Court cancelled almost KZT 250 m tenge of unjustified taxes for Almaty company
The tax authorities checked the Global Chemical Company LLP during the year, and as a result, the company was given a notice of additional accrual of CIT and VAT, along with penalties in the total amount of 243,519,776 tenge, which does not include the amount of state duty and court expenses. The Chamber of Entrepreneurs of Almaty managed to defend the interests of the entrepreneur.
The State Revenue Department of Almaty has been conducting a year-long documentary tax audit of Global Chemical Company LLP on the issue of the correctness of calculation and timeliness of tax payments and other payments to the budget for 2013. According to its results, the Department issued a notice to the entrepreneur on additional accrual of CIT and VAT together with penalties in the total amount of 243,519,776 tenge, excluding the amount of state duty and court expenses.
The businessman refused to pay fabulous amounts of tax and went to the Chamber of Entrepreneurs of Almaty to ask for legal assistance. The businessman with the Chamber’s lawyers went to court.
During the consideration of the civil case in the Specialized Interdistrict Economic Court of Almaty, the interests of the entrepreneur were defended by Aituar Koshmambetov, Deputy Director for Legal Affairs of the Chamber of Entrepreneurs of Almaty.
"In the middle of May the Specialized Interdistrict Economic Court of Almaty by its decision satisfied the businessman's application and recognized as illegal the actions of the tax authority on violation of the procedure of considering the written appeals of the LLP to the draft act of tax audit and decided to return from the budget in favor of the LLP 12,625 tenge, and the rest of the claim was denied, the applicant filed an appeal," he said.
In August there was a session of judicial board on civil cases of the Almaty city court. The businessman was assisted by the Chairman of Regional Council of Chamber of businessmen of Almaty Yuriy Tleumuratov and the expert of the department on the protection of the rights of businessmen of the Chamber Rosa Abuova.
"We asked the court to pay attention to the fact that the tax authority exceeded the terms of the audit - in total it was held for 204 working days, the period of suspension was included in the term. Also, the statute of limitations was violated, which was announced in the court of the first instance. In addition, the Specialized Interdistrict Economic Court of Almaty did not apply the law to be applied, misinterpreted the provisions of the law when recognizing the additional tax assessment of the tax authority that allowed double taxation, as well as committed other violations," Roza Abuova said.
As a result, the Judicial Collegium on Civil Cases of Almaty City Court fully understood the case and made a legal and fair decision. By its decision, it changed the decision of the Specialized Interdistrict Economic Court of Almaty in part of the refusal to satisfy the application and made a new decision to satisfy the requirements of Global Chemical Company LLP. The actions of the tax authority and the notification of the results of the audit were found to be illegal, and the notification of additional charges was cancelled.
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