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"The case of pseudo-entrepreneurs"

- Akmola Region
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The issue of pseudo-entrepreneurs was raised again during the meeting of the Council for the protection of the rights of entrepreneurs

In particular, the director of LLP "Kolos 2014" M. Mutaliev addressed for assistance to protect the violated rights, namely, to preserve the object of entrepreneurial activity. The State Revenue Department has sent to his address a notification to exclude (in the calculation of corporate income tax) the amount of expenses incurred for transactions entered into with persons, whose registration is declared as invalid. And there are about twelve complaints of this character to the regional Chamber.

According to M. Mutaliev, the state agency threatens to the arrest the accounts of subsidiaries that can lead to a breakdown of all contracts and undermine the business reputation of the enterprise.

In turn, the deputy head of the Revenue Department Bauyrzhan Shaikenov considers his actions are just, arguing that the above notifications are sent as a result of off-site control and on the basis of the existing court decisions.

Meanwhile, according to Deputy Director of RCE on Legal Affairs Valentina Gerashchenko, it is not too difficult to recognize a company as a pseudo-entrepreneur, but the consequences are very serious for the counterparties. "The company, which was recognized as a counterparty of a pseudo-entrepreneur suffers from heavy losses - the payment of taxes, fines, etc. But most importantly, the fact of the actual transaction was recorded. Relatively speaking, the goods delivered, shipped from the warehouse", - says Valentina Gerashchenko.

According to her, in the past the State Revenue Department sent to entrepreneurs only notices, and it was up to entrepreneurs whether to perform them or not. However, now the official delivery of notifications is in place that contains the judiciary decision.

"State revenue bodies believe that it is enough of the court decision for invalidation and removal from the register of VAT payers from the date of registration. In this case, the counterparties of the enterprise lose the right to offset VAT. However, the normative ruling of the Supreme Court dated by February 27, 2013 "On judicial practice of tax law" states that the Tax Code does not provide the prohibition on the deduction of expenses for such transactions. On the basis that there is a court decision to invalidate the registration of an individual entrepreneur or a legal entity "- appeals to the norms of the law, deputy director of RCE.

This problem, by the way, is widely discussed, the Council members took the matter under control. They believe that these precedents should be resolved in the pretrial order.

By the way, this question is taken under control by the Chairman of the Presidium of the NCE RK "Atameken" Timur Kulibayev. During a recent meeting with Akmola entrepreneurs, the head of "Atameken" stressed that the issue of creation of pre-trial dispute resolution mechanisms under state agencies, including tax issues, are considered now in the Government.


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