Appendix 140
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 Management of State Revenue for
Zhanakorgan district of the State Revenue Department for
Kyzylorda Region State Revenue Committee
Ministry of Finance of the Republic of Kazakhstan
1. General provisions
The State Revenue Department for the Zhanakorgan district of the Department of State Revenue for the Kyzylorda Region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the Department) is a territorial body of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the Department). – Committee), authorized to perform functions to ensure the completeness and timeliness of tax receipts and other mandatory payments to the budget, calculation, withholding, transfer of social payments and other functions in accordance with the legislation of the Republic of Kazakhstan.
Footnote. Paragraph 1 as amended by the 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.
The Department carries out its activities in accordance with the Constitution and laws of the Republic of Kazakhstan, acts of the President and Government of the Republic of Kazakhstan, other regulatory legal acts, as well as this Regulation.
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, in accordance with the legislation of the Republic of Kazakhstan, accounts in the treasury bodies of the Ministry of Finance of the Republic of Kazakhstan.
4.The Management enters into civil law relations on its own behalf.
5.The Management 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 issued by orders of the Head of the Department.
The structure and the limit of staffing is approved in accordance with the legislation of the Republic of Kazakhstan.
Legal address of the Department: postal code 120300, Republic of Kazakhstan, Kyzylorda region, Zhanakorgan district, Zhanakorgan settlement, M. Kokenova Street, 110.
The full name of the state body is the republican state institution "State Revenue Department for the Zhanakorgan district of the State Revenue Department for the Kyzylorda region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan".
This Regulation is the constituent document of the Management.
11. Financing of the activities of the Department is carried out from the republican budget.
12.Management is prohibited from entering into contractual relations with business entities for the performance of duties that are Management functions.
If the Management of legislative acts is granted the right to carry out income-generating activities, then the income received from such activities is directed to the income of the republican budget.
Tasks, functions, rights and responsibilities of Management
13. Management Tasks:
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) ensuring the completeness and timeliness of the receipt of taxes and other mandatory payments to the budget;
3) within its competence, ensuring compliance with and enforcement of international acts, tax and other legislation of the Republic of Kazakhstan;
4) ensuring completeness and timeliness of calculation, deduction and transfer of social payments in accordance with the legislation of the Republic of Kazakhstan;
5) performance of other tasks stipulated by the legislation of the Republic of Kazakhstan.
Footnote. Item 13 as amended by the 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.
14.Management Functions:
1) control over compliance with tax legislation;
2) application of the provisions of international treaties in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan and relevant international treaties;
3) ensuring the fulfillment of the international obligations of the Republic of Kazakhstan within the competence of the Department;
4) interaction with state bodies to monitor compliance with tax and other legislation of the Republic of Kazakhstan;
5) excluded by the 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;
6) implementation of tax administration;
7) implementation of tax control in accordance with the tax legislation of the Republic of Kazakhstan;
8) provision of electronic services using information systems in accordance with the legislation of the Republic of Kazakhstan on informatization;
9) provision of public services in accordance with the standards and regulations for the provision of public services;
10) use of a risk management system;
11) interaction with state bodies and other organizations through information systems in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
12) posting information on the Internet resource in accordance with the legislation of the Republic of Kazakhstan on issues related to the competence of state revenue bodies;
13) preparation of protocols and consideration of cases of administrative offenses, application of other measures provided for by the legislation of the Republic of Kazakhstan on administrative offenses;
14) determination of objects of taxation and (or) objects related to taxation on the basis of indirect methods (assets, liabilities, turnover, costs, expenses) in case of violation of the accounting procedure;
15) providing explanations and comments on issues related to the emergence, execution and termination of a tax obligation;
16) cooperation with bodies of foreign states and international organizations in accordance with international treaties of the Republic of Kazakhstan;
17) issuance of a tax order on collection of debts of an individual in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan;
17-1) stopping at the State border of the Republic of Kazakhstan, which does not coincide with the customs border of the Eurasian Economic Union, vehicles, including those engaged in international transportation of goods;
17-2) request and receipt from the carrier or from a person carrying out the movement of goods across the State border of the Republic of Kazakhstan, which does not coincide with the customs border of the Eurasian Economic Union, the necessary information, as well as documents and information related to the goods being moved;
17-3) documenting, video and audio recording, film and photography of facts and events in accordance with the regulatory legal acts of the Republic of Kazakhstan;
17-4) monitoring compliance with prohibitions and restrictions on certain types of goods transported across the State Border of the Republic of Kazakhstan that does not coincide with the customs border of the Eurasian Economic Union;
17-5) implementation within the competence of marking and traceability of goods in accordance with approved procedures;
17-6) maintaining registers of participants in the turnover of goods subject to labeling and traceability;
17-7) within its competence, monitoring the turnover of goods subject to labeling and traceability, including in mutual trade with the member states of the Eurasian Economic Union;
18) making decisions on changing the deadline for the fulfillment of the tax obligation to pay taxes and (or) fees, as well as decisions on refusal to change the deadline for the fulfillment of the tax obligation to pay taxes and (or) fees in accordance with the tax legislation of the Republic of Kazakhstan;
19) implementation of other functions provided for by the legislation of the Republic of Kazakhstan.
Footnote. Item 14 as amended by the orders of the Acting Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 29.11.2016 No. 687; dated 27.07.2018 No. 338; dated 22.07.2019 No. 350.
Management rights and responsibilities:
1) request, receive, in accordance with the procedure established by law, from state bodies, their officials and transmit to them the necessary information and materials;
2) provide explanations and comments on the application of the current legislation on issues within the competence of the Department;
3) involve specialists of relevant state bodies, consultants and independent experts from among individuals and legal entities of the Republic of Kazakhstan and other states to conduct examinations, inspections and consultations;
4) consider cases of administrative offenses, draw up protocols on them and impose administrative penalties in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan on administrative offenses;
5) apply to the court, file lawsuits in order to protect the rights and interests of the Management in accordance with the legislation of the Republic of Kazakhstan;
6) consider appeals, applications and complaints of individuals and legal entities on issues within the competence of the Department;
7) require individuals and legal entities, in cases determined by legislation, to submit the necessary documents, reports in accordance with established forms;