In recent years, we can observe a trend that many unscrupulous taxpayers to conceal their committed tax offenses, as well as to avoid tax audits with undesirable consequences, create "artificial" bankruptcy of own enterprise, nda.kz. reports.
In order to prevent such a possibility, the Tax Department of Almaty conducted comprehensive tax audits of all taxpayers, recognized by the court as bankrupt.
Since the beginning of the current year in respect of "bankrupt" enterprises 112 tax audits have been planned. To date, 38 tax audits have been completed.
According to the results of tax audits and the activities carried out by the financial police against six taxpayers with signs of deliberate and false bankruptcy criminal cases were opened.
For other taxpayers one is continuing analysis of the information, materials for transfer to law enforcement agencies.
Currently the Tax Department of Almaty considers materials of bankruptcy proceedings against 336 taxpayers - bankrupts.
Here is one example from practice. MBK Distribution LLP was declared by court as bankrupt due to non-payment of tax arrears amounting to 23 million tenge.
In the course of the tax audit one revealed numerous facts of mutual settlements with dubious suppliers (pseudo enterprises) documents on payment in cash allegedly for services received from Pri Last LLP totaling 240 million tenge were withdrawn.
Examination results revealed that the signature on the primary documents do not belong to the Director of Pri Last LLP and according to the protocol of interrogation it was revealed that he did not receive any cash from MBK Distribution LLP.
Department of Financial Police of Almaty opened a criminal case against the director of MBK Distribution LLP.
Systematic work to detect and prevent these schemes of concealment and tax evasion will continue by the specially created by group of law enforcement and fiscal authorities of Almaty.
Name of “MinTax” used in this proposal, depending on the context, can refer to MinTax LLP or MinTax Audit LLP and to its structural subdivisions as well. MinTax LLP and MinTax Audit LLP are included into MinTax Group acting on the basis of the Partnership Agreement, and are considered to be separate and independent legal entities founded under the Republic of Kazakhstan legislation, and they are responsible for all rights and obligations only on their behalf. The Companies which are included in MinTax Group are not responsible for any actions or omissions of each other
CONFIDENTIALITY | LEGAL ASPECTS