Court proceedings may begin in Astana over a claim by KDL Olimp LLP against the State Revenue Committee (SRC) of the Ministry of Finance and the State Revenue Department (SRD) of the capital. The company demands that the fiscal authorities be ordered to refrain from conducting repeated tax audits.
According to the Telegram channel Kozachkov offside, the so-called injunctions claim on behalf of KDL Olimp LLP was filed by lawyer Alexander Kaplan. The basis for applying to the court was the repeated scheduling of tax audits against the company from 2023 onwards on the same issue — the payment of corporate income tax (CIT).
According to the plaintiff's side, since September 2023, the Astana SRD has repeatedly initiated audits in connection with the alleged underpayment of CIT for 2020–2022. Four audits were cancelled — including following the review of the company's objections and on the instructions of the prosecutor's office. Despite this, the tax authorities scheduled a fifth audit.
During the dispute, the fiscal authorities took the position that laboratory diagnostics activities do not constitute the provision of medical care and, therefore, are not eligible for the tax exemptions provided for in the Tax Code.
However, the Ministry of Health officially clarified that laboratory tests are part of medical care.
This conclusion was subsequently confirmed by the courts, including the Supreme Court, which reached the final conclusion that KDL Olimp provides medical care to the population and is entitled to the corresponding exemption from CIT.
Despite the court rulings that have entered into legal force, in the current year the tax authorities again made an attempt to conduct an audit on the same grounds. It was halted again, but was later rescheduled.
In connection with this, the company applied to the court demanding that the tax authorities be ordered to refrain from further audits on an issue that has already been considered and resolved.