In the framework of the practice of application of tax legislation and legislation other mandatory payments to the budget and for its uniform purpose the application of the Supreme court of the Republic of Kazakhstan on 22 December 2022 adopted a normative order «on some issues of application tax legislation courts» Normative regulation entered into force since January 16, 2023.

     This resolution regulates various aspects of tax legislation in various areas of it’s application.

     The normative regulation is included in the current law and is general-binding.

     Due to the adoption of the resolution earlier adopted normative the resolution of the Supreme Court of the Republic of Kazakhstan dated 29 June 2017 №4 «on judicial practice of applying tax legislation» was recognized as lost.   

Press Service

State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan