What is it
Tax assessments, penalties and interest are not a final verdict. Kazakh law gives taxpayers several effective defence mechanisms: a complaint to the higher authority, a complaint to the competent authority, an administrative court claim and an appeal. We support clients at every one of these stages.
What we do
- Analysis of the tax audit report, identification of substantive and procedural breaches
- Drafting objections to the audit report
- Preparing complaints to the higher tax authority and the competent authority
- Representation in pre-trial proceedings
- Preparing and filing an administrative claim in court
- Participation in court hearings at first instance, appeal and cassation
- Support during enforcement of the decision
How we work
Analysis
We review the report and the entire audit file. We identify breaches — substantive and procedural. We assess prospects and outline a strategy.
Strategy
We choose the best route — pre-trial, court, or in parallel. We prepare the legal position and the evidence base.
Appeal
We file the complaints and represent the client at hearings. We monitor compliance with deadlines and procedural rights.
Result
We secure full or partial reversal of assessments, return of amounts wrongly collected.
Result for the client
Full or partial reversal of tax assessments, penalties and interest. Where applicable — recovery of overpaid taxes from the budget with compensation.