of February 27, 2013 No. 1
About court practice of application of the tax legislation
Due to the need of explanation of separate regulations of the tax legislation 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 December 10, 2008 "About taxes and other obligatory payments in the budget (Tax code)" (further - the Tax code) the tax legislation is based on the Constitution of the Republic of Kazakhstan, consists of the Tax code, and also regulatory legal acts which acceptance is provided by this Code. The normative orders of the Government of the Republic of Kazakhstan, normative legal orders of the head of authorized body in system of bodies of Tax Service, normative legal orders of the Minister of Foreign Affairs of the Republic of Kazakhstan on establishment of the specific sizes of rates of the consular fees (Item 2 of article 552 of the Tax Code) and normative legal decisions of local representative bodies of areas, cities of republican value and the capital on establishment of rates of separate taxes and other obligatory payments in the budget belong to such regulatory legal acts.
According to article 9 of the Tax Code the regulatory legal acts regulating the tax matters are subject to obligatory publication in official publications.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.
The document ceased to be valid since July 27, 2017 according to Item 35 of the Normative Resolution of the Supreme Court of the Republic of Kazakhstan of June 29, 2017 No. 4