Fine for a random error
Businessman put by mistake one wrong digit in the budgetary classification code and got a big fine for doing it
The National Chamber of Entrepreneurs of Kazakhstan "Atameken" received an appeal of the owner of IP Lipinski with the complaining on the department of state revenue of Rudny. According to the businessman, a state agency requires a penalty of 30% of the outstanding tax liability in the amount of 93 344 tenge. However, Lipinski has paid VAT on imports in the amount of 311 148 tenge in full only put 105105 budget classification code instead of 105109. Moreover, finding the error, the owner redirected the full amount of to budget classification code 105109.
"The payment of the full amount of tax on the wrong budget classification code indicates that the individual entrepreneur had no intention of non-payment, incomplete payment or late payment of indirect taxes in the period established by the tax legislation of the Republic of Kazakhstan", - commented on the situation the department of legal protection of business NCE RK.
Businessman appealed against the decision of the State Revenue Department in court, but it was left unchanged.
NCE, in turn, sent a letter to the Prosecutor General of the Republic of Kazakhstan. As a result, the public agency lodged a protest, the supervisory judicial board on civil and administrative cases under the Supreme Court canceled the previous decision against Lipinski and the proceedings discontinued for lack of actions, which can incur an administrative offense.
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