Меню
Tax administration is a system (set) of measures and methods carried out 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.
1-1.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.
The issues of the introduction of electronic TTN are within the competence of the Ministry of Foreign Affairs of the Republic of Kazakhstan. At the same time, the issue of system integration or document management optimization is proposed for discussion.
Indeed, to date, individual SNTS are confirmed via a chatbot in Telegram. But this applies only to those farming co-ops that were not confirmed when crossing the border. This is often due to the lack of a formal SNT for importers and exporters when importing and exporting goods. In general, the chatbot is designed to promptly assist taxpayers in changing the statuses of unconfirmed businesses. Also, we would like to remind you that during the pilot project period there are no penalties for the absence of a farming co-op when crossing the border. After the completion of the pilot project, mandatory registration of a farming co-op is provided before crossing the border. The state revenue authorities will check the availability of the issued SNT in information systems, as well as the compliance of the declared information.
As part of the pilot project, employees of the state revenue authorities at automobile checkpoints confirm the SNT. At the same time, during the pilot project, it is possible to import goods without registration of a co-op, and exemption from administrative liability for violations during registration of a co-op is also provided. After the completion of the pilot project, mandatory registration of a farming co-op is provided before crossing the border. The state revenue authorities will check the availability of the issued SNT in information systems, as well as the compliance of the declared information.