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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.
2.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.
Can the farm apply the STR for small businesses when renting property in the lease in another locality?
A taxpayer applying the STR for farms in one locality and when carrying out activities for the renting property in the lease in another locality cannot simultaneously apply the SRT for farms and a special tax regime for small businesses. For the activities related to the leasing of property, the farm taxpayer calculates, pays the relevant taxes and submits tax reports related to them (TRF 220.00 no later than March 31 of the tax period) in accordance with the generally established procedure.
Question: How is it possible to refund the wrongly paid amount of the state duty?
Answer: The refund of the wrongly paid amount of the state duty is made subject to confirming by the relevant authorized state body through an electronic database and (or) on paper of the fact failure to perform actions (including as a result of the refusal of a taxpayer to commit actions before submitting the relevant documents).
To make a refund, a taxpayer is required to submit a tax application and a document from the relevant state body confirming the legality of the refund.
Question : How is it possible to make a refund of the wrongly paid tax amount?
Answer: The refund and offset is carried out by submitting a tax application (hereinafter - the TA) through:
- Taxpayer's account (Tax application – the TA for offsets and refunds)
- E-Government portal.kz , Egov.kz -mobile (Customs and Taxes-Taxation-Business-Services-Refund of wrongly paid taxes and payments)
- E-SalykAzamat mobile application (Menu-Tax Wallet-Overpayment Management)
The refund of the overpaid amount of tax, payment to the budget, or penalty is made to the taxpayer's bank account specified in the tax application within five working days from the date of registration of the tax application with the state revenue authority if there is no tax arrears to the budget.
If there is a tax debt, the state revenue authority sets off the overpaid amount of tax, payment to the budget, and penalties to repay the existing tax debt without submitting a tax application for offset.
Overpaid tax amounts, payments to the budget, and penalties without a taxpayer's tax application are offset primarily by paying off penalties for the type of tax and payment for which the overpaid amount was incurred, then by paying off arrears for other types of taxes and payments; penalties for other types of taxes and payments to this and other state revenue bodies.
The amount of overpaid tax, payment to the budget, and penalties shall be refunded after the specified offset.