Control over the activities of authorized state bodies

Authorized state bodies – state bodies of the Republic of Kazakhstan, with the exception of tax authorities and local executive bodies authorized by the Government of the Republic of Kazakhstan to calculate and (or) collect payments to the budget, as well as interacting in accordance with this Code with tax authorities within their competence established by the legislation of the Republic of Kazakhstan.

The Tax Code provides that the authorized state bodies are obliged to provide the state revenue bodies with Information about payers and objects of taxation, in the form and terms approved by the relevant Orders.

According to the Information provided by the authorized state bodies, in turn, the state revenue bodies conduct administration, that is, desk control.

In addition, the tax authorities exercise control over the activities of authorized state and local executive bodies in accordance with the procedure defined by Article 175 of the Tax Code of the Republic of Kazakhstan.

So, since the beginning of this year, 108 inspections of authorized bodies have been started, 72 of them have been completed and 36 have not been completed to date. Thus, according to the results of the inspections, violations were identified for 41 authorized bodies, as a result of which 453.4 million tenge was accrued.

Control over the activities of authorized state bodies is carried out on the issues of correctness of calculation, completeness of collection and timeliness of transfer of payments to the budget, as well as the reliability and timeliness of submission of information to the tax authorities.

Control over the activities of local executive bodies is carried out on issues of correctness of calculation, completeness of collection and timeliness of transfer of payments to the budget, reliability and timeliness of submission of information on property tax, vehicles, land tax and payments to tax authorities.

The basis for the exercise of control is the decision of the tax authorities on the appointment of control, containing the following details:

1) the date and number of registration of the decision with the tax authorities;

2) name and identification number of the authorized state body;

3) justification of the purpose of control;

4) positions, surnames, first names, patronymics of officials of tax authorities exercising control, as well as specialists of other state bodies involved in the implementation of;

5) the term of control;

6) control period;

7) control issues;

8) a mark of the authorized state body on familiarization and receipt of the decision.

The decision is subject to state registration with a state body that carries out statistical activities in the field of legal statistics and special accounting within its competence before the start of control.

Control can be carried out simultaneously both for one type and for several types of taxes and payments to the budget.

The date of receipt of a copy (copy) of the decision by the authorized state body is considered the beginning of the control.

The term of control should not exceed thirty working days from the date of delivery to the authorized state body of the decision on the appointment of control. The specified period may be extended up to fifty working days by the tax authority that appointed the control.

Control over the activities of authorized state bodies is carried out no more than once a year.

When extending, suspending the term, period and (or) changing the list of control participants, an additional decision to the decision is drawn up in the form established by the authorized body.

Upon completion of the control, an official of the tax authority draws up an act of control

In the presence of violations identified by the results of the control, the tax authorities issue a request to eliminate violations of the tax legislation of the Republic of Kazakhstan.

The requirement specifies:

- name of the authorized state body;

- identification number;

- the basis for sending a request;

- date of sending the request;

- the amount to be collected to the budget by the authorized state body.

The request must be sent no later than five working days from the date of delivery of the control act to the first head (person replacing the first head) of the authorized state body being checked personally under signature or in any other way confirming the fact of sending and receiving.

The request is subject to execution by the authorized state body within thirty working days from the date of its delivery (receipt).

In accordance with Part 3 of Article 471 of the Administrative Code of the Republic of Kazakhstan, administrative liability in the form of a fine in the amount of 30 MCI is provided for the failure of authorized bodies to comply with the requirements for the elimination of violations identified by the results of control on an official of the authorized body.

The recovery of the amounts of tax arrears identified by the results of the control is carried out by the authorized state bodies responsible for the correctness of calculation, completeness of collection and timely transfer of taxes and payments to the budget.

Authorized state bodies are responsible for the correctness of calculation, completeness of collection and timeliness of transfer of taxes and payments to the budget, as well as the reliability and timeliness of submission of information to the tax authorities in accordance with the laws of the Republic of Kazakhstan.