On the Protection of Entrepreneurs' Rights by the Prosecutor's Office

The protection of entrepreneurs' rights is one of the priority areas of activity for the Prosecutor's Office of the Republic of Kazakhstan.
Each year, within the framework of its supervisory activities, the Prosecutor’s Office identifies numerous and widespread errors committed by tax authorities when considering cases of administrative offenses in the field of taxation.
These errors have led to violations of entrepreneurs' rights and an excessive burden on the judicial system.
Over the past two years, as a result of prosecutorial supervision and response measures, 3,820 unlawful rulings have been canceled (1,787 in 2024; 2,033 in the first six months of 2025), and the rights of 2,120 individuals have been protected (1,261 in 2024; 859 in the first six months of 2025).

To address systemic problems and prevent violations in the future, the State Revenue Committee, following a prosecutorial act of supervision, developed Methodological Recommendations for handling cases of administrative offenses in the tax sphere.
The document is aimed at improving the legal literacy of tax authority employees, ensuring uniformity in the application of the law, and minimizing the risk of entrepreneurs being held liable without sufficient grounds.
These recommendations will also be useful for prosecutors and judges when reviewing such cases.

It is expected that the implementation of these recommendations will eliminate previously common errors and ensure a fairer and more lawful consideration of cases, thereby strengthening legal guarantees for entrepreneurs and creating favorable conditions for doing business in the country.

The General Prosecutor’s Office is carrying out similar work in relation to other categories of administrative offense cases as well.

 

Press Service of the Prosecutor General’s Office