In 2024, for the period of 01.01.2020-31.12.2022, an unplanned tax audit was conducted at "Energoresurs" LLP on the basis of subparagraph 1 of paragraph 3 of Article 145 of the Tax Code of the RK (2017 edition).
Based on the audit results, notification No. 75 dated April 8, 2024, was delivered, with an additional assessment of 366 529 619 tenge, including 159 492 457 tenge under KBK 101111 (interest/fine of 31 699 988 tenge) and 163 308 712 tenge under KBK 105101 (interest/fine of 12 034 461 tenge).
The taxpayer appealed the notification to the Ministry of Finance of the RK, where a Decision fully in favor of the tax authorities was issued under No. ZT-2024-03672406 dated July 4, 2024.
Further, the taxpayer filed a lawsuit in the Specialized Interdistrict Administrative Court of Turkestan Region. The decision of this court was issued on September 30, 2024, case No. 5194-24-00-4/778, in favor of the Tax Authority.
After the court decision, the taxpayer filed an appeal with the Judicial Chamber for Administrative Cases of Turkestan Regional Court, where the appellate commission also left the decision of the first instance court unchanged.
Exercising its rights, the taxpayer filed a cassation appeal to the Cassation Court for Administrative Cases of the Republic of Kazakhstan, which issued a decision on August 21, 2025 (6003-25-00-4k/1064) in favor of the tax authority.
Currently, "Energoresurs" LLP is undergoing rehabilitation, recovery, and appealing the "Ruling on the initiation of a rehabilitation procedure case."
The following camera control notifications have been generated and delivered to the taxpayer as of today:
1) 5815KI500046 dated 20.11.2025. Overstatement of deductions for CIT on acquired goods, works, and services, established on the basis of a comparison of FNO 100.00 data with information from received ESFs, acquired services from individuals under civil-law contracts (the subject of which is the provision of services or execution of works), data on services received from a non-resident, information on imports from EAEU countries (FNO 328.00), as well as cargo customs declaration (GTD) data on imports from third countries. Violation amount: 548 996 567 tenge.
Period covered by camera control: 01.01.2022-31.12.2022.
2) 5815X4500001 dated 13.10.2025. During the camera control of the VAT declarations submitted by you and the electronic invoices received, an overstatement of the VAT amount claimed for offset was established (in violation of Chapter 46 of the Tax Code).
Violation amount: 96 584 718 tenge. Period covered by camera control: 01.01.2022-30.06.2025.
3) 5815OO800006 dated 30.09.2025. During the camera control, it was established that in violation of Article 400 of the Code of the RK "On Taxes and Other Obligatory Payments to the Budget" (Tax Code), the amounts of offset VAT were overstated.
Violation amount: 21 365 214 tenge.
Period covered by camera control: 01.07.2022-30.09.2022.
Regarding notifications No. 5815KI500046 and No. 5815OO800006, the identified violations were taken into account during the tax audit conducted in 2024, and therefore the appointment of a tax audit under these notifications is not considered.
Under notification No. 5815X4500001, the violations were not fully taken into account during the tax audit. In addition, part of the period covered by this notification does not fall within the period of the specified audit. In this regard, the procedures provided for by the Administrative Procedural Code of the Republic of Kazakhstan will be carried out under this notification to schedule a tax audit.
