Review of the judicial practice of the Supreme Court
I. Ruling of the judicial panel for administrative cases of the Supreme Court No. 6001-24-00-6ap/664 dated January 8, 2024.
Appeal against the actions of the Ministry of Finance of the Republic of Kazakhstan regarding inclusion in the tax audit schedule.
Based on Order No. 480 of the Ministry of Finance of the Republic of Kazakhstan dated May 6, 2022, the claimant was included in the schedule for comprehensive tax audits for the second half of 2022. Disagreeing with this inclusion, the claimant filed a lawsuit seeking to declare the Order of the Ministry of Finance of the Republic of Kazakhstan unlawful in the part concerning their inclusion.
Conclusions of the cassation instance:
- The State Revenue Committee failed to confirm the correctness of the risk assessment criteria calculations that classified the claimant as high risk.
- The appellate court established that the State Revenue Committee incorrectly determined the tax period when calculating the risk assessment criteria.
- Representatives of the Ministry of Finance of the Republic of Kazakhstan and the State Revenue Committee were unable to substantiate the accuracy of the risk assessment calculations and the classification of the claimant as high risk during the court hearing.
The case was reviewed twice. Initially, the first-instance court dismissed the claim. The appellate panel upheld this decision. However, the Supreme Court of the Republic of Kazakhstan, reviewing the case in cassation, remanded it for reconsideration by the appellate instance with a different judicial panel.
Upon reconsideration, the appellate panel overturned the first-instance court's decision and issued a new ruling in favor of the claimant. The cassation court upheld the conclusions of the appellate instance and dismissed the State Revenue Committee’s cassation appeal.