{"id":1610,"date":"2023-01-01T10:08:00","date_gmt":"2023-01-01T04:08:00","guid":{"rendered":"https:\/\/salyk.net\/?p=1610"},"modified":"2025-09-24T19:05:46","modified_gmt":"2025-09-24T14:05:46","slug":"vpervye-v-kazahstanskoj-sudebnoj-praktike-dobilis-priznaniya-nezakonnoj-perekvalifikatsii-dohodov-ot-uslug-po-tehnicheskomu-soprovozhdeniyu-programmnogo-obespecheniya-v-royalti","status":"publish","type":"post","link":"https:\/\/salyk.net\/eng\/vpervye-v-kazahstanskoj-sudebnoj-praktike-dobilis-priznaniya-nezakonnoj-perekvalifikatsii-dohodov-ot-uslug-po-tehnicheskomu-soprovozhdeniyu-programmnogo-obespecheniya-v-royalti\/","title":{"rendered":"For the first time in Kazakhstani judicial practice, we achieved recognition of the unlawful reclassification of income from software technical support services as royalties"},"content":{"rendered":"<p>Following a thematic tax audit initiated by a Russian non-resident's application for income tax refund, the tax authority assessed a transport company with corporate income tax of 12.9 million tenge and penalties of 2.9 million tenge. The basis for the assessments was the reclassification of income under IT services contracts as royalties subject to taxation at a 10% rate according to the international convention on avoidance of double taxation.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"736\" src=\"https:\/\/salyk.net\/wp-content\/uploads\/2023\/01\/5.-Obzhalovanie-nachislenij-po-itogam-nalogovyh-proverok-1024x736.jpg\" alt=\"\" class=\"wp-image-1656\" srcset=\"https:\/\/salyk.net\/wp-content\/uploads\/2023\/01\/5.-Obzhalovanie-nachislenij-po-itogam-nalogovyh-proverok-1024x736.jpg 1024w, https:\/\/salyk.net\/wp-content\/uploads\/2023\/01\/5.-Obzhalovanie-nachislenij-po-itogam-nalogovyh-proverok-300x216.jpg 300w, https:\/\/salyk.net\/wp-content\/uploads\/2023\/01\/5.-Obzhalovanie-nachislenij-po-itogam-nalogovyh-proverok-768x552.jpg 768w, https:\/\/salyk.net\/wp-content\/uploads\/2023\/01\/5.-Obzhalovanie-nachislenij-po-itogam-nalogovyh-proverok-18x12.jpg 18w, https:\/\/salyk.net\/wp-content\/uploads\/2023\/01\/5.-Obzhalovanie-nachislenij-po-itogam-nalogovyh-proverok.jpg 1290w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>We achieved complete cancellation of tax assessments in the Supreme Court. The cassation court supported our position that the tax authority exceeded its powers when conducting the thematic audit. The department went beyond the framework of the non-resident's tax refund application and examined issues unrelated to the subject of the appeal without obtaining appropriate authorization from the authorized body.<\/p>\n\n\n\n<p>The key success factor was proving violations of procedural norms of tax legislation. We substantiated that thematic audits based on non-residents' applications should be conducted exclusively within the framework of amounts claimed for refund and cannot be extended to other contracts and periods without a special decision from the Committee of State Revenues. The tax authority's exceeding of powers led to the recognition of the entire audit as invalid.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u041f\u043e \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430\u043c \u0442\u0435\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438, \u0438\u043d\u0438\u0446\u0438\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435\u043c \u0440\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u043e\u0433\u043e \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430 \u043e \u0432\u043e\u0437\u0432\u0440\u0430\u0442\u0435 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430, \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043e\u0440\u0433\u0430\u043d \u043d\u0430\u0447\u0438\u0441\u043b\u0438\u043b \u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u043d\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u0439 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0432 \u0440\u0430\u0437\u043c\u0435\u0440\u0435 12,9 \u043c\u043b\u043d \u0442\u0435\u043d\u0433\u0435 \u0438 \u043f\u0435\u043d\u0438 2,9 \u043c\u043b\u043d \u0442\u0435\u043d\u0433\u0435. \u041e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0435\u043c \u0434\u043b\u044f \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0439 \u043f\u043e\u0441\u043b\u0443\u0436\u0438\u043b\u0430 \u043f\u0435\u0440\u0435\u043a\u0432\u0430\u043b\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u044f \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u043f\u043e \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430\u043c \u043d\u0430 \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u0435 IT-\u0443\u0441\u043b\u0443\u0433 \u0432 \u0440\u043e\u044f\u043b\u0442\u0438, \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0449\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044e \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 10% \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0439 \u043a\u043e\u043d\u0432\u0435\u043d\u0446\u0438\u0438 \u043e\u0431 \u0438\u0437\u0431\u0435\u0436\u0430\u043d\u0438\u0438 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[],"class_list":["post-1610","post","type-post","status-publish","format-standard","hentry","category-kejsy"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ 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