--- title: "Administrative Cases of State Revenue Authorities: What the Court Considers" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-19 canonical: https://buhgpt.kz/suraqtar/administrativnye-dela-organov-gosdohodov-chto-uchityvaet--en source: BuhGPT --- # Administrative Cases of State Revenue Authorities: What the Court Considers > **TL;DR:** When considering an administrative case involving a state revenue authority, the court examines not only whether an offense was committed and whether the person is at fault, but also whether the reports were drawn up correctly, the case materials were properly documented, the --- When considering an administrative case involving a state revenue authority, the court examines not only whether an offense was committed and whether the person is at fault, but also whether the reports were drawn up correctly, the case materials were properly documented, the procedure was followed, and there are grounds for exemption from liability. This approach follows from Articles 829-6 and 829-11 of the CAO RK and is relevant to practice in 2026. What happened From 14 to 16 October 2026, the Training and Methodology Center, jointly with the Legal Department of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, held an online seminar on the specifics of judicial practice in administrative cases involving state revenue authorities and on matters of administrative practice. The event was organized in accordance with the Plan for Holding Professional Development Seminars for Employees of State Revenue Authorities, approved by Order No. 1395 of the Chair of the Committee dated 26 December 2025. For taxpayers, the mere fact that such training was held does not establish any new obligations, rates, or deadlines. However, the topic of the seminar demonstrates the practical importance of the quality of administrative case materials: the court assesses not only the substance of the alleged violation, but also how correctly the state revenue authority performed the procedural actions. What is examined when considering a case At the preparation stage, pursuant to Article 829-6 of the CAO RK, the court determines whether the case falls within its jurisdiction and whether there are any circumstances precluding its consideration. It separately verifies whether the report and other documents were drawn up correctly, whether any motions or challenges have been filed, and whether the parties were properly notified of the place and time of the hearing. If necessary, the court may: - request additional materials; - summon persons whose participation is required; - rule on submitted motions; - order an expert examination. Article 829-11 of the CAO RK applies when the case is considered on its merits. The court must establish whether an administrative offense was committed, whether a specific person is at fault, and whether that person is subject to liability. The court also determines mitigating and aggravating circumstances, whether property damage occurred, and whether there are grounds for terminating the proceedings or not holding the person liable. Therefore, merely referring to an alleged violation is insufficient: the conclusions must be supported by properly documented materials relevant to the case. What taxpayers and accountants should consider After receiving a report, resolution, or other document from a state revenue authority, the taxpayer should check the document details, the description of the event, the attached evidence, and compliance with the notification procedure. It is useful to compare the stated circumstances with source documents, tax returns, correspondence, and other materials relating to the period in dispute. The practical course of action may be as follows: - Retain the received documents and confirmation of the date on which they were served. - Check whether the description of the violation corresponds to the actual transactions and accounting records. - Prepare documents supporting the taxpayer's position. - Submit the necessary motions in writing and clearly indicate which circumstances they help establish. - Before filing a complaint or objections, review the applicable provisions of the CAO RK and the procedural requirements. One should not limit the response solely to explaining the economic substance of the transaction. Errors in the report, the absence of required materials, or improper notification may also be relevant to the proper resolution of the case. At the same time, the consequences of each violation should be assessed in light of the circumstances of the specific proceedings. Article 829-11 of the CAO RK also provides that the court may reduce an administrative fine calculated under the rules of part one of Article 44 of the Code, but by no more than 30 percent of the total amount. This is a right of the court rather than an automatic reduction of the sanction, so the interested party should present the circumstances and documents relevant to deciding the issue of liability. Frequently asked questions Did the seminar change the rules for imposing administrative liability? — No such changes are indicated in the source information. The seminar concerned judicial and administrative practice rather than the introduction of new obligations for taxpayers. Does the court verify whether the report was drawn up correctly? — Yes. Such verification is expressly provided for by Articles 829-6 and 829-11 of the CAO RK. Can additional materials be submitted to the court? — The court may request additional materials, and a party to the case may submit motions. The relevance and admissibility of each document are assessed within the specific case. Does the court always reduce an administrative fine by 30 percent? — No. The Code gives the court the right to reduce the fine by no more than 30 percent, but it does not provide for an automatic reduction. What should an accountant check first? — The content of the report should be compared with the source documents and returns, the documentation of the materials should be checked, and confirmation of the date on which the documents were received should be retained. Sources - Article 829-6 of the CAO RK: preparation for consideration of a case - Article 829-11 of the CAO RK: circumstances to be established by the court - Article 813 of the CAO RK: preparation of a case by an authority or official --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_