The tax authority will return the company "Izoplyus Central Asia" more than 78 million tenge
Karaganda manufacturer of insulated pipe systems for central heating LLP "Izoplyus Central Asia" in 2015 supplied the products to the local utility company. The partnership is a domestic manufacturer and the participant of FEZ "Sary-Arka" in 2011. And, therefore, the company uses the full preferential treatment in accordance with the Customs Code of the Republic of Kazakhstan. Only when compiling a declaration for export of finished products from the zone, it is necessary to submit the certificate of CT-KZ form.
In view of the tight deadlines - the onset of the heating season, the company did not wait for the receipt of the certificate, and shipped the goods in IM40 mode (with full payment of customs duties and VAT) by paying customs duties and taxes in the amount of 28,700,074 tenge, as well as VAT on imports at a rate of 49,626,468 tenge.
However, upon receipt of CT-KZ certificates of origin for previously shipped goods, the company addressed to the Department of State Revenue of the Karaganda region. In its letter, the manufacturer announced a request to restore the preferential treatment – as there are CT-KZ certificates of origin, as well as asked to offset / refund the paid customs duties and VAT. This right is provided by the manufacturer by Article 96 of the Customs Code of the Republic of Kazakhstan. However, SRC dismissed the appeal and the subsequent 10 letters.
The company had to go to court with a claim against the tax authority for appeal of decisions and actions, as a condition for confirmation of the country of origin of the goods before the expiration of one year from the date of the registration of the customs declaration by the customs authority was met, and this is the basis for the application of the regime of tariff preferences.
"Izoplyus" lost the case in a specialized inter-district economic court. A company representative in the court Galymbek Kereybayev said that the tax authorities in their letters explained its refusal by inability to identify the information on CT-KZ certificate of origin.
"According to the SIEC, we had to present a statement on the recognition of the goods the goods of the Eurasian Economic Union in accordance with the decision of the Customs Union Commission #437. However, the Commission did not approve the list of conditions of production and technological operations, which are sufficient for recognition of goods made in FEZ the products of CU", - said the representative of the company.
The Agreement on free economic zones is said that prior to the entry into force of the decision of the Customs Union Commission's to recognize the goods of the customs union as its goods, established in accordance with the national law of the Member States of the Customs Union. That is, products whose origin is confirmed by the certificate of origin of CT-KZ form, recognized as goods of the Customs Union.
The expert of the Chamber of Entrepreneurs of Karaganda region Igor Kvetinsky stressed that the plaintiff's argument is confirmed by the practice of the Supreme Court of the Republic of Kazakhstan.
"The goods, for which there are certificates of origin of CT-KZ form, are recognized as goods of the Customs Union. The validity of the certificate of CT-KZ form is confirmed in other judgments of the Supreme Court of Kazakhstan. We were able to convince the Appeals Commission in this, which issued a positive decision on the case. We have asked the court to compel the Department to restore the regime of customs preferences, to force the Department to issue a confirmation of the overpaid amounts of customs duties and taxes in the amount of 28,700,074 tenge, as well as import VAT amounting to 49,626,468 tenge, as well as to oblige the department to make changes and additions to the information indicated in the Declaration of the goods ", - said the lawyer of RCE.
"In view the decision of the trial court can’t be considered legitimate and justified, and therefore the argument of LLP" Izoplyus Central Asia" deserves attention and should be satisfied, and the decision - canceled", - stated the ruling of the judicial board on civil Affairs.
All requirements of LLP "Izoplyus Central Asia" to RSU "Department of State Revenue for the Karaganda region" on the appeal against the decisions and actions are satisfied. The court ordered the tax authority to eliminate the violations and to restore the violated rights of the applicant.