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Tax administration is a system (set) of measures and methods implemented by tax authorities and other authorized state bodies for the collection of taxes and payments to the budget, including the implementation of tax control, the application of methods to ensure the performance of tax obligations not fulfilled in 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.
1-1. In order to modernize and improve tax administration, the tax authorities have the right to implement (implement) pilot projects that provide for a different procedure for tax administration and the performance of tax obligations by taxpayers.
In this category of taxpayers to be subject to the pilot project, the rights and obligations of taxpayers, tax and other authorized state bodies and organizations, territory (land) and (or) region of implementation and realization (implementation) pilot projects, the rules and timing of implementation (integration) pilot projects are defined by the authorized body.
- Tax administration is based on the following principles::
1) of the act;
2) improving the efficiency of interaction between the taxpayer and the tax authorities;
3) a differentiated approach to tax administration based on risk assessment.
You can register an individual entrepreneur online on the portal elicense.kz This is important in order to notify the tax authority about the start of business activities
Next, you need to select the "Notification of the start of activity as an individual entrepreneur" service in the right block of the main page.
After ordering the service online, select the tax authority you will be assigned to. After filling in the application field and "Request confirmation from the State Revenue Authority", select the "Send" button.
Then it is necessary to specify the details and parameters of the future enterprise – address, name, type of activity (OKED), form of taxation, etc.
The generated request is signed by the EDS. The notification about the opening of an individual entrepreneur will be sent to your personal account within 1 business day.
A taxpayer with the exception of a newly formed one according to Article 679 of the Tax Code has the right, in accordance with the conditions of application, to switch to a special tax regime based on a patent only from a generally established taxation procedure and from a special tax regime for peasant or farm enterprises
Thus it is not possible to switch from a simplified declaration to a patent for any type of activity It is permissible to switch from a simplified declaration only to a generally established tax regime
When crossing the state border, the carrier provides the SNT according to the registration number, the DGD employee confirms the EC Module in the IP
However, there are cases when a taxpayer has issued a medical certificate but the carrier did not provide it when crossing the border respectively the medical certificate remains unconfirmed by an employee of the DGD
For such cases, the CGD of the Ministry of Finance of the Republic of Kazakhstan has created a chatbot in the telegram where the NP can write a message to the DGD at the place of crossing the state border