the meaning of the articles of the above law and the Civil Code of the Republic of Kazakhstan, it follows that a person who has passed the certification of an engineering and technical worker participating in the design and construction process in other organizations carrying out these types of activities does not have the right to perform similar work in another organization according to & nbsp; part-time.

Article 1 paragraph 56 TC RK, part-time – performance by the employee of other regular paid work on the terms of an employment contract in his free time from his main job.

            Article 5  The Labor Code of the Republic of Kazakhstan established that everyone has the right to freely choose work or freely agree to work without any discrimination and coercion to it, the right to dispose of their abilities for work, to choose a profession and type of activity.        

Article 6 of the Labor Code of the Republic of Kazakhstan establishes that,everyone has equal opportunities to exercise their rights and freedoms in the labor sphere. No one may be restricted in their rights in the sphere of labor, except in cases and in the manner provided for by this Code and other laws of the Republic of Kazakhstan.      
      2. No one may be subjected to any discrimination in the exercise of labor rights based on origin, social, official and property status, gender, race, nationality, language, attitude to religion, beliefs, place of residence, age or physical disabilities, as well as belonging to public associations.
      3. Differences, exclusions, preferences and restrictions, which, in accordance with the laws of the Republic of Kazakhstan, are established for the relevant types of labor activity or are due to the special care of the state for persons in need of increased social and legal protection, are not discrimination.
       4. Persons who believe that they have been discriminated against in the sphere of labor have the right to apply to the court or other instances in the manner prescribed by the laws of the Republic of Kazakhstan.                

It follows from the above that,  the above restrictions in the Law for persons who have passed the certification of an engineering and technical worker, participating in the design and construction process, in other organizations, carrying out these types of activities, who do not have the right to perform similar work in another organization according to & nbsp; part-time, significantly and unreasonably restrict the employee in the rights provided for by the labor code, as well as violate and contradict the principles of the Labor Code of the Republic of Kazakhstan. 

On the second issue, the Director of LLP «Law Company «KORGAN» Eshmuratov S.A. who gave strong arguments and justifications on the agenda of the first question:

Article 28 of the Law of the Republic of Kazakhstan “On Permits and Notifications” May 16, 2014  No. 202-V ZRK established that a license is required to engage in the following activities: survey activities, design activities, construction and installation works.

Qualification requirements for a licensee applying for the above activities are established by the Order of the acting Minister of National Economy of the Republic of Kazakhstan dated December 9, 2014 No. 136 “On approval of uniform qualification requirements and a list of documents confirming compliance with them for carrying out activities in the field of architecture, urban planning and construction”. The specified qualification requirements indicate that in order for the subject to engage in the relevant types of work, it is necessary to have a minimum material and technical equipment on the right of ownership (economic management or operational management) and / or lease, including a minimum set of equipment, instrumentation, tools, machines and mechanisms , which are established in accordance with the technical requirements for the performance of construction, installation and design work, depending on the technical requirements for the declared work of the subspecies of the licensed type of activity. The presence in the staff of engineering and technical workers with the appropriate higher professional education in the field of construction and installation works and work experience (labor activity) of at least two years in the profile of work included in the requested subspecies of the licensed type of activity, or the corresponding secondary vocational or technical and professional education in the field of construction and installation works, and work experience (labor activity) of at least three years in the profile of work included in the requested subspecies of the licensed type of activity.

 

Representation in court: what does this service imply?

Representation in court from the law firm KORGAN – reliable protection of your interests in difficult situations!

One of our main arguments for your trust is the high percentage of cases won – about 80%, as well as a long-term partnership with the largest enterprises in Kazakhstan – the Architectural and Urban Planning Center of Temirtau, PromServiceKazakhstan, SpetsStroyEnergoMontazh and many other companies that we trust!

Find out why legal services from the law firm KORGAN are a guaranteed success in your case by reading our article.

Types of services for representing legal entities and individuals in court

Cooperating with the competent lawyers of our company, you get reliable legal support, absolute self-confidence and a guarantee that justice will be on your side. Our team provides representation services in courts and the field of both legal entities and individuals, support in civil, tax and criminal cases, we provide support in disputes in arbitration and arbitration courts.

Legal entities:

• representation in state control bodies;
• disputing the results of public procurement and invalidating the public procurement contract;
• Protection of the interests of the supplier in the event of a claim for recognition of the participant as an unfair participant in public procurement;
• challenging illegal inspections carried out by public authorities;
• recovery of debts/forfeits or losses/penalties;
• support in disputes in the field of land, customs, construction and other types of relations;
• Obtaining ownership and others.

Individuals:

• family disputes and division of property;
• parental rights;
• inheritance;
• support in disputes in the field of housing, land, construction, labor and other types of relations;
• dealing with legal issues in road accident cases;
• support in litigation for damages and debt collection;
• consumer protection support

Regardless of the specifics of the case, the client also receives an analysis of the prospects and risks of litigation in his case, detailed advice and full preparation for court hearings, assistance in drafting claims, petitions, appeals and other documents, collecting documentation and submitting it to the relevant institutions.

How to order representation services in court from the law firm KORGAN?

Contact us in any way convenient for you and get even more information about the stages of preparation for court hearings, prices for the service representation in court< /a> and lawyers who are willing to help.

Representation in court in Karaganda from the lawyers of the law firm KORGAN – competent assistance in the fight for your rights!

Licensing (registration of licenses)

Registration of licenses professionally and quickly – law firm KORGAN!

Law firm KORGAN is the largest professional team of lawyers in Kazakhstan providing legal assistance and support to both legal entities and private clients.

Dozens of enterprises throughout the region, having become our clients, have already learned why legal services from the law firm KORGAN are a guaranteed success in business!

Now it is your turn to entrust us with your interests: organization of registration of licenses in Karaganda in a short time, obtaining certificates and permits of various formats, licensing of business activities in any area – a specialized department of our company, which deals only with licensing issues, will allow you to easily and seamlessly obtain all the necessary the documents!

License types

Registration of legal entities and individual entrepreneurs, and subsequently maintaining certain types of their details in Kazakhstan, by law, may require obtaining appropriate licenses from an authorized state body. The types of documents depend on the specifics of the activities that the company is carrying out or plans to start doing.

Among the main types of license design are:

• licenses for carrying out activities in the field of construction, installation and design work;
• gun licenses;
• alcohol licenses;
• medical licenses;
• firefighters;
• communication licenses;
• transport;
• licenses for educational activities;
• licensing tourism activities;
• SES conclusions;
• licensing activities related to ferrous, non-ferrous and precious metals, precious stones;
• issuance of a license to work with explosive and chemical objects and substances, etc.

Important! Maintaining certain types of detail without the appropriate licenses can result in both administrative and criminal penalties.

What help does a client receive from lawyers when ordering licenses from KORGAN law firm?

Remember that seeking help from highly professional legal specialists can save your finances, energy and precious time – all this is better to spend later on business development than on legal troubles.

Independent attempts to collect and fill out the necessary package of documents for obtaining licenses may turn out to be incorrect, lead to a refusal to receive the coveted document and delay the process of promoting your business.

A professional team of specialists provides assistance at each stage of obtaining a license, which involves:

• analysis of the current state of affairs in the enterprise;
• legal advice;
• familiarization with the procedure for issuing licenses and the requirements of this procedure;
• gathering and preparing the necessary documents;
• development of missing documentation;
• accompanying on-site inspections;
• representation in state bodies involved in issuing licenses;
• training and training of employees of the client company;
• control over the course of the process;
• handing over the finished license to the client personally.

Such an integrated approach allows you to achieve success in obtaining a license for any enterprise!

How to order an initial consultation on obtaining a license from the law firm KORGAN?

If you still have any questions, please contact our consultants right now and they will provide even more detailed information about all the intricacies of the process of obtaining licenses for enterprises of various types.

Registration of licenses in Karaganda from the law firm KORGAN is an easy way to legalize your business!

Seismic and safety training in Karaganda

The law firm KORGAN conducts training in seismic and safety engineering in Karaganda and the region, and also issues the relevant licenses for industrial companies in the region!

KORGAN law firm – the best legal solutions for the development of your business!

Seismic and safety training services in Karaganda from the law firm KORGAN: how are they and what do they include?
The partners of our law firm are the leading educational organizations of Karaganda, together with which our competent lawyers work out the most problematic tasks in the field of construction, design, transportation of dangerous goods and activities in industrial production. A team of professionals creates a compact and meaningful training program that is simple and easy to understand.

Seismic and safety training classes in Karaganda are held in the form of trainings and seminars, which include courses on the following main topics:

• training in the basics of earthquake-resistant construction in the field of construction and installation works and in design activities;
• industrial safety according to the legislation of the Republic of Kazakhstan;
• legislation in the field of labor protection;
• electrical safety standards in the Republic of Kazakhstan;
• fire safety standards;
• safety in accordance with the provisions of the law on environmental protection;
• consulting in the field of legal news – amendments, changes, innovations, etc.

Results of training in seismic and safety engineering

The whole process of training in seismic and safety engineering in Karaganda from the professionals of our team takes place in compliance with the terms specified in the contract!

Upon completion of this service, our company conducts certification of employees of the client’s enterprise, prepares and draws up the necessary documents in the authorized state bodies, issues the appropriate state certificates.

How to order safety and seismic training in Karaganda?

Follow the link to the section of our site contacts, choose the method of communication that is most convenient for you and let us know about your problem so that we helped you solve it!

Seismic and safety training in Karaganda from the law firm KORGAN – these are modern solutions of competent specialists for the development of your business!

On enforcement proceedings in Kazakhstan

For the functioning of the judicial system and the system of state power as a whole, it is necessary to properly enforce the decisions of the courts and relevant state authorities. Execution is the most important area of ​​legal practice, reflecting the effectiveness of the entire mechanism of legal regulation and the ability of law to influence the motivation and behavior of a person. A right that is not expressed in the actions of its subjects, even though it is confirmed by a judicial or other act of civil jurisdiction bodies, is non-existent, which reflects the abnormality of such an actual situation.

It should be noted the special role of the institution of private bailiffs, which was introduced in Kazakhstan, thanks to the introduction of this institution, the number of actually executed civil cases has increased.

In accordance with the Code of Civil Procedure of the Republic of Kazakhstan, a civil case must be considered within a period of no more than two months, in cases of challenging the actions of officials no more than a month. According to the Law of the Republic of Kazakhstan “On Enforcement Proceedings and the Status of Enforcement Bailiffs”, enforcement of executive documents by bailiffs must be completed no more than two months from the date of initiation of enforcement proceedings, with the exception of executive documents on periodic penalties, and also except for cases when legislative acts establish other deadlines. According to executive documents related to the demolition of buildings, to the production of technological operations, as well as to executive documents on property recovery, requiring property valuation with the involvement of specialists, the production of an examination, sale, search for the debtor’s property, execution must be completed no more than four months. But in practice, as a rule, enforcement proceedings do not fit within the framework of a two-month period and, as a rule, can last for months and years.

So, the court of first instance made a decision, which entered into force and a writ of execution was issued. The recoverer must first of all apply to the territorial department of bailiffs, or to a private bailiff (at the discretion of the recoverer), write an application to initiate enforcement proceedings and attach the original writ of execution and a copy of the decision certified by the court, if the application is signed by the representative of the recoverer, then you must also attach a copy power of attorney. After that, the bailiff, no later than three working days, initiates enforcement proceedings and takes measures, for which he issues a decision. The bailiff, simultaneously with the initiation of enforcement proceedings, takes measures to ensure the execution of enforcement documents provided for by the Law, and also reveals the existence of other enforcement proceedings against the debtor, in case of detection, notifies the recoverer and explains the order of priority for satisfying his requirements. A writ of execution is presented at the place of registration of the debtor or at the place of his permanent residence, or at the place of his work with the implementation of enforcement actions at the place of presentation, as well as at the place of registration or location of his property. If the debtor is a legal entity, then the writ of execution is presented at the place of registration or the actual location of its body (founder) with the implementation of enforcement actions at the place of presentation, as well as at the place of registration or location of its property. If in the course of enforcement proceedings it turns out that the debtor is not located at the address indicated in the writ of execution, but is located in another administrative-territorial unit, then the state bailiff immediately issues a decision on this and within three working days sends the writ of execution and materials of enforcement proceedings to the address of location the debtor, in turn, the private enforcement agent, in agreement with the recoverer, has the right to travel outside his territorial district.

The bailiff, within three working days from the date of receipt of the writ of execution, issues a decision to refuse to initiate enforcement proceedings, if:

• the enforcement document is presented without a statement from the recoverer or the statement is not signed by the recoverer or his representative, except in cases where enforcement proceedings are subject to initiation without the statement of the recoverer;
• the executive document was not presented at the place where the enforcement actions were performed;
• the term for presenting the enforcement document for execution has expired and has not been restored by the court;
• the document is not executive or does not meet the requirements for executive documents;
• the executive document was previously presented for execution and the enforcement proceedings on it were terminated on the grounds provided for in paragraph 1 of Article 47 of the Law;
• a judicial act, an act of a body (official), which is an executive document or on the basis of which an executive document was issued, has not entered into force, with the exception of executive documents subject to immediate execution;
• the creditor has not deposited the amount necessary for the implementation of enforcement actions to the current account of a private enforcement agent;
• A copy of the judicial act with a mark of entry into force, certified by the signature of the judge and the seal of the court, was not attached to the executive document.

There are also grounds for suspension of enforcement proceedings, which are specified in Article 42 of the Law, the grounds for termination of enforcement proceedings specified in Article 47 of the Law and the return of enforcement documents, Article 48.

Foreclosure on the debtor’s property includes the seizure of property and (or) its forced sale or transfer to the recoverer. Recovery under executive documents is drawn, first of all, on the debtor’s money, including those located in banks and organizations engaged in certain types of banking operations, unless otherwise specified in the executive document. If the debtor does not have sufficient sums of money to pay off the debt, the execution is levied on other movable and immovable property belonging to the debtor. Execution may be levied on the pledged property if the other property of the debtor is insufficient to fully satisfy all the claims made against him that are not secured by a pledge, in compliance with the rights of the pledgee established by the civil legislation of the Republic of Kazakhstan.

When levying execution on the debtor’s share in the common property, the bailiff is obliged to notify the co-owners of the property and grant them the right of first refusal to purchase the debtor’s share in the common property. The cost of the share is indicated in the notice on the basis of a written opinion of a specialist.

In order to ensure the execution of the writ of execution, the bailiff is obliged to seize the property of the debtor, including in cases provided for by law, with the sanction of the court. In this case, the bailiff has the right not to apply the rules of priority for foreclosure on the debtor’s property. The arrest of the debtor’s property consists in a ban on the disposal of this property, as well as announcing a ban on the use and disposal of the debtor’s funds located in banks and other organizations engaged in certain types of banking operations, for which a decision is made to seize the debtor’s property. Seizure of money and other property located in banks and organizations engaged in certain types of banking operations is imposed by a bailiff only with the sanction of a court. Arrest on the money in the debtor’s bank account is imposed in the amount necessary for the execution of the enforcement document, taking into account the enforcement sanction, the costs of enforcement and payment for the activities of a private enforcement agent.

The bailiff shall make an inventory of the debtor’s property in the amount necessary to repay the amount awarded to the claimant, the costs of enforcement and the costs of paying for the activities of a private bailiff. An inventory of property is made in the presence of the debtor and attesting witnesses and with the preparation of a protocol. In the absence of an individual or a representative of a legal entity that is a debtor, who was notified in advance of the performance of enforcement actions, an inventory is drawn up in the presence of attesting witnesses.

When foreclosing the debtor’s property, the sale of this property is carried out in the following order:

• First of all, the debtor’s property that is not directly involved in production is sold, including securities, currency values, precious metals and precious stones, jewelry, vehicles;
• secondarily – finished products (goods), as well as other material assets that are not directly involved and not intended for direct participation in production;
• in the third place – real estate objects, as well as raw materials and materials, machine tools, equipment, other fixed assets intended for direct participation in production;
• in the fourth place – property transferred to other persons under a lease (property lease), loan, rental or other agreements.

The sale of seized property, except for property withdrawn from circulation by law, regardless of the grounds for seizure and types of property, is carried out by a bailiff through trading organizations on a commission basis, as well as at auction in the form of an auction. Bidding in the form of an auction is carried out by a private bailiff independently, and by a state bailiff through a specialized trade organization.

The choice of the form of sale of property is determined by the bailiff, taking into account the type of property.

Property worth:

• up to three hundred monthly calculation indices are sold on a commission basis, with the exception of real estate;
• From three hundred to a thousand monthly calculated indicators are sold at auction in the form of an auction.

An electronic auction sells property subject to state registration and (or) the value of which exceeds one thousand monthly calculation indices.

From the amount collected by the state bailiff from the debtor, the fines imposed on the debtor in the process of execution of the enforcement document are first repaid, after which the costs of enforcement are covered, the rest of the amount goes to satisfy the claims of the claimants, including for the enforcement documents held by other enforcement agents , within the administrative-territorial unit.

If the amount recovered from the debtor is not enough to satisfy all the requirements for enforcement documents, this amount is distributed among the recoverers in the order of priority established by this Law.

The claims of each successive turn are satisfied after the full repayment of the claims of the previous turn. If the collected amount is insufficient to fully satisfy all the claims of one queue, these claims are satisfied in proportion to the amount due to each claimant.

First of all, the requirements for the recovery of alimony are satisfied; claims for compensation for harm caused by injury or other damage to health, as well as in connection with the death of the breadwinner; requirements of employees arising from labor relations.

In the second place, claims for payment of remuneration due to authors for the use of a work, invention, utility model, industrial design for which patents have been issued are satisfied; claims of citizens for compensation for damage caused to their property by a crime or an administrative offense.

In the third place, the claims of creditors for obligations secured by a pledge are satisfied, including remuneration (interest), compensation for losses caused by delay in performance, forfeit (fine, penalty), necessary costs for maintaining the pledged property, as well as reimbursement of the pledgee’s expenses for collection. In the fourth place, the requirements for taxes and other obligatory payments to the budget are satisfied; claims of legal entities for compensation for damage caused by a crime or administrative offense.

In the fifth turn, all other requirements are satisfied.

In addition, the debtor is liable to recover the costs of enforcement actions, which include:

• Identification, inspection, evaluation of the debtor’s property;
• organizing and conducting an inventory and seizure of the debtor’s property, transportation and storage of such property;
• organization of the sale of seized property;
• payment for translators, specialists and other persons involved in the prescribed manner in the commission of enforcement actions;
• transfer (sending) by mail to the recoverer of the recovered amounts;
• bank charges associated with the issuance of recovered amounts from the cash control account and current account;
• debtor search;
• advance payment of the claimant;
• travel of a bailiff when performing enforcement actions on all types of public transport – urban, suburban and local communications (except taxis), including payment of travel expenses of bailiffs;
• other necessary actions in the process of execution of the executive document;
• other remuneration to persons involved by the bailiff in the process of enforcement.

The costs of enforcement actions are recovered from the debtor in favor of the persons or organizations that incurred these costs.

The state bailiff after the full execution of the executive document offers the debtor to voluntarily pay the enforcement sanction to the state revenue in the amount of ten percent of the amount collected or the value of the property or ten monthly calculation indices from individuals and twenty monthly calculation indices from legal entities under non-property enforcement documents.

In the event of the debtor’s refusal, the state bailiff shall recover the enforcement sanction on the basis of the issued decision on the recovery of the enforcement sanction from the debtor.

For non-execution of the executive document, the debtor may be held administratively or criminally liable. One of the main novelties in the Law of the Republic of Kazakhstan “On Enforcement Proceedings and the Status of Enforcement Bailiffs” was the introduction of an amendment stating that in the event of untimely execution by the debtor of the requirements of an enforcement document of a property nature, the enforcement agent has the right to apply to the court for the recovery of a fine from the debtor to the income of the recoverer in the amount of 0, 1 percent of the amount of the recovery or the value of the property to be transferred, for each day of delay from the moment of initiation of enforcement proceedings. The introduction of liability for late repayment of funds into the legislation will make it possible to discipline debtors and will increase the number of enforced court decisions.