Business appeals to fiscal authorities

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The Mazhilis asked the Government to pay attention to the problems of the taxpayers

In Kazakhstan entrepreneurs can get into the list of violators and tax dodgers, bearing administrative responsibility in the form of heavy fines for transactions concluded with taxpayers recognized as pseudo-entrepreneurs. This opinion was expressed today by deputy of the Mazhilis Amanzhan Zhamalov at the plenary session during submission of the request of the deputies to the Attorney General, Minister of National Economy and Minister of Finance of Kazakhstan.

"Such transactions are recognized as factious on the basis of court roulings in respect of persons recognized as pseudo-entrepreneurs. Companies which ever had transactions with such pseudo-entrepreneurs are often not aware of these proceedings. And so they were not able to challenge their transactions, although they could actually be implemented", - said Mazhilisman.

According to the MP, taxes "have been returned on such transactions, even the executed ones, they are re-calculated for payment, including also the penalty and administrative fines, which are added to them. Zhamalov noted that this situation is a consequence of amendments introduced since January 1, 2015 to subparagraph 2 of Article 115 of the Tax Code of the Republic of Kazakhstan. The deputy noted that this provision requires the employees of the fiscal authorities to have evidence of the fictitious nature of each transaction separately, through the court, to exclude costs of counterparties for VAT and CIT. "This amendment has dramatically reduced the use of the above-mentioned articles of the Tax Code in relation to pseudo-entrepreneurs. So, for the period from 2009 to '15 were introduced 273 judicial acts, at all levels, with reference to paragraph 2 of Article 115. And since 2015 such decisions have never been adopted", - said A. Zhamalov.

The MP also said that there are instances when fiscal authorities "simply invalidated the registration of legal entities, pseudo-enterprises through the courts in accordance with Article 49 of the Civil Code." "That allows them to replace the complicated procedure of proof of invalidity of transactions, provided by the Criminal Procedure and Civil Procedure codes. At the same time the fact of pseudo-entrepreneurship is not previously proved in the course of criminal proceedings ", - said Zhamalov.

Illustrating the information, the deputy referred to the data of Almaty region, where on the basis of "invalid registration of LLP", registration of Salik-company was recognized as invalid due to the fact the company was not found at the place of registration. "Because of that contractors of the companies suffered losses estimated at about 5 million tenge", - he stated Zhamalov.

He recalled that registration of a legal entity is recognized as invalid, the court may recognize "only on the basis of Article 49 of the Civil Code - only in connection with the admitted violations of the law". This is also stated “in a normative ruling of the Supreme Court of Kazakhstan #1 dated by 02.27.2013 "On judicial practice of the tax law".

"We have 65 appeals of entrepreneurs and legal entities with complaints about the illegal actions of tax authorities on transactions with suppliers, whose state registration was subsequently invalidated. I anxiously want to note that the issue has a systemic nature", - said Zhamalov. According to Mazhilisman, a prosecutor's inspection can correct the situation, which must cover "the competent authorities - application of tax and civil law, their legality and legitimacy".

Zhanar Serdalina