The Specialised Interdistrict Administrative Court of the Zhambyl Region protected the rights of an entrepreneur by cancelling additional taxes and penalties that had been assessed.
According to the court's press service, the Department of State Revenue (DSR) assessed a local LLP 36.6 million tenge in taxes and penalties following an audit for 2021–2022. The company contested the decision, presenting contracts, acceptance certificates and payment documents confirming the validity of transactions with a counterparty.
The court established that declaring transactions fictitious cannot be based solely on the internal conclusions of the tax authority. Such findings must be confirmed by a court verdict or a pre-trial investigation authority ruling that has entered into legal force. Since no such documents were found in the case materials, the court deemed the additional assessments unsubstantiated.
Consequently, the enterprise's claim was upheld, the tax authority's notice was declared unlawful, and the tax assessments totalling 36.6 million tenge were cancelled. The company also had the state duty it had paid, amounting to 438 thousand tenge, reimbursed.
It will be recalled that at the beginning of December 2024, the State Revenue Committee sent notices to hundreds of farms and leasing companies requiring them to rectify violations in tax reporting amounting to more than 32 billion tenge.
The farmers tried to submit explanations to the regional state revenue offices stating that there were no violations as indicated in the notices. However, the departments refused to accept their submissions, citing instructions from management. Meanwhile, the tax officials demanded immediate payment, threatening to block bank accounts and suspend operations.
In turn, Majilis deputy Aidarbek Khojanazarov appealed to Prime Minister Olzhas Bektenov with a request to establish a working group to resolve the situation and warned of the risk of mass litigation and the failure of the sowing campaign.