Inaccordancewith the requirements of Article159 of the Code of the Republic of Kazakhstan"OnTaxesandOtherMandatoryPayments to theBudget"(hereinafter referred to as the TaxCode), uponcompletion of a taxaudit, incaseofviolationsleadingtoaccrual of taxesandpayments to thebudget,reduction of losses, the taxauthorityissues a notificationon the results of the audit,which is sent(handed over) to the taxpayer(taxagent)in accordance with the procedureestablished by law.
The taxpayer(taxagent) has the right to appeal the notificationincase of disagreementwith the amount of the additional charge. The notification is appealed to ahighertaxauthorityor to acourt. The complaint of the taxpayer(taxagent) against thenotificationof the results of the audit is submitted to theauthorizedbodywithinthirtyworkingdaysfrom the dayfollowingtheday of delivery of the notification to the taxpayer (tax agent).
The authorized body considering complaints about notification of the results of the audit is the Ministry of Finance of the Republic of Kazakhstan.
In this case, a copy of the complaint must be sent by the taxpayer (tax agent) to the tax authorities that conducted the tax audit and considered the objections of the taxpayer (tax agent) to the preliminary act of the tax audit. If, for a valid reason, the deadline set for filing a complaint is missed, this deadline may be restored by the authorized body considering the complaint at the request of the taxpayer (tax agent) filing the complaint.
Inorder to restore the misseddeadline for filing a complaint, the authorizedbodyrecognizesas a validreason the temporarydisability of the individualinrespect of whomthetaxaudit was conducted,aswell as the headand(or)chiefaccountant(ifany) of the taxpayer(taxagent).
Inthis case, the taxpayer(taxagent)mustattachto the applicationforrestoration of the misseddeadline for filing a complaint a documentconfirming the period of temporarydisability of the personsspecifiedinpartone of thisparagraphand a documentestablishing the organizationalstructure of such a taxpayer(taxagent).
The petition of the taxpayer (tax agent) for the restoration of the missed deadline for filing a complaint is satisfied by the authorized body, provided that the taxpayer (tax agent) filed the complaint and petition no later than ten working days from the date of the end of the period of temporary disability of persons.
A taxpayer(taxagent) who has filed a complaint with theauthorizedbody,beforemaking a decisiononthiscomplaint, maywithdraw it on the basis of hiswrittenapplication. The withdrawal of a taxpayer's (taxagent's)complaint does notdeprivehim of the righttofile a secondcomplaint, provided that thedeadlinesestablished by law are met. A taxpayer(taxagent) has norighttowithdraw a complaintin the periodfrom the date of appointment of a thematicauditto the date of itscompletion.
The complaint of the taxpayer (tax agent) is submitted in writing. The complaint must specify:
1) the name of the authorized body to which the complaint is filed;
2) surname, first name and patronymic (if it is indicated in the identity document) or the full name of the person filing the complaint, his place of residence (location);
3) Identification number;
4) the name of the tax authority that conducted the tax audit;
5) the circumstances on which the person filing the complaint bases his claims and evidence confirming these circumstances;
6) the date of signature of the complaint by the taxpayer (tax agent);
7) a list of attacheddocuments.
Thecomplaintmaycontainotherinformationrelevantto the resolution of the dispute. The complaint is signed by the taxpayer(taxagent)or a personwhoishisrepresentative.
Thecomplaint shall be accompanied by:
1) documents confirming the circumstances on which the taxpayer (tax agent) bases his claims;
2)otherdocumentsrelevantto the case.
The authorized body refuses to consider the complaint of a taxpayer (tax agent) in the following cases:
1) filing by a taxpayer (tax agent) of a complaint with a missed appeal period;
2) inconsistency of the taxpayer's (tax agent's) complaint with the requirements;
3) filing a complaint for a taxpayer (tax agent) by a person who is not his representative;
4)submission by the taxpayer(taxagent) of a statement of claim to thecourton the issuesset out in the complaint.
The authorizedbody shall notify the taxpayer(taxagent)inwritingof the refusaltoconsider the complaintwithintenworkingdaysfrom the date of registration of the complaint.
In the caseprovided for in subparagraph4), the authorizedbody shall notify the taxpayer(taxagent)inwritingof the refusaltoconsider the complaint, indicating the reason for suchrefusal, withintenworkingdaysfrom the date of establishing the factof the taxpayer's (taxagent's) appeal to thecourt.In the casesprovided for in subparagraphs2)and3), the refusal of the authorizedbodytoconsider the complaint does notexclude the right of the taxpayer(taxagent)within the time limit established by partone of paragraph1 of Article178 of the TaxCode to re-file the complaintiftheyeliminate the violations committed. A reasoneddecision is made on the complaint of a taxpayer(taxagent) within nomore than thirtyworkingdaysfrom the date of registration of the complaint,andoncomplaints of taxpayerssubject to taxmonitoring-nomore than forty-fiveworkingdaysfrom the date of registration of the complaint,except in cases of extensionandsuspension of theterms of consideration of the complaintinaccordancewithArticle183 of the TaxCode.
Whenconsidering a complaint from a taxpayer(taxagent), the authorizedbody has the right to appoint a thematicaudit,aswell as a repeatedthematicauditin accordance with the procedureestablished by Article186 of the TaxCode.
The complaint is consideredwithin the limits of the issues appealed by the taxpayer(taxagent).Ifataxpayer(taxagent) submits documentsforconsideration of a complaint that were notsubmitted by himduring a taxaudit, the authorizedbody has the right to establish the authenticity of suchdocumentsduringthematicand(or)repeatedthematicinspectionsappointedin accordance with the procedureestablished by Article186 of the TaxCode.
The authorized body, when considering the complaint of a taxpayer (tax agent), if necessary, has the right:
1) send requests to the taxpayer (tax agent) and (or) to the tax authorities that conducted the tax audit and considered the objections of the taxpayer (tax agent) to the preliminary act of the tax audit, for providing additional information or explanations in writing on the issues set out in the complaint;
2) send requests to state bodies, relevant bodies of foreign states and other organizations on issues within the competence of such bodies and organizations;
3) to hold meetings with the taxpayer (tax agent) on the issues set out in the complaint;
4)requestadditionalinformationand(or)explanationsontheissues raised from the employees of the taxauthorities who participatedinthetaxauditandconsidered the objections of the taxpayer(taxagent)to the preliminaryact of the taxaudit.
Interference in the activities of the authorized body in the exercise of its powers to consider a complaint and the exertion of any influence on persons involved in the consideration of the complaint are prohibited. To consider complaints about the notification of the results of the audit, the authorized body creates an appeal commission. Upon completion of consideration of the complaint, the authorized body makes a reasoned decision taking into account the decision of the appeal commission.
Based on the results of consideration of the complaint of the taxpayer(taxagent) to thenotificationof the results of the audit, the authorizedbodymakesoneof the followingdecisions:
1) leave the appealed notification of the results of the audit unchanged, and the complaint without satisfaction;
2)cancel the contestednotificationof the results of the audit in wholeorinpart.
The decisionon the complaintinwriting is sentbyregisteredmailwith a notificationor is handed over to the taxpayer(taxagent)againstsignature,and a copyis sent to thetaxauthorities that conducted the taxauditandconsidered the objections of the taxpayer(taxagent)to the preliminarytaxauditact.Incase of cancellation of the appealednotification based ontheresultsofconsideration of the complaint, the taxauthority that conducted the taxaudit shall issue a notificationon the results of consideration of the complaint of the taxpayer(taxagent) to thenotificationof the results of the auditandsendit to the taxpayer(taxagent)within the time periodestablished by subparagraph11) of paragraph2 of Article114 of the TaxCode.
The filing of a complaint(application) by a taxpayer(taxagent) to anauthorizedbodyorcourtsuspends the execution of the notificationof the results of the auditin the part being appealed.
Whenfiling a complaint with theauthorizedbody, the execution of the notificationof the results of the inspectionin the part under appeal is suspendeduntil a decision is made on the complaint.
The court verifies the legality of the accrual of the disputed amounts, taking into account the conclusions set out in the tax audit report. If a taxpayer (tax agent) submits an application to the court, the execution of the notification of the results of the inspection in the part under appeal is suspended from the date the court accepts the application for production until the judicial act enters into force.