The Court restored the taxpayer rights

Specialized inter-district economic court of Pavlodar region considered a civil case at the request of the individual entrepreneur to the state authority of revenue on invalidating and abolishing the notification of the results of a tax audit.

In particular check accrued the individual income tax from income not taxed at the source of payment in 2010-2011 mutual settlement with the "inactive" LLP.

IE did not agree with this notice and sent a statement of its cancellation to the court, its disagreement with the assessed tax IE expresses that counterparties LLP declared inactive in 2013-2014, and taxes accrued in 2010-2011, i.e., mutual settlement between IP and LLC have been earlier than the recognition of counterparties "inactive".

The court agreed with the arguments of IE, as authorized body actions are contrary to subparagraph 3) of Article 115 of the Tax Code, which states that the deduction is not subject to losses from the taxpayer, the inaction in the manner specified in Article 579 of this Code, from the date of the order on the recognition its dormant.