Tax Disputes
Tax Disputes
The
imperfection of the current tax legislation, including the legislation
for the past years, generates many tax disputes between taxpayers and
tax authorities. The specialists of GRATA are not only fully versed in
the rules of tax law, but are also professional in the rules of court
procedure.
The tax team of GRATA has solid experience in all aspects of
tax practice:
- contesting the results of a tax audit - notification on assessed taxes, fees and fines;
- contesting the administrative acts of tax authorities - decisions on imposing administrative charges;
- contesting other illegal actions and omissions of the tax authorities.
Services
on contesting include the collection of evidence for a case, preparing
the drafts of appeal and claim, representing the interests of a
taxpayer in superior tax authorities, courts and other state bodies.
At
the same time, we render services on assistance during tax audit and
represent the interests of our clients during inspections performed by
state security bodies and the prosecutor’s office related to breaches
of tax law.
Recent Experience:
- successful representation of a Company(subsoil user) in court in an appeal
against the refusal by the tax authorities to confirm the return of VAT (totaling of 1.9 billion tenge) from the budget;
- representation in court of a major Oil and Gas Company appealing a
notification of tax inspection results and charge of 248 million tenge in
additional production share. As a result the notification was annulled and the
claim was satisfied by the court in full measure;
- successfully
appealing against the illegal requirements of tax authorities on registration
of different Oil and Gas companies;
- representing the interests of a major Uranium mining company in an
appeal against an inspection certificate of the Custom Control Department on an
additional charge (95 million tenge) of custom payments, custom duties and VAT
on imports. As a result this additional charge
was annulled in full measure;
- successfully representing and protecting the interests
of one of the major subsurface users in Kazakhstan in a tax dispute with the
Tax Committee of the Ministry of Finance of the Republic of Kazakhstan. A
charge of 105 million US dollars in additional tax amount, penalty and fine,
was annulled in full measure);
- supporting
and participating in the tax inspection of issues surrounding the calculation of the internal rate of
return for making up of excess profits tax (2007-2010), positively resolving
disputes regarding annual aggregate income (AAI) for the purpose of excess
profit tax (EPT) (account of currency difference and others), and resolving
questions about the deductibility of a contract purchase price or participation
interest of new investors etc.;
- successfull representation of the interests of major subsurface users in Kazakhstan
during an appeal against the tax inspection results on transfer pricing
(2003-2010);
- successfull
representation of the interests of an Ore Mining Company in an appeal against tax
inspection results in court regarding
the accuracy of calculations and the refunding a commercial discovery bonus in
2010 (stock gain due to additional exploration);
- successful
representation of the interests of major subsurface
users in Kazakhstan during an appeal against tax inspection results on VAT
recovery (2006-2010);
- successful
representation of clients in tax disputes relating to the taxation of parties under an agreement about
hedging, deductibility of expenses (for the purposes of CIT and EPT) on
payments for administrative services of a head of a company, amortization on
inactive cased hole and a royalty for wellhead gas etc.
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