Reduce the action limitation period for taxes!
Mazhilis deputies insist on changing the rules of the additional tax audits of business
Mazhilismen offered to the Government of Kazakhstan to consolidate the generally established a 3-year statute of limitations on tax disputes. The proposal was made today by deputy Meruert Kazbekova, who addressed a deputy inquiry to the Prime Minister Bakhytzhan Sagintayev.
She noted that the reason for this request was "a discussion with the management of MNE during the governmental hour on tax matters" (it took place on 16th of January this year). The MP recalled that in accordance with Art. 46 of the Tax Code, the statute of limitations for taxes is 5 years. "This leads to the fact that even after regular check entrepreneur is constantly under the sword of Damocles, that it his repeatedly endorsed reports of 5-year-old, and at his counter-partner, with whom he had a deal 5 years ago, there would be suddenly revealed a claim, which will lead not only to re-assessed taxes, but also to the calculation of fines and penalties for the whole 5-year period", - said Meruert Kazbekova at the plenary session on Wednesday.
Mazhilisman added that under such limitation period "amount of additionally accrued fines and penalties is often incomparable with the amount of additional taxes, and then "takes place not even a double, but triple taxation".
"This situation leads to a significant fiscal pressure on business and often - to the closure of businesses and jobs", - said the deputy.
In addition, the author of the request drew attention to the tax law "of our competitors' businesses in the Eurasian Economic Union," noting that "they have more forgiving statute of limitations".
"According to article 113 of the Tax Code of the Russian Federation, the limitation period is 3 years. It is generally established rule, but in some cases, at the initiative of the entrepreneur, for example, for the purpose of VAT refund, can also be used 5-year term. Thus, entrepreneurs of the Russian Federation are in a protected position in comparison with colleagues from Kazakhstan", - stated Meruert Kazbekova.
The MP also said that the "refusal of the Ministry of Finance to consider reducing the statute of limitations on tax disputes from 5 to 3 years arose misunderstanding in the domestic business community".
The MP suggested not only to consolidate the generally established a 3-year statute of limitations on tax disputes. "And in those cases where the taxpayer requested a check for a longer period, say, for a refund of VAT, you can give him such a right, but it was on the initiative of an entrepreneur, rather than the tax authorities, in whose hands this period becomes a club", - summarized MP.
Zhannar Sedalina
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Тулегенова С.Б.