ARTICLE
16 January 2025

Review Of The Judicial Practice Of The Supreme Court Of The Republic Of Kazakhstan On Determining Jurisdiction In Appeals Against Electronic Documents

GI
GRATA International

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The Company received a notification from the tax authority regarding the rectification of violations of tax legislation.
Kazakhstan Tax

The Company received a notification from the tax authority regarding the rectification of violations of tax legislation. The notification was sent via the "E-Salyk Business" program and was received by the Company through the e-inis-client software.

According to Article 106 of the Administrative Procedure and Procedural Code, an administrative act issued in the form of an electronic document is considered under the jurisdiction of the claimant's place of residence (location).

At the same time, the provisions of the Law "On Electronic Documents and Electronic Digital Signatures" distinguish between the concepts of an electronic document copy and an electronic document. Specifically, an electronic document copy is a fully identical version of a paper-based document in electronic form, whereas an electronic document requires mandatory certification via an electronic digital signature (EDS). Based on this, the Company filed an appeal against the notification in the court at its location.

The Judicial Board for Administrative Cases of the Supreme Court of the Republic of Kazakhstan reached the following conclusions:

  • The notification sent to the Company is an electronic version of a document, not an electronic document. The tax authority clarified that notifications are initially created in paper form, signed by an authorized official, and stamped by the organization. Electronic copies of such notifications are sent to taxpayers via the "E-Salyk Business" program and do not require certification with an EDS. The original (paper) versions of these notifications are stored in the tax authority's registry and can be provided to taxpayers upon request.
  • Consequently, the disputed notification is an electronic copy of a document rather than an electronic document. Therefore, the provisions of Article 106 of the Administrative Procedure and Procedural Code regarding the jurisdiction of electronic document appeals based on the claimant's location do not apply.

As a result, the courts concluded that the tax authority's notification is an electronic copy of a document, not an electronic document. Accordingly, the determination of jurisdiction based on the claimant's location was incorrect.

Decision of the Judicial Board for Administrative Cases of the Supreme Court of the Republic of Kazakhstan No. 6001-24-00-6AP/428 dated November 7, 2024.

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