Chapter 22 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (hereinafter referred to as the Tax Code) and Chapter 29 of the Civil Procedure Code of the Republic of Kazakhstan (CPC of the Republic of Kazakhstan) regulate the procedure for appealing actions (inaction) of tax officials.
In accordance with article 187 of the Tax Code, a taxpayer and a tax agent have the right to appeal against the actions (inaction) of tax officials to a higher tax authority or to a court.
According to Article 292 of the Civil Code of the Republic of Kazakhstan, a citizen and a legal entity have the right to challenge the decision, actions (inaction) of a state body, local self-government body, public association, organization, official, civil servant in court. In cases where the law establishes the consideration of the appeal by a higher authority, organization, official, commission or ombudsman, the application of a citizen and a legal entity is submitted to the court after compliance with this procedure of treatment.
Applications under the rules of this chapter in cases of appeal against the actions (inaction) of the body (official) conducting the proceedings on the case of an administrative offense are not subject to consideration in court. The application is submitted to the court according to the rules of jurisdiction established by Chapter 3 of the Civil Procedure Code of the Republic of Kazakhstan. Applications, the consideration of which is referred to the jurisdiction of district courts, may be filed in the court at the place of residence of the citizen or in the court at the location of the state body, local government, public association, organization, official, civil servant, whose actions are disputed.
A citizen and a legal entity may file a complaint with the court within three months from the day when they became aware of the violation of their rights, freedoms and legitimate interests.
Skipping the three-month deadline for filing an application with the court is not a reason for the court to refuse to accept the application.
The request for the restoration of the specified term or for the application of this term is considered in the preliminary court session or in the court session. If the term is not restored, the court makes a decision to refuse to satisfy the application.
From the statements of claim submitted to the court, the state fee is paid from complaints about illegal actions (inaction) and decisions of state bodies and their officials that infringe on the rights of individuals – 0.3 MCI, from complaints about illegal actions (inaction) and decisions of state bodies and their officials that infringe on the rights of legal entities – 5 MCI.
They are exempt from paying the state fee in accordance with Article 616 of the Tax Code.
In accordance with Article 148 of the Civil Procedure Code of the Republic of Kazakhstan, a claim is filed with the court of first instance in writing or in the form of an electronic document.
The application must contain the information specified in paragraph 2 of Article 148 of the Civil Code of the Republic of Kazakhstan and the documents specified in Article 149 of the Civil Code of the Republic of Kazakhstan.
The judge decides within five working days from the date of receipt of the statement of claim on its acceptance in the court proceedings.
Having accepted the statement of claim in the proceedings of the court of first instance, the judge makes a ruling on the initiation of a civil case, indicating the language of the proceedings.