Tax bodies were wrong
Tax notification sent to the entrepreneur is recognized as an invalid
The Chamber of Entrepreneurs presented in the court the interests of LLP "Agro-Center" and defended its rights
LLP "Agro-center" – is one of the best grain-producing companies. It was founded in 1997, the company is engaged in the production, processing, and market release of agricultural products.
Earlier this year, "Agro-Center" faced unforeseen problems. The company, which cooperated with them a few years ago, turned out to be a pseudo-enterprise, which caused a number of difficulties.
In 2011 LLP "Agro-Center" signed a contract with LLP "Ak-AyEnergoStroyInzhiniring" for the supply of components for lighting, power wiring and installation services for electric lighting totaling 1,339,385 tenge. The works were carried out in full.
However, in January 2016 by a court decision LLP "Ak-AyEnergoStroyInzhiniring" was recognized as a pseudo-enterprise. In this regard, the management of SRC of Kyzylorda in April, according to the results of a desk audit revealed shortcomings and put up a notice about the payment of VAT and CIT for transactions with a pseudo-enterprise.
According to the Tax Code, the tax deduction is made in the presence of documents confirming the expenses. These costs, in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting, and International Financial Reporting Standards, with the exception of deferred expenses determined in the tax period shall be deducted.
In specialized inter-district economic court of the Kyzylorda region was considered a civil case of LLP "Agro-Center" on the basis of a claim for recognition of the notification of the State Revenue Committee of Kyzylorda as as invalid. During the trial an employee of RCE acted as the representative of the plaintiff and proved the illegality of the notice of SRC.
By the court decision the notification of the State Revenue Committee presented to LLP "Agro-center", is recognized as invalid, the court ruling also stipulates the recovery from the SRC the paid state fee in the amount of 10 605 tenge in favor of the plaintiff.
However, this decision has not entered force yet.
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