NORMATIVE RESOLUTION OF THE SUPREME COURT OF THE REPUBLIC OF KAZAKHSTAN

of February 27, 2013 No. 1

About court practice of application of the tax legislation

Due to the need of explanation of separate regulations of the tax legislation plenary session of the Supreme Court of the Republic of Kazakhstan

decides:

1. According to Item 1 of article 2 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget (Tax code)" (further - the Tax code) the tax legislation is based on the Constitution of the Republic of Kazakhstan, consists of the Tax code, and also regulatory legal acts which acceptance is provided by this Code. The normative orders of the Government of the Republic of Kazakhstan, normative legal orders of the head of authorized body in system of bodies of Tax Service, normative legal orders of the Minister of Foreign Affairs of the Republic of Kazakhstan on establishment of the specific sizes of rates of the consular fees (Item 2 of article 552 of the Tax Code) and normative legal decisions of local representative bodies of areas, cities of republican value and the capital on establishment of rates of separate taxes and other obligatory payments in the budget belong to such regulatory legal acts.

According to article 9 of the Tax Code the regulatory legal acts regulating the tax matters are subject to obligatory publication in official publications.

"About regulatory legal acts" follows from Item 1 of article 38 of the Law of the Republic of Kazakhstan that the necessary commencement provision of the normative legal orders of authorized body stated above, the Minister of Foreign Affairs of the Republic of Kazakhstan and normative legal decisions of the local representative bodies concerning the rights and obligations of citizens their state registration in judicial authorities is.

Courts by consideration of tax disputes have no right to apply the regulatory legal acts which are not corresponding to these conditions.

According to the subitem 5) of Item 1 of article 20 of the Tax Code bodies of Tax Service shall perform explanations within the competence and give comments on origin, execution and the termination of the tax liability. Such explanations and comments, including authorized body, do not belong to regulatory legal acts. They are subject to assessment by court taking into account their compliance to regulations of the tax legislation.

2. In case of application of regulations of the legislation for the purpose of the taxation it is necessary to proceed from stipulated in Item 4 articles 2 of the Tax Code of priority of its regulations.

If the international treaty ratified by the Republic of Kazakhstan establishes other rules, than those which contain in the Tax code are applied rules of the specified agreement (Item 5 of article 2 of the Tax Code). According to Item 3 of article 4 of the Constitution of the Republic of Kazakhstan such agreements are applied directly, except cases when follows from the agreement that its application requires the publication of the law.

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