Appendix 56
to the order of the Chairman
of the State Revenue Committee
Ministry of Finance of
the Republic of Kazakhstan
No. 522 dated September 7, 2016
Regulations on the Department of State Revenue for Atyrau
region of the State Revenue Committee of the Ministry of Finance of the
Republic of Kazakhstan
1. General provisions
1. The Department of State Revenue for Atyrau region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – the Department) is a territorial body of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – Committee), authorized to perform the functions of state administration and control in the field of customs affairs, to ensure the completeness and timeliness of tax receipts, customs and other mandatory payments to the budget, calculation, deduction, transfer of social payments, state regulation of production, turnover of ethyl alcohol and alcoholic products, tobacco products, turnover of certain types of petroleum products and biofuels, state regulation and control in the field of rehabilitation and bankruptcy (except for banks, insurance (reinsurance) organizations and accumulative pension funds), participation in the implementation of tax policy and customs policy, participation in the development and implementation of customs regulation in the Republic of Kazakhstan of relations related to the movement of goods across the customs border of the Eurasian Economic Union, their transportation through the single customs territory of the Eurasian Economic Union under customs control, temporary storage, customs declaration, release and use in accordance with customs procedures, customs control, power relations between state revenue bodies and persons exercising the rights of ownership, use and disposal of these goods within the limits provided for by law, as well as for the identification and consideration of administrative offenses attributed by the legislation of the Republic of Kazakhstan to the jurisdiction of this body, and other functions in accordance with the legislation of the Republic of Kazakhstan.
Footnote. Paragraph 1 as amended by the order of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 No. 30.
2. The Department carries out its activities in accordance with the Constitution and laws of the Republic of Kazakhstan, acts of the President and the Government of the Republic of Kazakhstan, other regulatory legal acts, as well as this Regulation.
3. The Department is a legal entity in the organizational and legal form of a state institution, has seals and stamps with its name in the Kazakh language, forms of the established sample, as well as accounts in the treasury bodies of the Ministry of Finance of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan.
4. The Department enters into civil law relations on its own behalf.
5. The Department acts as a party to civil law relations on behalf of the state if it is authorized to do so in accordance with the legislation of the Republic of Kazakhstan.
6. The Department on issues of its competence, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, makes decisions drawn up by orders of the Head of the Department.
7. The structure and the limit of staffing is approved in accordance with the legislation of the Republic of Kazakhstan.
Paragraph 8 is set out in the wording of the order of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 22.07.2019 No. 350
8. Legal address of the Department: postal code 060005, Republic of Kazakhstan, Atyrau region, Atyrau city, Abaya street 10 A.
9. The full name of the state body is the republican state institution "Department of State Revenue for Atyrau region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan".
10. This Regulation is the constituent document of the Department.
11. The Department's activities are financed from the republican budget.
12. The Department is prohibited from entering into contractual relations with business entities for the performance of duties that are the functions of the Department.
13. If the Department is granted the right by legislative acts to carry out income-generating activities, then the income received from such activities is directed to the income of the republican budget.
2. Tasks, functions, rights and obligations of the Department
14. Tasks of the Department:
1) ensuring, within the powers of the economic security of the state, the legitimate rights and interests of business entities, society and the state;
2) excluded in accordance with the order of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 18.01.19 No. 30
3) ensuring the completeness and timeliness of the receipt of taxes, customs and other mandatory payments to the budget, as well as special, anti-dumping and countervailing duties;
4) implementation of the tax and customs policy of the Republic of Kazakhstan;
5) ensuring compliance with the tax legislation of the Republic of Kazakhstan;
6) ensuring, within its competence, measures to protect the national security of the member States of the Eurasian Economic Union, human life and health, animal and plant life, the environment, as well as, in accordance with an international treaty of the member States of the Eurasian Economic Union, measures to counteract the legalization (laundering) of proceeds from crime and the financing of terrorism when controlling the movement of the currency of the states across the customs border of the Eurasian Economic Union - members of the Eurasian Economic Union, securities and (or) currency valuables, traveler's checks;
7) within its competence, ensuring compliance with and enforcement of international acts, customs legislation of the Eurasian Economic Union, tax, customs and other legislation of the Republic of Kazakhstan;
8) ensuring, within its competence, compliance with customs and tariff regulation measures, prohibitions and restrictions, measures to protect the internal market in respect of goods transported across the customs border of the Eurasian Economic Union;
9) ensuring compliance with the rights and legitimate interests of persons in the field of customs regulation and creating conditions for accelerating trade turnover across the customs border of the Eurasian Economic Union;
10) ensuring the protection of intellectual property rights in the customs territory of the Eurasian Economic Union;
11) performing customs operations and conducting customs control within the framework of mutual administrative assistance;
12) implementation of customs control after the release of goods;
13) implementation of state control in the application of transfer prices;
14) implementation of state regulation of the production and turnover of ethyl alcohol and alcoholic beverages, tobacco products, as well as the turnover of certain types of petroleum products and biofuels;
15) ensuring completeness and timeliness of calculation, deduction and transfer of social payments;
16) excluded in accordance with the order of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 18.01.19 No. 30
17) state control over the rehabilitation procedure and bankruptcy procedure (with the exception of banks, insurance (reinsurance) organizations and the unified accumulative pension fund);
18) carrying out state veterinary and sanitary control and state quarantine phytosanitary control at automobile checkpoints across the customs border of the Eurasian Economic Union, with the exception of laboratory examination;
19) carrying out transport and sanitary quarantine control at automobile checkpoints across the customs border of the Eurasian Economic Union;
20) conducting radiation monitoring at checkpoints across the customs border of the Eurasian Economic Union;
21) excluded in accordance with the order of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 18.01.19 No. 30
22) excluded by order of the Acting Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 27.07.2018 No. 338;
23) performance of other tasks stipulated by the legislation of the Republic of Kazakhstan.
Footnote. Item 14 as amended by the Order of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 No. 30.
Paragraph 15 is set out in the wording of Order No. 83 of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 22.02.19, Order No. 350 of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 22.07.2019
15. Functions of the Department:
1) monitoring compliance with legislation providing for the completeness and timeliness of tax receipts, customs and other mandatory payments to the budget, as well as special, anti-dumping and countervailing duties;
2) application of the provisions of international treaties in accordance with the procedure established by the tax and customs legislation of the Republic of Kazakhstan and relevant international treaties;
3) interaction within the competence with other state bodies to ensure the economic security of the Republic of Kazakhstan;
4) ensuring the fulfillment of the international obligations of the Republic of Kazakhstan within the competence of the Department;
5) interaction with central and state bodies to monitor compliance with the customs legislation of the Eurasian Economic Union, tax, customs and other legislation of the Republic of Kazakhstan;
6) implementation of tax and customs administration;