On advocacy areas of practice

Areas of law practice

Our areas of practice are tax issues (disputes due to the assessment and payment of taxes and other obligatory payments into the budget). Long experience admits provision of high level services in this area, considering all the peculiarities of legislation and applicable enforcement practice.

Legal disputes in the tax legislation are mainly caused by the following:

• massiveness and complexity of Kazakhstani tax legislation system;
• big number of gaps in the legislation and double – edge norms;
• different interpretation of certain provisions in legislation by tax inspectors and taxpayers.

In practice, if a taxpayer protects own interests without a third party assistance, this will often lead to numerous mistakes and incorrect actions and, as a result, entails a negative result. Very often after independent dealing with all the agencies the taxpayer meets with a refusal and applies to specialists for assistance.

It is caused by the lack of sufficient experience of taxpayers and knowledge on application of a mechanism of defense of their rights and interests in issues concerning taxation.

Therefore, the competent legal assistance of consultants in preparation of an appeal against notifications issued by the tax authorities, including acts or omissions, as well as assistance in preparation of statements of claims and advisory in court proceedings assumes significant importance in tax disputes.

Based on our experience, assistance of an attorney – at-law and consultants enables to form a position of the taxpayer in system and in full when protecting his rights in tax authorities and in courts, and prepare sufficient evidences and facts in his favour.

Why attorney – at-law assistance?

The question now arises of why we recommend namely assistance of the attorney- at-law in tax disputes.

It is caused by that the attorney – at-law has the right:

• to participate as a defence attorney of a representative of a trustor in criminal and administrative law proceedings;
• to represent interests of the trustor in law enforcement agencies;
• to perform professional defense in criminal matters;
• to request and obtain necessary information from all the government and nongovernment bodies required for carrying out law practice;

• to get acquainted with materials related to a person applied for assistance, including service documents, investigative and law cases, record data contained therein in compliance with legislative acts;
• to exercise a right of free entrance to administrative buildings of courts, public prosecutions departments, maintaining criminal proceedings, as applicable, upon presentation of Lawyer ID Card by them;
• a right of access to confinement facility;
• other rights provided for by the legislation of the Republic of Kazakhstan.

A Government body or an official cannot refuse recognition of the right of the attorney – at-law to represent interests of a person applied for legal assistance.

Besides, according to law practice legislation, the attorney-at law shall be provided with some guaranties, including:

• interference in law practice or its precluding is forbidden;
• identification of the attorney-at law with a person to which legal assistance is provided is forbidden.;
• to question the attorney-at law as a witness of circumstance he becomes aware in connection with performance his professional duties is forbidden;
• to request the attorney-at law to provide any information connected with the legal assistance to a certain person is forbidden, except for cases provided for by the legislation;
• the attorney’s paperwork, and other related materials and documents and property of the attorney, including means of mobile communication, audio system, computer hardware are not subject to inspection, examination, taking out, seizure and checking;
• an attorney cannot be refused from a meeting face to face with his with his client in confidential conditions, and the number of such meetings and length of time cannot be limited to;
• agency in charge of preliminary investigation and courts must immediately, from the moment of access of the attorney – at law to participation in a case, issue a written confirmation to the attorney – at law on such an excess for the whole period of his client imprisonment.
• agency in charge of preliminary investigation in cases provided for by the procedural law is obliged to notify an attorney-at law of necessity of his participation in investigatory actions and other procedural action within the time period as agreed with the attorney-at law;
• public officers and managers of nongovernmental organizations are obliged to furnish a written answer to an application by the attorney-at law within ten days connected with legal assistance provided by him in respect of the certain case;
• entities illegally interfered into activities of the attorney – at law hindering the execution of such activity are to be brought to responsibility under the laws.

Client-attorney privilege (confidentiality)

Client-attorney privilege is represented by information privacy protection device.

The client-attorney privilege includes a fact of application to the attorney – at law, content of verbal and written communication with the Client asking for support and with other persons, information about the nature and results of actions taken in faivour of the person applied to concerning legal assistance.

The attorney – at law has no right to disclose and use information received in connection with the legal assistance in his favour or in favour of third parties.

The attorney – at law disclosed information related to the client-attorney privilege, without consent of a person asked for the assistance shall answer under the Laws.

The client-attorney privilege guaranties are laid down in the anti-money laundering and anti-terrorist financing legislation of the Republic of Kazakhstan.

The basis of advocacy is defined as a competent legal assistance based on knowledge of laws and experience gained.