Businessman was fined for 270 mln KZT due to misinterpretation of law
The entrepreneur was obliged to pay customs duties, taxes and duties, fines in excess of 270 million KZT
In September 2015, the State Revenue Department of Almaty conducted a customs check of LLP “Fahrad” and found that the company violated the norms of the customs legislation of the Republic of Kazakhstan.
The audit showed that the entrepreneur submits customs declarations under the procedure of preliminary customs declaration, and the release of goods after the expiration of the validity period of licenses for the import of goods imported within the limits of tariff quotas.
For violation of customs legislation, the entrepreneur was obliged to pay customs duties, taxes and duties, as well as penalties in excess of 270 million KZT.
The businessman filed a complaint against the actions of the state body, but because of the lack of a date in the document, it was left without consideration.
The court of first instance recognized the rightness of LLP and decided to recognize the actions of the tax department as illegal. The department appealed to the appellate instance, but the verdict was left unchanged.
Later, the Supreme Court of the Republic of Kazakhstan initiated a cassation review of the case. And in September 2016, the judicial acts earlier passed in the case were abolished, and the court ruled in favor of the State Revenue Department.
The deadline for the notice was expired and the accounts and property of LLP “Fahrad” were arrested; bills, bans and restrictions were imposed, collection orders were issued, all funds available on the company's accounts were recovered.
The management of LLP Fahrad decided to seek revision of the decision of the Cassation Collegium of the Supreme Court. All letters, complaints, applications were sent to Astana.
The National Chamber of Entrepreneurs of the Republic of Kazakhstan "Atameken" also received all documents on this case and recognized the arguments of the entrepreneur as substantiated. To prove the legitimacy of the income of LLP "Fahrad", the National Council sent letters to a number of state bodies and petitions to the Prosecutor General's Office and the Supreme Court of the Republic of Kazakhstan.
In April 2017, the Chairman of the Supreme Court Kairat Mami introduced the decision to review the decision of the Judicial Board in view of the violation of uniformity in the interpretation of the law.
On 23rd of May 2017, the Judicial Board of Civil Cases of the Supreme Court of the RK canceled the decision of the cassation instance, leaving the judicial acts of the first and second instance legally valid.
NCE RK "Atameken" expresses its gratitude to the Chairman of the Supreme Court of the Republic of Kazakhstan Kairat Mami and the judges who examined the case of LLP "Fahrad" for ensuring the rule of law and for restoring the violated rights of the entrepreneur.
The entrepreneurs of the Republic of Kazakhstan are increasingly confronted with a subjective interpretation of legislation aimed at the detriment of entrepreneurial activity on the part of controlling and auditing bodies. The National Chamber of Entrepreneurs RK "Atameken" is ready to support and provide all possible assistance to entrepreneurs in any complex business.
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