Dear taxpayers!

The State Revenue Department for the Karasu district informs you that the Administrative Procedural Code of the Republic of Kazakhstan (hereinafter referred to as the APPC) will be put into effect from July 1, 2021.

The APPC is a code that aims to regulate the procedure for implementing administrative procedures and resolving disputes in the field of public legal relations. Previously, there was no such code in our country.

Participants in regulated relations are state bodies, administrative bodies, officials, as well as individuals and legal entities.

Administrative procedures and administrative proceedings under the APPC are carried out on the basis of 12 principles: legality; justice; protection of rights, freedoms and legitimate interests; proportionality; limits of administrative discretion; priority of rights; protection of the right to trust; prohibition of abuse of formal requirements; presumption of reliability; active role of the court; reasonable period of administrative proceedings; binding judicial acts.

In the event of disputes in the field of public law relations, it will be possible to apply to the courts with the following types of claims:

• claims for challenging the requirement to cancel the administrative act in whole or in part;
• lawsuits on coercion, for which the plaintiff may demand to adopt a favorable administrative act, the adoption of which was refused or not accepted due to the inaction of an administrative body, official;
• claims for the commission of an action for which the plaintiff may demand to perform certain actions or refrain from such actions that are not aimed at the adoption of an administrative act;
• claims for recognition, in which the plaintiff may demand to recognize the presence or absence of any legal relationship.

Disputes between citizens and organizations on the one hand and the state on the other hand will be considered by specialized district and equivalent administrative courts, while some categories of cases will be considered by the Supreme Court of the Republic of Kazakhstan and the court of the city of Nur-Sultan according to the rules of the court of first instance.

It is expected that the introduction of the APPC should increase the transparency and efficiency of the activities of state bodies, consolidate guarantees for the protection of the rights of citizens and businesses in the decision-making process of state bodies and when considering disputes with state bodies in a higher authority and court, and reduce the burden on the judicial system.

Head of the UGD                                                                                                        M. Beisenov