Entrepreneur from Aktau scarcely closed IE
Entrepreneur from Aktau scarcely closed IE
Comprehensive support and assistance to business development are the main priorities in the work of “Atameken”. In this direction is held an active work. For example, new tax code was developed from the business view. The misinterpretation of the separate terms and conditions may lead to the interpretation in favour of entrepreneur.
Mangystau regional chamber of entrepreneurs solves urgent regional business problems on a daily basis, prevents multimillion material losses of the companies, causes public outreach on long-term critical entrepreneur problems.
One of such cases happened to the IE Kurbanov R.K. He addressed to the Mangystau Chamber of entrepreneurs complaining against the actions of public revenue administration of Aktau city.
During 2 months, since March 16 till April 16, 2000 and November 2 –December 2, 2001, on medical grounds the complainant had been carrying his business on the basis of patent according to the simplified tax regime.
According to that legislation after the expiry of the IE patent, his business activity must be stopped but Kurbanov R.K. IE continued to be in the tax system, plus the entrepreneur’s tax regime had been changed from simplified to generally established.
April 29, 2011 tax body recognized Kurbanov R.K. as inactive taxpayer for inappropriate declarations on individual income and social tax, and also on payment for emissions into the environment since 2010 till 2015. After that Kurbanov had been called to administrative responsibility according to the Article 272 of the Code of Administrative Infringements of the Republic of Kazakhstan that imposed an administrative penalty in the form of a warning. Besides, there were imposed measures, concerning freezing of his bank accounts. In 2017 because of the ignorance Kurbanov sent 80 reports to the public revenue administration of Aktau city and after that he addressed to the tax body with the declaration on the closure of IE. But the tax body refused to do this referring to the necessity of social tax payment 2 monthly notional units.
All above-mentioned actions were illegal because according to the tax code 2001, following the end of the patent the IE activity should have been stopped.
Internal revenue regional department officers got the letter from the Mangystau chamber of entrepreneurs and to clarify the situation they addressed to the State revenue committee of the Ministry of finance of the republic of Kazakhstan and got a reply that all actions in respect of Kurbanov IE were illegal. Appropriate measures were taken and it was suggested to withdraw all previous reports with generally established regime.
So with the help of Mangystau chamber tax body’s actions were named illegal and the rights of the entrepreneur were fully restored.
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