According to paragraph 5 of Article 96 of the Tax Code, when an appeal against a notice of correction of violations identified by tax authorities based on the results of an office audit is filed with a higher-level tax authority and/or authorized body or a court, the execution period for the notice of correction of violations identified by tax authorities based on the results of an office audit is suspended:
1) from the date of acceptance of the appeal by the higher-level tax authority and/or authorized body – until a written decision is issued by the higher-level tax authority and/or authorized body;
2) from the date the court accepts the appeal (application) for proceedings – until the entry into force of the judicial decision.
In cases where a complaint is filed with the court against the actions (inaction) of tax officials regarding the notification of violations:
- when deducting expenses when calculating corporate income tax for transactions completed without the actual performance of work, provision of services, or shipment of goods with a taxpayer whose director and/or founder (participant) was not involved in the registration (re-registration) and/or implementation of the financial and economic activities of such a legal entity, as established by a court decision that has entered into legal force;
- when deducting the amount of value-added tax on purchased goods, work, and services:
for transactions (operations) with legal entities and/or individual entrepreneurs whose registration has been invalidated by a court decision that has entered into legal force;
For transactions (operations) with legal entities whose re-registration has been invalidated by a final and binding court decision, identified by tax authorities as a result of a desk audit, the taxpayer has the right to prove the actual receipt of goods, works, and services from the legal entity and/or individual entrepreneur whose registration (re-registration) has been invalidated by a final and binding court decision.
Department of State Revenues
for the North Kazakhstan Region