Chapter 22 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (hereinafter - the Tax Code), Chapter 2 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" (hereinafter - the Customs Code) and Chapter 13 of the Administrative Procedural and Procedural Code of the Republic of Kazakhstan (hereinafter – the APPC) regulates the procedure for appealing actions (inaction) of officials of state revenue bodies.
In accordance with Article 187 of the Tax Code, a taxpayer and a tax agent have the right to appeal the actions (inaction) of tax officials to a higher tax authority or to a court.
According to article 91 of the Administrative Procedure Code, a participant in an administrative procedure has the right to appeal an administrative act, an administrative action (inaction) not related to the adoption of an administrative act, in an administrative (pre-trial) order.
In the cases provided for by this Code, a participant in an administrative procedure has the right to appeal an administrative action (inaction) related to the adoption of an administrative act.
If an administrative body or official has not adopted an administrative act or performed an administrative action within the time limits established by this Code, then from the date of expiration of the time limits, it is considered that the administrative body or official has refused to adopt an administrative act or perform an administrative action.
Consideration of the complaint in an administrative (pre-trial) order is carried out by a higher administrative body, an official (hereinafter referred to as the body considering the complaint).
For the purposes of this Code, the body considering the complaint is an administrative body, an official, with the exception of the President of the Republic of Kazakhstan, the Prime Minister of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, who are superior in the order of subordination to the administrative body, an official whose administrative act, administrative action (inaction) are appealed, as well as other administrative body, an official authorized in accordance with the laws of the Republic of Kazakhstan to consider complaints.
The complaint is filed with an administrative body, an official whose administrative act, administrative action (inaction) is being appealed.
An administrative body, an official whose administrative act, administrative action (inaction) is being appealed, no later than three working days from the date of receipt of the complaint, send it and the administrative case to the body considering the complaint.
At the same time, an administrative body, an official whose administrative act, administrative action (inaction) is being appealed, has the right not to send a complaint to the body considering the complaint if it accepts a favorable administrative act within three working days, performs an administrative action that fully satisfies the requirements specified in the complaint.
Unless otherwise provided by law, an appeal to the court is allowed after a pre-trial appeal.
Therefore, a participant in the administrative procedure may appeal against the action/inaction of the state revenue bodies to a higher administrative body or to a court.
In accordance with article 92 of the APPC, a complaint against an administrative act, an administrative action (inaction) is filed with an administrative body, an official no later than three months from the day when the participant in the administrative procedure became aware of the adoption of an administrative act or the commission of an administrative action (inaction).
If, for a valid reason, the deadline established by the first part of this Article is missed, this deadline may be restored by the body considering the complaint at the request of the participant in the administrative procedure, unless otherwise provided by the laws of the Republic of Kazakhstan.
In order to restore the missed deadline for filing a complaint by the body considering the complaint, illness, force majeure circumstances and other reasons that deprive a person of the opportunity to file a complaint are recognized as valid reasons.
The missed deadline for appeal is not a reason for refusal to accept the complaint by the body considering the complaint. The reasons for missing the deadline are clarified when considering the complaint and may be one of the grounds for refusing to satisfy the complaint.
A lawsuit to the court about the commission of an action, article 134 of the APPC
According to the claim for the commission of an action, the plaintiff may demand to perform certain actions or refrain from such actions that are not aimed at the adoption of an administrative act.
In the case of a claim for the commission of an action, the plaintiff may also require the submission of an appropriate document provided for by law in the event that an administrative act is recognized as adopted due to the failure to adopt an administrative act within the time limit established by law on the same subject.
A claim for the commission of an action is brought to court within a month from the day when the person became aware of the commission of the action, as well as when the period established by the legislation of the Republic of Kazakhstan for the commission of the action has expired.
The state fee is paid from the statements of claim submitted to the court with complaints about illegal actions (inaction) and decisions of state bodies and their officials infringing on the rights of individuals - 0.3 MCI, with complaints about illegal actions (inaction) and decisions of state bodies and their officials infringing on the rights of legal entities - 5 MCI.
Are exempt from payment of state duty in accordance with Articles 616 of the Tax Code.