The Supreme Court held a "round table" on: "Recognition of invalid registration (re-registration) of a legal entity, its consequences"

The Supreme Court held a "round table" on: "Recognition of invalid registration (re-registration) of a legal entity, its consequences."

The judges of the Supreme and local courts, representatives of the General Prosecutor's Office, the Ministries of Justice and National Economy, the State Revenue Committee, representatives of the NGO Atameken took part in the round table.

The purpose of the round table is to identify problem issues arising in law enforcement practice that require clarification in the legal regulation of the Supreme Court, as well as discussion of issues on amending a number of legislative acts.

Opening the event, the chairman of the Judicial division for Civil Cases Elis Abdykadyrov noted that in the message of the President to the people of Kazakhstan the key task is to bring the fiscal policy to new economic realities. "The tax policy should be aimed at stimulating the exit of business from the" shadow "and expanding the tax base in the non-primary sector," he said. It was noted the need to improve tax administration mechanisms in terms of levying value-added tax, as well as making the Tax Code clear and understandable.

The Supreme Court carried out a generalization of the judicial practice of considering civil cases on legal claims for recognizing the state registration of legal entities as invalid, on applications for challenging notifications of tax authorities, which formed the position of the Supreme Court in applying the provisions of the Tax and Civil Codes.

In the current year, it is planned to introduce amendments and additions to the legal regulation n of the Supreme Court "On Judicial Practice of Applying Tax Legislation".

Upon completion of the work of the round table, appropriate recommendations were developed.