Tax Controversy and Dispute Resolution

• organization and participation in meetings with tax inspectors, as well as higher management of tax authorities;
• assistance in the preparation of information on the requirements of inspectors, analysis of the legality of requests within the framework of applicable tax legislation, as well as monitoring the timing of responses;
• forecasting of possible tax risks based on the requests of inspectors, as well as from oral negotiations with tax inspectors, including on the basis of indirect signs;
• development of counterarguments to the preliminary position of tax inspectors, defending them before the inspectors;

More detailed:

• Analysis of the preliminary tax audit report to identify possible errors, inaccuracies or illegal additional charges and preparation of a written objection
• Analysis of the tax audit report on the legality of the final additional charges and discussion with the company's management of the likelihood of their successful appeal to the authorized state body or judicial authorities
• Development of a strategy for appealing the actions of tax authorities and the results of a tax audit
• Preparation of a draft complaint to the Appeal Commission of the Ministry of Finance of the Republic of Kazakhstan and further support of the complaint
• Preparation of a statement of claim to the courts of the Republic of Kazakhstan and participation in court sessions as a representative of companies.

More detailed:

• Consultations, legal analysis of the situation, clarification of legislation and judicial practice;
• Determination of the client's position and defense strategy with the development of the most optimal position on the case;
• Collection and analysis of evidence (lawyer's request, petitions, questioning of witnesses, examination, etc.);
• Protection and appeal of illegal actions of the pre-trial investigation body to the supervisory authority or court;
• Protection at the stage of pre-trial investigation of a criminal case;
• Communications with government agencies;
• Filing a petition for the suspension of administrative proceedings during the appeal of additional tax charges.

More detailed:

VAT refund:

• preparation and support of a thematic VAT audit, including identification and development of arguments in support of the taxpayer;
• appeal of the results of the audit to the authorized body and courts of the Republic of Kazakhstan, including participation in meetings with representatives of tax authorities.
• Return of the CPN from the income of a non-resident withheld at the source of payments:
• analysis of the company's package of documents and the provisions of the relevant convention on the avoidance of double taxation for the possibility of tax refund from the budget;
• collection of necessary documents, preparation and submission of an application for a tax refund at the source of payment from the budget of the Republic of Kazakhstan;
• assistance in appealing a decision on tax refund to a higher tax authority or to a court.

More detailed:

• Analysis of the situation / circumstances / causes of the subject of the dispute with the tax authorities on the basis of the submitted documents, in particular, the grounds for additional taxes based on the results of the audit, the status of double tax residency, issues of desk control, etc.
• Study of the legislative framework, international treaties, current practice for the possibility of initiating a procedure of mutual agreement on a specific case
• Preparation of a package of documents, applications, explanations for submission to the relevant tax authority that has the right to initiate the procedure
• Support of correspondence, organization of meetings with tax authorities, including foreign ones, regarding the current status of the procedure

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• study of international practice on certain taxation issues and development of recommendations for their introduction into legislation;
• presentation of topical issues for discussion within the relevant Working Groups on Improving Taxation and other possible associations and organizations;
• assistance in the preparation of a preliminary draft of amendments to the Tax Code;
• further monitoring of the status of the proposed changes and improvement of the proposed changes taking into account the proposals of government agencies and other interested parties.