Documents can be seized as part of the proceedings for various offenses. Seizure of documents has specific goals, namely: to ensure the documentation of signs of offenses and, accordingly, the correct consideration of the case.
PROCEEDINGS IN CRIMINAL CASES
If the seizure (seizure) of documents is carried out by the bodies of investigation and inquiry, then the seizure is carried out only in the case of an initiated criminal case, not in any way during the pre-investigation check. Therefore, there must be a decision to initiate a criminal case, a decision to seize, and at the end of the seizure protocol. Thus, according to paragraph 9 of Article 11 of the Law of the Republic of Kazakhstan "On Private Entrepreneurship", law enforcement agencies have the right to request and receive the necessary information, including that constituting a commercial secret, both from a private business entity and from state bodies that have this information, on on the basis of a prosecutor's sanction, a decision of the investigating authorities to initiate a criminal case, or on the basis of a court order
PROCEEDINGS ON CASES OF ADMINISTRATIVE OFFENSES
Withdrawal of documents of a legal entity is carried out by an authorized official within the limits of his authority.
The purpose of this procedure is:
- suppression of an administrative offense;
- drawing up a protocol on an administrative offense, when it is impossible to draw it up at the place where the administrative offense was committed;
- ensuring timely and correct consideration of the case;
- execution of the ruling in the case.
That is, we can conclude that the seizure of documents is a measure to ensure the proceedings.
Based on the meaning of Article 632 of the Code of Administrative Offenses of the Republic of Kazakhstan, documents are seized only in the following cases:
- if the seized documents are the instrument or the subject of an administrative offense, belong to a legal entity and are found at the place of the administrative offense;
- or when conducting an inspection of territories, premises, vehicles, goods, other property belonging to a legal entity.
SEIZURE OF DOCUMENTS DURING AN INSPECTION
According to subparagraph 6 of paragraph 1 of Article 19 of the Tax Code of the Republic of Kazakhstan, the tax service authorities have the right, during a tax audit in the manner prescribed by the Code of the Republic of Kazakhstan on administrative offenses, to seize documents from a taxpayer (tax agent, operator) that testify to the commission of administrative offenses.
Guided by subparagraphs 2 and 4 of paragraph 1 of Article 9 of the Law of the Republic of Kazakhstan "On Financial Police Bodies", the financial police bodies, in order to perform the tasks assigned to them, within the limits of their authority and in the manner prescribed by law, have the right, based on the materials and criminal cases available in the proceedings, to have access to documents, materials, statistical information and other information, as well as require their submission from the heads and other officials of organizations, individuals, make copies of them, receive explanations, and also seize documents in accordance with the criminal procedure legislation and the legislation on administrative offenses of the Republic Kazakhstan.
Thus, both the Tax Code and the Law "On Financial Police Bodies" allow inspectors to seize documents from the company.
However, as mentioned above, according to paragraph 9 of Article 11 of the Law "On Private Entrepreneurship", law enforcement agencies have the right to request and receive the necessary information, including that constituting a commercial secret, both from a private business entity and from state bodies that have this information, on on the basis of a prosecutor's sanction, a decision of the investigating authorities to initiate a criminal case, or on the basis of a court order.
Thus, you have the right not to provide any documents or information without the sanction of the prosecutor, the decision of the investigating authorities to initiate a criminal case, or without a court order.
WHAT SHOULD I DO IF THE ORGANIZER RECEIVES A LETTER WITH A REQUEST TO PROVIDE DOCUMENTS?
If law enforcement agencies have contacted the organization with a request to provide any documents (copies of contracts with counterparties, accounting documentation, etc.), send a response letter to the address of the authority or official who sent the request. In it, ask you to indicate the grounds and purpose for the seizure of certain documents, be sure to indicate the number of the criminal or administrative case. Ask whether there is a sanction of the prosecutor? Indicate that if the request is justified, provide the original documents only through the procedure for seizure or seizure established by Article 232 of the Code of Criminal Procedure of the Republic of Kazakhstan (within a criminal case) and Article 628 of the Code of Administrative Offenses of the Republic of Kazakhstan (within the framework of proceedings on administrative offenses).