NORMATIVE RESOLUTION OF THE SUPREME COURT OF THE REPUBLIC OF KAZAKHSTAN

of June 23, 2006 No. 5

About court practice of application of the tax legislation

Due to the need of explanation of separate regulations of the tax legislation the plenary session of the Supreme Court of the Republic of Kazakhstan DECIDES:

1. According to Item 1 of article 2 of the Code of the Republic of Kazakhstan of June 12, 2001 "About taxes and other obligatory payments in the budget (Tax code)" (further - the Tax code) the tax legislation consists of the Tax code and other regulatory legal acts which acceptance is provided by this Code. The normative orders of the Government, normative legal orders of the head of authorized state body in system of bodies of Tax Service, and also normative legal orders of the Minister of Foreign Affairs on establishment of the specific sizes of rates of the consular fees (Item 2 of article 511 of the Tax Code) and normative legal decisions of local representative bodies on establishment of rates of separate taxes and other obligatory payments in the budget belong to such regulatory legal acts.

Owing to Item 1 of Article 30, of Item 6 of article 36 of the Law of the Republic of Kazakhstan "About regulatory legal acts" official publication of the regulatory legal acts concerning the rights, freedoms and obligations of citizens is the compulsory provision of their application and enforcement. Item 1 of article 38 of the specified Law provides that the regulatory legal acts of state bodies listed in the subitem 4) of Item 2 of Article 36, having obligatory value, concerning the rights, freedoms and obligations of citizens, cannot be enacted without state registration in judicial authorities.

According to article 9 of the Tax Code the regulatory legal acts regulating the tax matters are subject to obligatory publication in official publications.

Courts by consideration of tax disputes have no right to apply the regulatory legal acts which are not corresponding to the specified conditions.

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