Review of the judicial practice of the Supreme Court of the Republic of Kazakhstan on determining jurisdiction in appeals against electronic documents
The Company received a notification from the tax authority regarding the rectification of violations of tax legislation. The notification was sent via the "E-Salyk Business" program and was received by the Company through the e-inis-client software.
According to Article 106 of the Administrative Procedure and Procedural Code, an administrative act issued in the form of an electronic document is considered under the jurisdiction of the claimant's place of residence (location).
At the same time, the provisions of the Law "On Electronic Documents and Electronic Digital Signatures" distinguish between the concepts of an electronic document copy and an electronic document. Specifically, an electronic document copy is a fully identical version of a paper-based document in electronic form, whereas an electronic document requires mandatory certification via an electronic digital signature (EDS).
Based on this, the Company filed an appeal against the notification in the court at its location.
