When there are contradictions in laws
The presence of legislative norms, which contradict to each other, has a negative impact on business activities
Specialists of the National Chamber of Entrepreneurs "Atameken" analyzed a number of normative legal acts regulating the activities of business entities. As a result, there were revealed contradiction in various decrees, orders and other documents. In particular, there were cases of entry into force of the new legal act without the elimination of the previous one.
As an example list of the imported goods on which VAT is paid by set-off in the manner prescribed by the Tax Code. The rules its formation were approved at the same time by the Government Resolution dated by March 19, 2003 # 269 and order of the Minister of National Economy of the Republic of Kazakhstan dated by February 13, 2015 # 93.
Obviously, according to the logic of the law and the hierarchy of legal acts, in this case it is necessary to apply the Resolution of the Government. But what if the list, approved by the resolution number 269, contains codes of goods, which are not listed in the Commodity nomenclature of foreign economic activity dated by August 2013. Relevant work on amendments to the Decree number 269 was not carried out, as a result the business is in turmoil: by which legal act should they be guided?
But in the end, the participants of foreign economic activity can not benefit from a legal right to pay VAT by set-off method on 35 headings.
A similar situation with other legal act - the rules for customs clearance of goods by customs officials were approved at the same time by the decision of the Government of the Republic of Kazakhstan dated by October 12, 2010 # 1058 and the Order of the Minister of Finance of the Republic of Kazakhstan dated by March 31, 2015 # 246.
Another example. Form of an obligation to be reflected in the declaration -the value added tax amount on imports of goods - payable by offsetting and on their intended use are both approved by the Resolution of the Government of the Republic of Kazakhstan dated by December 22, 2011 # 1578 and the Order of the Minister of Finance of the Republic of Kazakhstan dated by March 20, 2015 # 196.
The conclusions made by experts of the Chamber, clearly indicate the obvious shortcomings in the work of Government lawyers.
With the letter, filled with deep anxiety, the Chairman of the Board of the Chamber of Entrepreneurs "Atameken" Ablay Myrzahmetov appealed to Prime Minister Karim Masimov with the request to investigate the situation and to instruct public authorities to take appropriate measures.
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