Tax lawyer in Almaty — we dispute the notification, rather than paying it automatically

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Tax lawyer: what to do after a notice from the tax authority

A notice from the tax authority almost always catches you off guard: a demand, a notice of desk control or an invitation to provide explanations appears in an envelope or in the taxpayer's account. A person reads it and either fires off a reply in the heat of the moment or puts it aside — and both can make things worse. Mistakes made at this stage are expensive to fix later: a wrong reply becomes evidence against you, and missing the appeal deadline closes off the disputed route.

It is hard to work it out alone, because a tax notice is not just about figures. It contains the tax authority's legal position, references to statutory provisions, questions about transactions and requirements for documents. A tax lawyer looks at a notice differently: they check whether the demand is lawful, whether the calculations are correct, whether there are grounds for a dispute and what is more advantageous — to object or to close the matter quickly. Below are practical guidelines for individuals, sole traders and organisations.

Tax lawyer: what a notice from the tax authority changes

A notice from the tax authority is not a sentence and not the start of enforcement. It is a stage at which the authority sets out its conclusions and gives you the opportunity to object. You have the right to submit explanations and documents and to disagree with the calculation. This is precisely where a tax lawyer changes the course of the case: they read the notice not as an accountant, but as a disputant who can see where the inspectors have overreached.

A tax lawyer looks at a notice differently from a simple visit to the authority. A visit is an attempt to explain yourself on the spot, often without preparation. The work of a tax lawyer is about gathering evidence, setting out a written position and assessing the risks before you sign anything. Tax lawyers know which wording in a reply closes a dispute and which creates new questions. Consulting a tax lawyer before the visit is cheaper than correcting what was said afterwards.

If the demand is lawful and there is nothing to dispute, an honest tax lawyer will say so directly: sometimes paying is cheaper than litigating. Tax lawyer services in Almaty include that conclusion too. If there is something to object to, however, the notice is the best moment to do so. What is usually checked first:

• Whether the periods and objects of taxation match what you actually had.
• Whether the notice refers to documents you did not sign.
• Whether you received the notice in time and whether the deadline for a reply has been missed.
• Whether your documents are sufficient to rebut the authority's calculation.

The first 30 working days after the notice: what a tax lawyer needs to get done

The deadline for objections is 30 working days, and it runs from the day following the day of service, not from the moment you opened the envelope or read the letter. The day of service is the date on which the notice was delivered in person against signature, sent by registered letter with confirmation of receipt, or served in another way recorded by the authority. This is the date a tax lawyer looks at when determining how much time you have left.

Thirty working days is a short period: you need to understand what is being demanded, reconcile the amounts and periods against the documents, gather confirmations and prepare a reasoned objection. Tax lawyers begin with an analysis of the notice and the primary documents, because a reply given at random does not strengthen your position but weakens it. If you delay, you may not manage to collect documents from the bank, from counterparties and from registration authorities in time.

Missing the deadline complicates matters: the authority proceeds according to its own scenario, and you have to challenge each step separately. But the route to court does not always close — much depends on whether the notice was served properly and why you did not reply in time. That is why a tax consultation is built around the date of service and the evidence available.

What is worth getting done within this period:

• record the date of service of the notice and keep the envelope, the acknowledgement of receipt or a screenshot from the account
• write out from the notice all the amounts, periods and demands — each one separately
• pull together the contracts, invoices, acts, statements and payment documents for the disputed periods
• show the documents to a tax lawyer and together determine what is confirmed and what is not
• decide whether the help of a lawyer on tax matters is needed if large sums or signs of criminal risk are involved

Tax lawyer versus tax lawyer: who to go to

A tax lawyer works with documents and procedures: analyses a notification, prepares a response to a demand, helps with explanations and objections. A lawyer on tax matters is the same tax lawyer, but with the status of a lawyer: conducts a dispute in court, takes part in the questioning of witnesses and puts questions to them, files motions, represents the client in an administrative or criminal case. A tax lawyer is needed when the dispute moves into the courtroom.

When a consultation is enough. To clarify a notification, check calculations, respond to a higher authority or to desk control, a tax lawyer is usually sufficient — without the status of a lawyer. Knowledge of procedures and precision of wording matter. An error in the response closes off arguments that cannot be raised later.

When it is specifically a tax lawyer that is needed. If the case has reached judicial appeal, the inspectors refer to signs of a tax offence with a criminal slant, call you in for questioning or conduct a search, you need a lawyer on tax law: under the law, only a lawyer can act as defence counsel in criminal proceedings. In our practice such cases are handled by the company's lawyer — the client stays with the same team. Below — how to choose a specialist for your situation.

• Clarification of a notification and preparation of a response — tax lawyer
• Dispute in court over an inspection report — tax lawyer
• Questioning, search, criminal case — lawyer on tax matters
• Ongoing support and reporting — tax lawyer

The status of an advocate does not automatically make things stronger where the matter is decided by documents. What matters is the match between the skill and the stage of the case.

Appeal immediately or to a higher authority: advice from a tax lawyer

Pre-trial appeal to a higher tax authority is the first and often the most effective step. As a general rule under the Administrative Procedural Code, a claim is filed with the court only after a pre-trial appeal to a higher authority, so this stage cannot be skipped. It is also more advantageous: the higher authority reviews the complaint faster than a court, does not require a state fee and does not involve court costs.

Where a notification is based on an arithmetic error, a doubled amount or a document that was not taken into account, the question of the tax lawyer's qualification is decided at this stage. A well-drafted complaint with primary documents attached often removes the demand entirely or reduces the amount to the actual debt. Arguing in court when the error is obvious from the papers is a waste of time and money.

A tax advocate and a tax lawyer act differently in such cases: one sees the risk of litigation, the other sees the opportunity to close the matter at the pre-trial stage. The services of a tax advocate in disputes with the fiscal authorities include preparing the complaint, gathering supporting documents and seeing the matter through to the decision of the higher authority. If the demand is lawful and there is nothing to object to, it is better to admit this before court — it is cheaper and avoids unnecessary burden.

• An arithmetic error in the calculation — a complaint removes the demand without court
• An unaccounted document — attach it to the complaint to the higher authority
• Mandatory pre-trial procedure — without a complaint the court will not accept the claim
• A dispute with no prospects — admitting before court is cheaper than losing
• A tax disputes advocate assesses the chances before filing a complaint

An audit and a request for documents outside your periods: a tax lawyer's position

An audit is conducted strictly within the framework of the order: it specifies the period, the specific taxes and the issues. Anything beyond these boundaries may be requested by the state revenue authority only if there is a separate ground. If a request concerns other periods or taxes not covered by the order, it can and should be discussed rather than complied with automatically.

Excess documents often become the basis for new findings and additional assessments. For example, you hand over invoices for a year that is not being audited, and the inspector sees a discrepancy and includes it in the report. Therefore, before sending any response, it is important to understand what exactly is being requested and on what basis.

It is better to prepare a response to such a request in writing, stating the legal grounds and attaching only those documents that relate to the subject of the audit. The help of a tax lawyer in this situation consists in assessing the lawfulness of the demand and removing the risk of the audit being expanded. A tax lawyer in Almaty or a tax advocate approached in such cases checks the order and the request for compliance, and then determines what can be provided and what can be challenged. Where deductions are concerned, a tax deductions lawyer is brought in. This approach saves time and protects against unfounded claims.

• Check whether the period in the request matches the order.
• Clarify whether the taxes in the request are among those being audited.
• Compare the list of issues with the subject of the audit.
• Do not send documents that are not relevant to the matter.
• Prepare the response in writing with an inventory of attachments.

A personal income tax lawyer: selling an apartment and a car

The tax on the sale of an apartment or a car depends on two things: how long the property was owned and how it came to you. In the case of inheritance, gift or privatisation, the ownership period is counted from a different date than in the case of purchase, and the difference in the calculation can be decisive. That is why a consultation on real estate taxes is usually needed before the transaction, not after.

Once the contract has been signed and the transfer of title registered, the scheme cannot be changed: all that remains is to report correctly and, if the tax was assessed incorrectly, to challenge the notification. A lawyer for real estate or vehicle taxes looks at the documents on the origin of the property, the date of registration of title, the contract and the transaction price, and then calculates whether a tax liability arises and in what amount.

A legal consultation on personal income taxes is built around your specific document: the contract, the technical passport, the certificate of inheritance. A personal income tax lawyer will work out what confirms the ownership period and how to show the expenses, and if the demand is lawful and there is nothing to argue about, will say so directly — that is cheaper than a conflict with costs.

• the sale and purchase contract and the document on registration of title;
• a document showing how the property was acquired: inheritance, gift, privatisation, purchase;
• the technical passport or another document for the vehicle;
• the tax authority's notification, if it has already arrived;
• documents confirming expenses on the acquisition or improvement of the property.

Tax deductions and the declaration: how a tax lawyer's consultation helps

An individual most often needs a tax lawyer in two situations: when you are obliged to declare income, and when the tax authority has already raised claims regarding deductions. Sale of an apartment or a car, income from letting property, a win, income from abroad — for each of these the declaration is filed in a specific form and within its own deadline, and an error in the calculation leads to additional tax and penalties.

A legal consultation on taxes is not limited to filling in a form: the lawyer checks which expenses and deductions you are entitled to claim, which documents confirm the right to the deduction, and how to respond properly to the tax authority's counter-questions if it disagrees with the deduction. A consultation with a lawyer on tax law helps you see the weak points in advance: unconfirmed expenses, an incorrectly determined amount of income, a missed deadline for filing the declaration. A dispute over a deduction is almost always won by the party whose documents were assembled before filing, not after the demand.

Documents are prepared in advance: the earlier a legal consultation on taxes begins, the more options there are to reduce the additional assessment. The lawyer helps gather the supporting documents, check the calculation and determine whether it is worth disputing the tax authority's position or whether the demand is lawful. If a dispute is unavoidable, the position is built on documents, not on emotions.

• Checking the right to the deduction and the supporting documents before filing the declaration
• Calculating income, expenses and the amount of tax without errors or missed deadlines
• Responding to the tax authority's demand regarding a deduction or additional assessment
• Preparing the position for appeal if you disagree with the deduction

Tax consultations for legal entities and sole traders: audits and disputes

Audits and notifications do not come only to individuals: companies and sole traders face desk control, cross-checks of counterparties, demands to explain discrepancies in VAT and CIT, and refusals to offset VAT. Tax consultations for legal entities begin with analysing the notification: what is being alleged, which documents are requested, whether there are grounds, and what response to prepare.

An entrepreneur's problem is not always just the tax: a request may lead to a review of contracts with suppliers, challenges to transactions, tenders and public procurement. A tax consultation for a sole trader often ends with the conclusion that the cause of the dispute lies in the contract rather than the declaration, and then related areas come into play — contract, corporate and commercial law.

People seek a lawyer's consultation on tax matters when the accountant has run out of arguments: a refused deduction, an additional assessment, penalties, deregistration for VAT or blocked accounts. A consultation with a tax lawyer is needed to decide whether to dispute or to pay: if the demand is lawful, an honest review will save more than a lost dispute with its costs.

A tax consultation is the first point at which it becomes clear whether the dispute has prospects and which documents to gather.

Typical situations and what matters in them

Most often the enquiries look like this:

• an audit act or notification: response deadlines and the scope of objections
• a demand for explanations regarding discrepancies with a counterparty
• a refusal of a VAT deduction or of an offset of an overpayment
• a notification of deregistration for VAT

The set of documents determines what to prepare first: objections, a complaint or explanations.

Criminal risk in a tax case: when a lawyer for tax offences is needed

While the dispute is at the level of a desk audit or a complaint to a superior authority, the matter concerns additional assessments and administrative liability: the amount of tax, penalty interest, fine. Criminal risk arises when the amount of the tax arrears, according to the tax authority, becomes large or especially large and the audit materials are sent to the authority that decides on registration in the unified register of pre-trial investigation. From that moment, questions are asked not by an inspector but within a pre-investigation check, and every explanation given without preparation may become evidence against the taxpayer himself.

Defence in a tax case is built on fundamentally different principles: what matters is not only the amounts and deadlines, but also the subjective element, the role of the specific person, the reality of business transactions and the presence of intent. A lawyer for tax offences in Almaty comes on board before the first interrogation in order to assess the prospects of criminal prosecution, develop a position and decide which documents and explanations are appropriate to submit and which need legal assessment in advance. The defence lawyer's early involvement changes the course of the proceedings: it becomes possible to influence the qualification, to raise the question of terminating the check before it is completed, and to build a consistent line between the tax dispute and the position in the criminal case.

If the tax authority has already sent the materials to a law enforcement authority, and summonses and demands arrive with alarming frequency, consultations on taxes cannot be delayed. The initial analysis of the situation includes:

• the order appointing the check and its report;
• the records of interrogations and explanations already given;
• documents on the disputed transactions and the movement of money;
• correspondence with the tax authority and summonses;
• complaints previously filed and responses to them.

Responding to demands together with the accountant: how a tax lawyer works

When a notification or demand arrives, the accountant is responsible for the accounting side: entries, primary documents, calculations, declarations. A tax lawyer looks at the procedure: whether the form and deadlines were observed, whether there are grounds for an extension, where and when to file objections or a complaint. It is normal practice to work alongside the accountant, not instead of the accounting department.

The response to a demand is prepared jointly. The accountant provides the figures and explanations on transactions, the lawyer builds the position, checks references to the legislation, and makes sure nothing extra slips into the text that could later be used against the taxpayer. If the dispute moves to appeal, the lawyer handles the procedural part, while the accountant remains the expert on accounting and, where necessary, prepares a calculation or statement for the case.

A consultation with a tax lawyer does not replace the accountant and does not rewrite your reporting. At the first meeting, the notification itself is examined: what exactly the authority is demanding, which period, which documents are already available. A tax lawyer online or an online consultation with a tax lawyer is convenient for quickly assessing the risk and deciding what to do next. It is worth gathering:

• the notification or demand with a receipt mark
• the act or decision, if the audit has already taken place
• declarations and calculations for the disputed period
• correspondence with the tax authority and the responses sent

Online tax consultation: how to get help from a tax lawyer

The remote format works in tax matters almost always: a notification, demand, audit act and correspondence with the authority are documents that are convenient to review from scans. You send readable copies, and the review takes place by video call or in writing if the questions are simple and do not require a live discussion. This format is particularly convenient when you are in Almaty while the documents relate to periods of work in another region or to activity through a branch.

An online tax consultation does not start with general advice but with a review of a specific document: what exactly the authority is demanding, which period, which amounts, and what you have to confirm your position. The scans show whether there are discrepancies in the declarations, whether the appeal deadline has expired, and whether the primary documents are properly drawn up. If the data is insufficient, the lawyer immediately states which files or statements need to be obtained so that the position is substantive.

Personal attendance is required where the law expressly requires a signature or participation: signing procedural documents, certifying copies, attending a hearing in court or before the authorised authority. Everything else — gathering evidence, preparing objections, correspondence — can be handled remotely. That is why a tax consultation can be obtained from anywhere, and travel is planned only for a specific action.

• scans of the notification, demand or audit act;
• declarations and calculations for the disputed period;
• contracts, invoices, acts and payment documents for the transactions;
• correspondence with the tax authority and responses to demands;
• a power of attorney, if a representative will act.

A calm review of the notification in the first days is almost always cheaper than court after a hasty response; if there are no grounds to dispute, that is exactly what should be said.