Atameken expresses its position on invalidated norm of Tax Code
The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan believes that the statute of limitations on disputes arising before January 1, 2020, is 5 years.
In the opinion of the National Chamber, the Committee's position contradicts the law.
Since January 1, 2020, Article 48 of the Tax Code establishes a statute of limitations of 3 years. An exception is made for taxpayers subject to tax monitoring, and those performing activities under a subsurface use contract whose limitation period is 5 years.
In accordance with paragraphs 1 and 2 of Article 11 of the Law of the Republic of Kazakhstan "On Legal Acts", all legal acts have direct effect, unless otherwise specified in the regulations or acts on their implementation.
No additional instructions are required for the application of normative legal acts that have been put into effect.
The provisions of Article 48 of the Tax Code on the application to small and medium-sized businesses of the statute of limitations - 5 years - have become invalid since 1 January 2020 in the manner prescribed by Article 27 of the Law of the Republic of Kazakhstan "On Legal Acts".
Accordingly, taxpayers and tax authorities, when executing tax legislation, must comply with the current legislation of the Republic of Kazakhstan. Norms of legislation that have lost their force may not be applied to the actions of persons committed after their cancellation.
Thus, starting from January 1, 2020, neither the taxpayer nor the tax authority, when performing actions in the current tax period with respect to previous tax periods, have the right to apply the invalid rule of law on the statute of limitations (5 years), as such period under the current rule of the Tax Code is 3 years.
The Ministry of National Economy reported in a letter to the Atameken NCE RK the current norm on the statute of limitations of 3 years also applies to tax liabilities and claims arising before January 1, 2020.
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