The price of the "mistake" of the tax body – is criminal prosecution for an entrepreneur
The Chamber of entrepreneurs has succeeded in termination of criminal prosecution of a businessman, which was initiated by a mistake of the employees of the State Revenue Department
Shymkent credit company "Alem-capital" has delivered to South Kazakhstan 10 trucks "DAF" to transfer them to another transport company in the finance lease. The company has paid in full customs fees and import duties. By law, this type of sale of goods, as the transfer of financial leasing, implies a VAT exemption. "Alem-capital" has a financial leasing contract with the lessee. Employees of SRC have forgotten about it. State Revenue Department considered that the company just sold its goods and equated it to tax evasion. Tax body ordered the company to pay VAT and penalties in the amount of 54, 8 million tenge. Leadership of "Alem-capital", knowing that the failure to pay the bills threatens the arrest followed by stopping the activity of the entire company, paid VAT and penalties.
It would seem that the incident is settled. It turned out, no. Recently, the State Revenue Department notified the credit card company about initiated criminal case. Leadership of "Alem-capital" was forced to appeal to the Chamber of entrepreneurs with a request to protect against arbitrariness of the tax body.
Experts of the Chamber analyzed the problem, found out: the truth - on the side of the entrepreneur. Financial leasing is not subject to VAT, so there is no reason to bring the company to justice.
"There is no need to be a lawyer to understand the extreme absurdity of the situation - says the expert of the Chamber of Entrepreneurs of SKR Maya Isayeva. - Composition of the crime of article 214 of the Tax Code of the Republic of Kazakhstan, according to which a criminal case was initiated, does not cover the case of "Alem-capital". She imported goods on the basis of contract-leasing and leasing is not the direct sale of goods. Therefore, the company should not pay VAT. In this situation, the negligence of employees of the supervisory authority" is obvious.
The Chamber of entrepreneurs asked the regional prosecutor to take action prosecutorial response within the framework of the Memorandum of mutual cooperation. The other day the prosecutor's office of Enbekshin district in Shymkent gave the answer: the criminal case was dismissed for lack of evidence.
Please, join our Telegram channel to stay up to date on the latest news.
Leave comment:
Comments: