Lawyers of the company won the case on the claim of illegal collection of tax debts

03.07.2023

KORGAN’s lawyers won the case on the claim of IP “KazTeploStan” on the recognition of the notification of the State Revenue Administration on the repayment of tax debts as illegal.

An individual entrepreneur contacted the law firm “KORGAN” with the following problem:

• The Department of State Revenues of the Saryarkinsky district of Astana (SDI) accrued tax debt for the period from 01/01/2015 to 12/31/2015;
• On March 17, 2022, the State Revenue Office issues a notice to the entrepreneur about the payment of tax debts.

Chronology of events

1. Our company appeals to the State Revenue Department with a complaint about this notice, but we are denied satisfaction.

2. Pursuing the interests of the entrepreneur to protect his rights, our company files a lawsuit in court to appeal the notice. However, the court of first instance refuses to satisfy the claims, referring to the inapplicability of the limitation period for the assessed taxes.

3. Disagreeing with the decision of the court of first instance, Our company submits an appeal to the Judicial Collegium for Administrative Cases of the Astana City Court.

4. The Court of Appeal, having considered the complaint, cancels the decision of the court of first instance, and also issues a Resolution to cancel the notification of the state body and recognize it as illegal. The court refers to the absence of an electronic digital signature in the notification, as well as the absence of the original of this notice on paper, which is a direct violation of the norms of administrative law.

5. In addition, the Court of Appeal also issues a special ruling demanding that measures be taken to eliminate violations on the part of the Respondent – UGD.

6. In turn, the State Revenue Office does not agree with the decision of the Court of Appeal and sends a cassation appeal to the highest instance – the Supreme Court of the Republic of Kazakhstan, demanding that the decision and the particular ruling issued by the appeal instance be canceled and the decision of the Court of First Instance be left in force.

7. The Supreme Court considers the cassation complaint of the Respondent and refuses to satisfy it, leaving the decision of the court of appeal in force.