Akims of cities of district significance, settlements, villages, rural districts (hereinafter – akims) organize the collection of taxes on property, vehicles, land tax paid by a taxpayer - an individual.
The collection of taxes specified in paragraph 1 of this article is carried out on the basis of a receipt, which is a document of strict accountability. The form of the receipt is established by the authorized body.
When organizing the collection of taxes specified in paragraph 1 of this Article, akims shall ensure:
1) delivery of a notification on the amount of tax to an individual taxpayer no later than five working days from the date of receipt of the said notification from the tax authorities;
2) when paying the amount of taxes in cash, issue a receipt to the taxpayer - an individual confirming the fact of such payment;
3) the transfer of tax amounts to a second-tier bank or an organization engaged in certain types of banking operations, daily no later than the next business day when the money was received, for subsequent crediting them to the budget. If the daily receipts of money amount to less than 10 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year, as well as in the absence of a second-tier bank or an organization carrying out certain types of banking operations, money is deposited in the locality once every three operating days;
4) correctness of filling in and safety of receipts;
5) submission to the tax authority of reports on the use of receipts, as well as the delivery of tax amounts to a second-tier bank or an organization engaged in certain types of banking operations, in accordance with the procedure and terms established by the authorized body.,
Department for Working with Taxpayers
chief Specialist K.A. Koldasbayev