In Shymkent, four employees of the state revenue bodies have been held administratively liable for violating investors' rights — instead of the required one working day, the revocation of an administrative act took four months, reports infohub.kz.
According to the agency's official website, the Shymkent prosecutor's office, together with the Committee for the Protection of Investors' Rights, uncovered cases of unlawful interference by state revenue employees in investors' activities.
During the prosecutorial oversight, it was established that the state revenue bodies issued an administrative act suspending expenditure operations against an investor (a limited liability partnership).
The company subsequently submitted additional tax reporting on corporate income tax and complied with the notification's requirements. Thus, the grounds for suspending expenditure operations were eliminated.
Under paragraph 7 of Article 86 of the Tax Code, in such a case the tax authority that issued the administrative act is obliged to revoke it no later than one working day from the date the grounds for suspending the operations were eliminated.
"However, the Shymkent Department of State Revenue, instead of restoring expenditure operations on the investor's accounts within one working day, revoked the administrative act only after 4 months," the Shymkent prosecutor's office said.
On this fact, the guilty official was held administratively liable under Article 173 of the Code of the Republic of Kazakhstan on Administrative Offenses. A fine of 216,250 tenge was imposed.
In addition, three more employees of the state revenue bodies who failed to timely lift restrictions imposed on investors' bank accounts were held administratively liable.