Although we are striving to mitigate future risks of tax disputes at the stage of tax advisory and compliance, Kazakh revenue authorities always try to make sure that the entity is fully compliant with the vague tax legislation of Kazakhstan.
A business is continuously monitored by the revenue authorities against timely and fully submission of tax declarations and payment of due taxes, special type of inspection is stipulated by the Kazakh tax code in cases where a taxpayer is also registered as a VAT payer.
Tax audit takes place when, among other situations, a non-resident taxpayer has completed its project in Kazakhstan (mostly when business is conducted through a branch or other type of permanent establishment in Kazakhstan) and decides to close its local business.
Based on our tax lawyers’ experience we may state that in Kazakhstan it is always possible to argue with the claims of the tax authorities at the any levels. Nevertheless, it is always possible to initiate judicial settlement of a tax dispute.
A partner of our team has more than twenty years of experience in dispute resolution, arbitration and litigation between commercial entities. Not only he has represented the clients in Kazakhstan, but also at the courts of the UK and the USA. Our litigation team represents the interests of our clients in commercial courts and the High Court of Kazakhstan.