Preparation for a potential inspection by state authorities
- assessment of a risk that a company may be selected for an inspection;
- development of recommendations for the staff from perspective of psychological resistance and right behavior during the inspections;
- diagnostics of tax risks, tax review, development and improvement of tax accounting policy.
Support during an inspection
- analysis of the state authorities' requests and preparation of draft responses for their requests;
- analysis of documents provided by the company at the request of inspectors;
- analysis of a preliminary inspection act, development of arguments in support of the company's position, preparation of a draft appeal and its addendums
Appeal of an inspection results
- analysis of a preliminary inspection act, development of arguments in support of the company's position;
- preparation of a draft appeal and its addendums, filing an appeal to the relevant state authority and courts of RoK, representation of the company’s interests in state bodies (MF RoK) and court hearings.
Support on criminal and administrative responsibility issues
- support during pre-trial investigation within criminal investigation;
- assistance during preparation of the supporting documents, preparation of appeal to state bodies (i.e. Ministry of Finance of the Republic of Kazakhstan, Economic investigation service of the SRC, etc.);
- communication with government bodies;
- assistance with filling a request to cease administrative proceedings during an appeal of tax assessments to the competent authority or a court body;
- lawyers consultation on technical issues of sectoral legislation in the field of finance and taxation.
Tax refund
VAT refund:
- preparation and support during thematic VAT tax inspection;
- appeal of a tax inspection results in the authorized body and courts of RoK.
Refund of tax withheld at source from non-residents' income:
- review of a taxpayer's documents, provisions of a relevant DTT for a possibility of tax refund from the budget;
- collection of required documents preparation and filing of an application for refund from the state budget.
Mutual agreement procedure (MAP)
Assistance with mutual agreement procedure (MAP) between the tax authorities of Kazakhstan and other countries:
- analysis of an option of using MAPin case of dispute with the tax authorities on international taxation issues.
Assistance with introduction of amendments and additions to tax legislation
- analysis of international experience, preparation of justifications and support of the process of introduction of amendments and additions to the law, aimed at improvement of investment climate;
- assistance in reducing the risks associated with ambiguous interpretation of legislation.
