Data Protection & Privacy Kazakhstan
Kazakhstan protects personal information in the context of a fundamental constitutional right to the inviolability of private life. The Constitution of the Republic of Kazakhstan (article 18) protects the right to inviolability of private life, personal and family secrets, honour and dignity of a person, the secret of deposits and savings, the secret of correspondence, telephone conversations, postal, telegraphic and other messages.
Tax control and appealing its results in Mongolia
The Tax Administration shall conduct tax audits in accordance with both general and special guidelines. These audits will be assigned and carried out in a comprehensive or partial manner, ensuring compliance with international standards and legislation as specified in Article 41.2 of the General Law on Taxation.
Tax control and appealing its results in Moldova
The need to know the types and/or forms of tax control is important for legal entities. It is very important for the party under verification to know its rights and obligations as a taxpayer in the event of a tax audit. Failure to comply with them can result either in the violation of rights, or in the application of coercive measures by the control authorities (by applying fines, stopping operations on company’s bank accounts, etc.). On the other hand, the taxpayer’s very good knowledge of his rights can help to avoid abuse by the authorities.
Tax control and appealing its results in Georgia
Tax control can be performed only by tax authorities. Tax control procedures shall not reasonably disturb the ordinary course of business of a taxpayer and shall not suspend its activity. The types of tax control are current control and tax audit. Re-audit of an already audited matter is prohibited without a judge’s order except matters for which a person files an adjusted tax return for an already audited period.
Tax control and appealing its results in Turkey
In Türkiye, tax authorities regularly conduct audits over Companies, whether upon a complaint or a reasonable suspicion arising from the financial statements and/or activities of a company.
Tax control and appealing procedure in Uzbekistan
Tax legislation of the Republic of Uzbekistan envisages 2 (two) types of tax control, which include tax inspection and tax monitoring. The former will be subject to further discussion in the following paragraphs.