18 февраля 2026 года на площадке BEPS Academy...

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Can mediation resolve tax disputes in Kazakhstan? This analysis examines the legal framework, admissibility conditions, and practical applications of mediation agreements between taxpayers and tax authorities. Through nine detailed case studies from Kazakhstani courts, discover how administrative discretion enables flexible dispute resolution, from revoking audit notices to adjusting tax liabilities and establishing procedural timelines.

This article analyses the general procedure for the refund of value added tax ("VAT") in accordance with the Code of the Republic of Kazakhstan dated 25 December 2017 No. 120-VI...

The KazBar Tax Committee presents its third issue of the Tax Review journal, featuring expert contributions on tax administration, judicial practice, international taxation, and the new Tax Code.

Кейс, описанный в этой заметке, имеет важное значение для компаний, сталкивающихся

С 2024 года в Казахстане активизировался вид налогового...

Команда KP Disputes успешно защитила интересы компании - участника МФЦА, которая на протяжен

17 декабря 2025 года принят Закон № 241-VIII, вносящий изменения в Административный процедурно-пр&

По наблюдениям автора с момента введения в Казахстане административной юстиции к

В административном судопроизводстве налоговый спор может быть урегулирован, в частности, путем заключения соглашения о медиации.

29 ноября 2024 года принято первое Нормативное постановление Верховного Суда по примен

В последние месяцы на практике таможенные органы всё чаще пытаются учитывать сумм

В настоящей статье анализируется общеустановленный порядок возврата налога на доб

Explore the practical implications of Kazakhstan's Supreme Court Normative Resolution on administrative acts, including challenges in distinguishing administrative acts from actions, the contestability of tax inspection orders, and the evolving role of courts in managing administrative proceedings. This analysis examines key judicial precedents and unresolved procedural questions.

The Supreme Court of Kazakhstan has issued Normative Resolution No. 2 providing crucial guidance on administrative procedural matters under the Administrative Procedure and Process Code.

Kazakhstan's Supreme Court has issued new normative resolution clarifying critical procedural requirements for administrative litigation, including pre-trial dispute resolution procedures, statute of limitations calculations, and jurisdiction determination criteria. These guidelines address longstanding ambiguities that previously led to inconsistent case returns and procedural barriers, particularly affecting tax disputes and challenges to administrative acts.

Kazakhstan's Supreme Court has issued new normative guidance clarifying critical aspects of administrative jurisdiction and the definition of administrative acts in tax disputes.

This comprehensive legal analysis examines Kazakhstan's Supreme Court Normative Resolution No. 2, which systematically clarifies procedural requirements for administrative litigation. The resolution addresses critical issues including lawsuit admissibility criteria, pre-trial dispute resolution procedures, jurisdictional determinations, and the boundaries of judicial review when assessing the legality of administrative acts and discretionary governmental decisions.