Tax Controversy and Dispute Resolution


Forensic Services

Our services

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.

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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.

Our experience

  • We provided valuable assistance to two large oil companies in reducing CIT and EPT assessments from TP tax inspections. Assessments appealed successfully were over USD 40 mln.
  • We assisted a large MNC large appeal the tax authorities' decision on application of DTA provisions.  Assessments appealed successfully were over USD 12 mln withholding tax and penalties.
  • We assisted the branch of a multinational group appeal regarding the allocation of head office general and administrative expenses. Assessments appealed successfully were over USD 13 mln.
  • We assisted the Kazakh subsidiary of an international bank to successfully appeal in respect of deductible VAT, disallowed for offset, totaling USD 2.5 mln in assessed taxes and penalties.
  • We helped a large trading company, which exports agricultural products to implement a VAT refund of USD $ 171,000.
  • We drafted the successful appeal and supporting arguments for the branch of a foreign company performing international freight forwarding services. Amounts appealed were USD 1.4 mln. 
  • We provided assistance to international freight Forwarder Company in CIT appeal. Amounts appealed were USD 1 mln. 
  • We helped a client to successfully appeal administrative fine of USD 300.000 within an administrative case related to CIT.
  • We helped a large mining company confirm the fact of export of goods and to implement a VAT refund of USD $ 2 million.
  • We helped to develop (clarifying) amendments to the tax legislation regarding application of RC-VAT to non-residents' income given a presence of a branch in Kazakhstan; also PwC helped to develop the formula for calculation of production cost of accompanying natural gas extracted from oil for CIT purposes.

Our team

Dana Tokmurzina

Partner, Tax Dispute Resolution & Regulatory Practice 

Experience: more than 16 years, including 8 years of experience in Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, 1 year in the Supreme Court of the Republic of Kazakhstan, 6 years in consulting on tax dispute resolutions

Expertise:
Assistance with:

  • Tax inspections, including transfer pricing
  • Legislative amendments in Tax Code on taxation issues
  • Appeal on decisions to State Revenue Committee and courts
  • Withholding Tax and VAT refund
  • Negotiations with state authorities
  • Administrative and criminal proceedings.
Nursultan Nurbayev

Senior Manager

Experience: 11 years in tax consulting (Kazakhstan, Russia, Germany).

Expertise:
Assistance with:

  • Tax inspections on transfer pricing of subsoil users
  • Appeal in Committee under the Ministry of Finance of the Republic of Kazakhstan and courts
  • Legislative amendments in Tax Code
  • Tax methodology development
  • Preliminary negotiations with State Revenue Committee on transfer pricing issues

Practice focus on:
Taxation of subsoil users and transfer pricing.

Chingiskhan Nurmanov

Manager

Experience: 5 years in tax consulting (mostly in tax dispute resolution).

Expertise:
Assistance with:

  • Tax inspections
  • Appeal in State Revenue Committee and courts
  • Disputes on environment issues
  • Negotiations with state authorities
  • VAT Refund

Practice focus on:
Taxation of subsoil users and oilfield companies.

Shynar Zhanbekova

Senior consultant

Experience: 10 years, including 7 years in tax authorities (audit of legal entities).

Expertise:
Assistance with:

  • Appeal in State Revenue Committee
  • Tax inspections
  • Legislative amendments in Tax Code on taxation issues
  • Negotiations with state authorities

Practice focus on:
Taxation of subsoil users.

Bolat Begimbekov

Senior Consultant

Experience: 16 years, including 4 years in tax authorities and 6 years in consulting companies.

Expertise:
Assistance with:

  • Appeal in State Revenue Committee and courts
  • Tax inspections
  • Preparation and legislative amendments in Tax Code on taxation issues
  • Negotiations with state authorities.

Practice focus on:
Taxation of subsoil users.

Ziyash Azimova

Senior Associate

Experience: 5 years in tax consulting

Expertise:
Assistance with:

  • Tax inspections;
  • Tax inspections on transfer pricing of subsoil users;
  • Appeal on decisions to State Revenue Committee, Appeal Board and courts.

Practice focus on:
Taxation of subsoil users

Yerlan Kuspanov

Senior consultant

Experience: 7 years in tax consulting

Expertise:
Assistance with:

  • Tax inspections;
  • Appeal in State Revenue Committee and courts;
  • Disputes on environment issues;
  • Negotiations with state authorities

Practice focus on: Taxation of subsoil users and oilfield companies.

Bibinur Zhazykbekova

Senior consultant

Experience: 4 years in tax consulting

Expertise:
Assistance with:

  • Tax inspections;
  •  Appeal on decisions to State Revenue Committee, Appeal Board and courts;
  • VAT refund.

Practice focus on:
Taxation of subsoil users and oilfield companies.

Insights
 

Mitigating the risk of criminal liability

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Are you ready for a
tax audit?

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Tax Dispute Resolution
Practice

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Preliminary tax audit report: terms and the order

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Вебинары
 


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Contact us

Michael Ahern

Michael Ahern

Partner, Tax & Legal Services, PwC Kazakhstan

Тел: +7 727 330 3200

Dana Tokmurzina

Dana Tokmurzina

Partner, Leader of Tax Dispute Resolution & Regulatory in Eurasia, PwC Kazakhstan

Тел: +7 (7172) 55 0707

Nursultan Nurbayev

Nursultan Nurbayev

Senior Manager, Transfer Pricing, PwC Kazakhstan

Тел: +7 717 255 0707

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