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Tax administration is a system (set) of measures and methods implemented by tax authorities and other authorized state bodies to collect taxes and payments to the budget, including the implementation of tax control, the use of methods to ensure the fulfillment of a tax obligation not fulfilled on time and measures of compulsory collection of tax debts, as well as the provision of public services and other forms of tax administration established by this Code.
1. In order to modernize and improve tax administration, tax authorities have the right to implement (implement) pilot projects providing for a different procedure for tax administration and fulfillment of tax obligations by taxpayers.
At the same time, the categories of taxpayers to whom the pilot project will apply, the rights and obligations of taxpayers, tax and other authorized state bodies, as well as organizations, the territory (site) and (or) the region of implementation of the implementation (implementation) of pilot projects, the rules and deadlines for the implementation (implementation) of pilot projects are determined by the authorized body.
2. Tax administration is based on the principles of:
1) legality;
2) improving the efficiency of interaction between the taxpayer and tax authorities;
3) a differentiated approach in the implementation of tax administration based on risk assessment.
In order to refund the wrong state duty, a tax application is submitted in the form (Appendix 15) independently.
- in the Taxpayer's Office (http://knp.kgd.gov.kz) in the "statements" section;
- through the E-Government portal (egov.kz);
- through the mobile application for individuals (e-Salyq Azamat) in the tax wallet service;
-through the NAO"GovernmentforCitizens State Corporation"onpaper.
The refund of the overpaid amount of the state duty is made by the tax authority on the basis of a tax statement submitted by the taxpayer and a document from the relevant state authority confirming the legality of the refund.
The refund is made within 5 business days at the place of payment to the taxpayer's current account, which is indicated in the application
No. The suspension of expenditure operations on bank accounts is carried out after the taxpayer receives a Notification "On the repayment of tax arrears", "On the amount of arrears on payment of taxes".
The Tax Code provides for the accrual of penalties for each overdue day. The Code of Administrative Offences provides for administrative liability.