Annex 65
to the order of Chairman of the State Revenue Commitee of
Ministry of Finance of the Republic
of Kazakhstan
dated 7 September 2016 № 522
Order
of Chairman of the StateRevenue Commitee of Ministry of Finance
of the Republic of Kazakhstan
dated 22 July 2019 №350
The regulation on State Revenue Department for the East Kazakhstan region of the State Revenue Commitee of
Ministry of Finance of the Republic of Kazakhstan
1) Ensure the economic security of the State, the legal rights and interests of commercial entities, society and the State within the scope of their powers.;
2) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
3) ensuring the completeness and timeliness of tax revenues, customs and other mandatory charges to the budget, as well as special anti-dumping and countervailing duties;
4) implementation of customs, tax policy of the Republic of Kazakhstan;
5) enforcing tax laws of the Republic of Kazakhstan;
6) ensuring in its areas of competence measures to protect national security of States - the members of the Eurasian Economic Unit, human life and health, flora and fauna, enviroment, and in accordance with international treaties of states- the members of the Eurasian Economic Unit - measures aimed at countering money-laundering, obtained by criminal means and the financing of terrorism for proceedings on control of movement across the customs frontier of Eurasian Economic Unit of currencies of the States - the members of the Eurasian Economic Unit, securities and (or) currency values, traveler's checks;
7) in its areas of competence to ensure implementation of international acts, tax law of Eurasian Economic Unit, tax, customs and other legislation of the Republic of Kazakhstan;
8) ensuring, in its areas of competence, compliance with customs and tariff regulations, prohibitions and restrictions,measures to protect their domestic markets in term of all goods, moved across the customs frontier of Eurasian Economic Unit;
9) ensuring respect for the rights and legitimate interests of individuals in the area of customs and generating more growth of turnover across the customs frontier of Eurasian Economic Unit;
10) guaranteeing protection of the right to the objects of intellectual property on the territory of the Eurasian Customs Union;
11) customs operations and customs control in the provision of international assistance mutual administrative assistance;
12) customs control after release of goods;
13) government control in the area of transfer;
14) legislation on ethyl alcohol and alcoholic goods, tobacco products, fur products, certain types of petroleum products and biofuels;
15) achieving complete and timeleness of calculation, deduction, remittance of social payments;
16) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
17) government control over of rehabilitation and insolvency proceedings, except banks, insurance (reinsurance) companies and Single Accumulative Pension Fund;
18) government veterinary-sanitary control and government health quarantine and phytosanitary control in motor vehicle crossing points across the customs frontier of Eurasian Economic Unit, except laboratory expertise;
19) transport and sanitary - quarantine control in motor vehicle crossing points пропуска across the customs frontier of Eurasian Economic Unit;
20) radiation control at entry points across the customs frontier of Eurasian Economic Unit;
21) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
22) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 27.07.18 № 338
23) fulfilment of other tasks, specified in the laws of the Republic of Kazakhstan.
1) monitoring of the implementation of the legislation, proving for completeness, timeliness of tax receipts, tax 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 such procedures as are established by tax and customs low of the Republic of Kazakhstan and relevant international treaties;
3) interaction within the competence with other State bodies providing economic security of the Republic of Kazakhstan;
4) ensuring compliance with international obligations of the Republic of Kazakhstan within the competence of thr Department;
5) interaction with central and state bodies providing control control of the observation of legislation acts in the customs area Eurasian Economic Unit, tax, customs and other legislation of the Republic of Kazakhstan;
6) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 27.07.18 г. № 338
7) tax and customs administration;
8) implementation of tax control, in accordance with с tax legislation of the Republic of Kazakhstan and customs control (including after release of goods) in accordance with customs legislation of Eurasian Economic Unit and the Republic of Kazakhstan;
9) participation in modernization and reengineering of business processes of tax and customs administration;
10) ensuring timely consideration and submission of responses or performing other actions resulting from incoming requests and proposals in the field of customs affairs;
11) review of contract of guarantee to ensure payment of customs duties, taxes and acting upon them.;
12) provision of e-services, using informational systems in accordance with law on informatics of the Republic of Kazakhstan;
13) provision of public services in accordance with the standards and regulations for the provision of public services;
14) usage of informational systems, communications networks and data transfer, technical means of customs control, as well as means of protection in accordance with the law of the Republic of Kazakhstan;
15) use of risk-management system;
16) tax audit, in conditions established by tax law of the Republic of Kazakhstan, customs inspections in conditions established by customs law of Eurasian Economic Unit and the Republic of Kazakhstan, inspections on transfer pricing in conditions established by low he Republic of Kazakhstan;
17) unscheduled inspections, in conditions established by low he Republic of Kazakhstan;
18) charging of customs payments and taxes, as well as special anti-dumping and countervailing duties, of correctness of their financial procedures and timely payment, credit (refund) and adoption of measures to enforce them;
19) interaction with state bodies and other institutions through informational systems in conditions established by law of the Republic of Kazakhstan;
20) placement of information on an Internet resource in accordance with the law of the Republic of Kazakhstan, on issues related to the competence of State Revenue bodies;
21) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 27.07.18 № 338;
22) organization and performing of works to enforce tax debt, customs debts, taxes, special anti-dumping and countervailing duties, penalties, interests and social transfers debts
23) drawing up protocols and the handling of administrative offences, administrative detention, as well as other measures, established by law on administrative offences of the Republic of Kazakhstan ;
24) reconsideration of regulations proceedings for administrative offences, which have not yet acquired legal в порядке, established by law on administrative offences of the Republic of Kazakhstan ;
25) identification of the taxable objects and (or) objects, relating to the taxation, through indirect methods, (assets, obligations, turnover, costs, expenses) in case of improper keeping;
26) Consideration of issues related to the rescheduling of the tax obligation to pay taxes and (or) payments in accordance with the law of the Republic of Kazakhstan;
27) clarification and comments on tax liability, its performance and termination;
28) control and analysis of tax and non-tax revenues within the competence, specified by laws and regulations (except revenue share of profits of state-owned enterprises, dividends from stakes, which are state property, rent for the use of Baikonur complex, rent for the use and sale of State property, privatization of objects of State property, revenues from capital transactions);
29) implementation of control over compliance with the procedure for accounting, storage, valuation, subsequent use and sale of converting the goods (subject to conversion) into State ownership.;
30) issuance licences for the possession, wholesale and retail sale of ethyl alcohol and alcoholic beverages;
31) the establishment by investigating compliance with the qualification requirements for sales of ethyl alcohol and alcoholic beverages.;
32) record-keeping, reporting concerning the circulation of ethyl alcohol and alcoholic beverages;
33) record-keeping, reporting concerning the circulation of tobacco products;
34) state control and legal action against the offenders, in accordance with the law of the Republic of Kazakhstan, in production and turn of ethyl alcohol, alcoholic beverages, tobacco products, as well as in turnover of some types of oil products and biofuels;
35) control over the implementation of ethyl alcohol, alcohol producers, pharmaceutical companies and state medical institutions, as well as institutions, using ethyl alcohol for technical purposes and for the production of non-alcoholic products;
36) control over minimum levels of ethyl alcohol, alcoholic beverages volume;
37) control, within its competnce, how entities observe the rules, norms and instructions technological process, storage and implementation, technical regulations and standards, in the area of the production and turnover of ethyl alcohol, alcoholic beverages and tobacco products, as well as some types of oil products and biofuels;
38) control over technological line of manufacture ethyl alcohol and alkoholic beverages pouring line with appropriate alcohol measuring machines and monitoring devices, as well as availability of monitoring devices and their functioning at oil refineries, the bases of petroleum products and gas stations.
39) control over tornover of ethyl alcohol, alcoholic beverages, oil products through consignment notes and declarations on ethyl alcohol, alcoholic beverages turnover and some types of oil products;
40) interaction with local state bodies in order to control manufacture and оборотом ethyl alcohol, alcoholic beverages, tobacco products, oil products and biofuels turnover;
41) control, accounting and analys of balance of tobacco products turnover volume;
42) control over ethyl alcohol and alcoholic beverages turnover;
43) control over oil products and biofuels turnover;
44) control over minimum price in selling alcoholic beverages and tobacco products;
44-1) control over movement of production across the State border of the Republic of Kazakhstan;
45) interaction with с the appropriate agencies of foreign States, international organizations on issues pertaining to state revenue administration;
46) state control over за rehabilitation and bankruptcy procedures;
47) detection of false and intentional bankruptcy signs;
48) adoption of measures to identify deals under circumstances, in accordance with the law of the Republic of Kazakhstan on rehabilitation and bankruptcy;
49) request for supporting documents from sanation participant;
50) negotiated sales of property of the bankruptcy estate to temporary managers in accordance with the law of the Republic of Kazakhstan on rehabilitation and bankruptcy;
51) dealing with complaints against temporary administrator actions, rehabilitation, temporary and bankrupt managers;
52) request and receive information about bankrupt and insolvent debtors from state bodies, legal entities and their officials;
53) submission of information to temporary and bankrupt managers on the ownership and number of the bank account, on which there is legally effective court decision on the declaration of bankruptcy, balances and cash flows in these accounts;
54) sending notifications for the Court- on drop registration of temporary manager, temporary administrator, as well as assembly of creditors - on drop registration of rehabilitation or bankrupt manager;
55) performing the monitoring and oversight functions over the local executive authorities on issues, belonging tothe Department powers;
56) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 27.07.18 № 338;
57) control over compliance with electoral rules electronic auction rules, related to sales of property and other assetsof debtor;
58) appointment to the rehabilitation or bankruptcy manager of a candidate submitted by the creditor assembly;
59) making proposals for special provisions and the insolvency estate and additional requirements for buyers the insolvency estate in case of bankruptcy of organizations and individual entrepreneurs, related to natural monopolies or market makers, having dominant or monopolistic power in the relevant commodity market, or having strategic importance to the economy of the Republic, which could affect human life, health, national security or the environment including institutions, whose shares (block of the bank's shares) classified as strategic sites in accordance with the law of the Republic of Kazakhstan, as well as declared bankrupt by State, for which the procedures are provided with the law of the Republic of Kazakhstan rehabilitation and bankruptcy;
60) analyse current informatin on the implementation of the the rehabilitation procedure from rehabilitation manager, on debtor’s financial situation collecting data and bankruptcy proceedings from temporary manager, on implementation of bankruptcy proceedings from bankruptcy manager;
61) alignment of recognition of the absent debtor bankrupt and eliminate it without initiating bankruptcy proceedings bearing in mind the conclusion of temporary manager on the absence of the debtor at the address specified in the application for declaring the debtor bankrupt, and the absence of property (assets), through which it is possible to implement the procedure of bankruptcy;
62) alignment of the sale of the bankrupt's property by the temporary manager in accordance with the conditions specified by law of the Republic of Kazakhstan on rehabilitation and bankruptcy;
63) contesting decisions and actions (inaction) of temporary administrator, rehabilitation, temporary and bankrupt managers for established cases of misconduct of law of the Republic of Kazakhstan on rehabilitation and bankruptcy;
64) clarification and making the commentaries on introduction, conduct and termination of bankruptcy and rehabilitation procedures within its competence;
65) sending notifications for the Court - on drop registration of temporary manager, temporary administrator, as well as assembly of creditors - on drop registration of rehabilitation or bankrupt manager;
66) of rehabilitation or bankrupt manager suspension;
67) posting on the internet recources the creditor claims registry;
68) in accordance witk the law of the Republic of Kazakhstan on rehabilitation and bankruptcy following things are posted:
noticatons of a meeting of creditors;
bankruptcy announcement and procedure for filing claims by creditors;
announcement of recognition of the debtor as bankrupt and its liquidation with the initiation of bankruptcy proceedings;
announcement of applying rehabilitation procedures procedure for filing claims by creditors;
69) holding by court order:
of the first meeting of creditors in accordance with the conditions specified by law of the Republic of Kazakhstan on rehabilitation and bankruptcy;
of liquidation of a bankrupt without initiating bankruptcy proceedings with the conditions specified by law of the Republic of Kazakhstan on rehabilitation and bankruptcy;
70) control over compliance with electoral rules electronic auction rules, related to sales of property and other assetsof debtor;
71) customs clearance of goods transported across the customs border of the Eurasian Economic Union, including the use of information technologies;
72) handling of customs declarations cash funds and monetary instruments;
73) ensuring chain movement of goods and personal vehicles by individuals through the Eurasian Economic Union borders;
74) customs declarations and customs control over articles for personal use, delivered through international mail;
75) customs declarations and customs control over goods, moved across Eurasian Economic Union borders by particular categories of foreign persons;
76) control over persons engaged in activities in the area of customs affairs, within the competence;
77) Provision of continuing timely information and counselling of participants of foreign economic and other activities in the area of custom on issues, related to customs law of the Republic of Kazakhstan, and other issues, within the competence of the State Revenue bodies., including amendments or additions to the customs law of the Eurasian Economic Union and the Republic of Kazakhstan;
78) customs control over conditionally issued goods in accordance with customs law of the Eurasian Economic Union and the Republic of Kazakhstan;
79) enforcement within the competence of customs and tariff regulation measures, prohibitions and restrictions,measures to protect their domestic markets in term of all goods, moved across the customs frontier of Eurasian Economic Unit;
80) within the competence, interaction with national security agencies and other relevant authorities of measures to ensure the protection of the state border of the Republic of Kazakhstan;
81) within the competence, оprotection of the customs border of Eurasian Economic Unit and control over compliance of the customs control zone;
82) control over correctness of determining the origin of a product.;
83) control over correctness of granting tariff preferences;
84) control over the classification of goods according to the Common Commodity Nomenclature of foreign economic activity of Eurasian Economic Unit (hereinafter - CN FEA EEU);
85) control over correctness of defining the customs value of goods, including correctness of implementation of chosen method and structure claimed customs value and formulation of recommendations on improving the administration level of the customs value of goods;
85-1) preliminary rulings on customs valuation;
85-2) analysis of customs valuation imported into the territory the Republic of Kazakhstan;
85-3) the drawing of conclusions on customs valuation, classification and origin of productswhich were the illegal removed;
85-4) participation in the development of risk profiles on the customs value of goods;
86) customs control over compliance with the requirements and conditions of customs procedures, related to the goods which do not acquire the status of goods of the Eurasian Economic Union, as well as the requirements and conditions for the completion of the customs procedures;
87) making preliminary decision on classification of goods according to CN FEA EEU, related to implementation of chosen method of defining the customs value of imported goods, and other issues in accordance with customs law of the Eurasian Economic Union and the Republic of Kazakhstan;
88) consideration of documents, defined by customs law of the Eurasian Economic Union and the Republic of Kazakhstan, on the basis of which there is exemption from customs duty and taxes;
89) gathering information on import in the Republic of Kazakhstan or export from the Republic of Kazakhstan subject to financial monitoring cultural property, cash currency, documentary bearer securities, bills of exchange, cheques, except import or export, from the territory, a part of the customs territory of the Eurasian Economic Union, to the territory, a part of the customs territory of the Eurasian Economic Union, in accordance with the law of the Republic of Kazakhstan ;
89-1) stop on the State border of the Republic of Kazakhstan, which doesn't match the customs border of the Eurasian Economic Union, vehicles, incuding international carriage of goods;
89-2) request and receive from the carrier or from a person moving goods across the State border of the Republic of Kazakhstan that 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;
89-3) documenting, video and audio recording, film and photography of facts and events in accordance with the regulatory legal acts of the Republic of Kazakhstan;
89-4) control over compliance with prohibitions and restrictions on certain types of goods transported across the State border of the Republic of Kazakhstan that does not match with the customs border of the Eurasian Economic Union;
89-5) implementation within the competence of marking and traceability of goods in accordance with the approved procedures;
89-6) maintaining registers of participants in the turnover of goods subject to labeling and traceability;
89-7) within the competence monitoring the turnover of goods subject to marking and traceability, including in mutual trade with the member States of the Eurasian Economic Union;
90) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
91) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
92) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
93) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
94) ensuring compliance with the requirements for information protection and operation of information protection tools in accordance with the law of the Republic of Kazakhstan;
95) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
96) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
97) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 27.07.18 № 338;
98) implementation of other functions provided by the law of the Republic of Kazakhstan.
Rights:
1) to exercise tax and customs control, including by conducting tax and customs inspections;
2) to seek and receive information, documents as well as other information, needed to implement the main tasks and functions of the Department, in accordance with legal procedure of the Republic of Kazakhstan and , in accordance with the provisions of international treaties.;
3) when conducting tax and customs control, involve specialists in various fields of knowledge in accordance with the procedure provided by the legislation of the Republic of Kazakhstan;
4) to submit claims to the courts in accordance with the legislation of the Republic of Kazakhstan, including on the recognition of transactions as invalid, on the recognition of a taxpayer( tax agent), a declarant and persons engaged in activities in the field of customs affairs as bankrupt, on the forced issue of declared shares of a taxpayer (tax agent) - joint-stock companies with state participation in the authorized capital in accordance with the legislation of the Republic of Kazakhstan, on the recognition of transactions void, on liquidation of the legal entity on the grounds provided for in subparagraphs 1) and 2) of paragraph 2 of article 49 of the Civil code of the Republic of Kazakhstan;
5) to require the heads and other officials of the organizations irrespective of forms of ownership, as well as individuals providing documents, data, information, including banking, commercial and other legally protected by the legislation of the Republic of Kazakhstan the secrecy, the presentation of goods, audits and inspections, as well as to require designated persons to perform other actions necessary for the implementation of the main tasks and functions of the Department, in accordance with legislation of the Republic of Kazakhstan;
6) to intecact with State bodies, ensuring the mutual exchange of information, including by electronic means in accordance with the procedure provided by the legislation of the Republic of Kazakhstan;
7) organization of activities to improve the tax and customs culture and public awareness on the issues of tax legislation and customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan;
8) to provide training, for, retraining and and advanced training of employees of the Department;
9) to make proposals on improving the tax legislation of the Republic of Kazakhstan and the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan;
10) to make proposals for the conclusion and accession to international treaties in the field of taxation and customs affairs;
11) to determine by indirect method the objects of taxation and (or) objects related to taxation, in accordance with the procedure provided by the legislation of the Republic of Kazakhstan;
12) to conduct inspections of compliance by administrators with the requirements established by the legislation of the Republic of Kazakhstan for conducting rehabilitation and bankruptcy procedures;
13) to involve employees of other state bodies in inspections of compliance by administrators with the requirements provided by the legislation of the Republic of Kazakhstan for conducting rehabilitation procedures and bankruptcy procedures;
14) to give notice of elimination of violations of the results of cameral control the activities of the administrator, and also to eliminate violations identified by the inspection results of the previous administrator, suspended for these violations;
15) to require the submission of a report on the implementation of the notification on the elimination of violations identified by the results of the internal control of the administrator's activities;
16) to involve specialists of other state bodies, consultants and experts from among individuals and legal entities of the Republic of Kazakhstan and other states on the issues of regulating the turnover of ethyl alcohol and alcoholic beverages;
17) to check the compliance of the subjects with the norms, rules and instructions of the technological process, storage and sale, technical regulations and standards in the area of production and turnover of ethyl alcohol, alcoholic beverages and tobacco products, as well as the turnover of certain types of petroleum products and biofuels;
18) to control the equipping of technological lines of production of ethyl alcohol and alcoholic products filling with the relevant alcohol measuring devices, control metering devices and their functioning;
19) to stop vehicles, as well as forcibly return watercraft and aircraft left the customs territory of the Eurasian Economic Union, without the permission of the state revenue authorities;
20) to make requests to tobacco manufacturers, within their competence, to provide the necessary information for the implementation of state regulation of the production and turnover of tobacco products;
21) to take samples and (or) samples of goods in accordance with the legislation of the Republic of Kazakhstan;
22) to seize documents or their copies from the inspected person comleting the act of seizure during mobile customs inspections;
23) to seize the goods or remove them in the order established bythe law of the Republic of Kazakhstan for the period of the mobile customs inspection to prevent actions aimed at alienation of goods which are subject to customs inspections, or control over the goods in any other way;
24) to seal the premises, warehouses, archives and other locations (storage) of documents and goods which are subject to mobile customs inspections;
24-1) to gain access to the objects of the inspected person upon presentation of requirements for conducting a mobile customs inspection and official certificates from customs officials;
25) send official representatives of state revenue bodies regarding customs matters to foreign countries in accordance with international treaties of the Republic of Kazakhstan;
26) to confiscate or to seize documents, goods, objects or other property in accordance with the legislation on administrative offenses;
27) to make documentation, video and audio recording, film and photography of facts and events in accordance with the legislative acts of the Republic of Kazakhstan;
28) purchase goods to perform the functions assigned to the state revenue bodies in accordance with the legislation of the Republic of Kazakhstan;
28-1) to implement (implement) pilot projects which provides for another procedure for tax administration and the fulfillment of tax obligations by taxpayers in order to modernize and improve tax administration,;
29) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
30) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
31) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 27.07.18 № 338;
32) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
33) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
34) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
35) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
36) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
37) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
38) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
39) to implement other rights according the legislation of the Republic of Kazakhstan,;
The responsibilities:
40) to respect the lawful rights of taxpayers( tax agents), declarants and persons engaged in the area of customs.;
41) to defend the interests of the State;
42) implement, in cooperation with the national security agencies and other relevant state bodies of the Republic of Kazakhstan, measures to ensure the protection of the customs border of the Eurasian Economic Union;
43) to ensure the implementation of the international obligations of the Republic of Kazakhstan within the competence of the Department;
44) to control over compliance with legislation providing the completeness and timeliness of tax receipts, customs and other mandatory payments to the budget, as well as special, anti-dumping and countervailing duties;
45) to perform admin functions in the area of customs and taxes;
46) to inspect subjects on issues of state regulation of production and turnover of certain types of excisable goods;
47) to inspect authorized and local executive bodies regardin the correctness of calculation, completeness of collection, timely transfer of taxes and other mandatory payments to the budget;
48) to undertake work on the compulsory collection of tax debt, arrears in customs payments and taxes, special, anti-dumping, countervailing duties, penalties and arrears on social payments;
49) within the competence, to set off and (or) refund excessively (erroneously) or excessively paid taxes, customs fees, customs duties, other mandatory payments and penalties to the budget; to refund fines, amounts of advance payments and amounts of security for the payment of customs duties;
50) to investigate complaints against decisions, actions (inaction) of state revenue bodies and their officials in accordance under the procedures and within the time limits established by law og the Republic of Kazakhstan;
51) to observe tax and secrecies protected by law of the Republic of Kazakhstan;
52) to provide public services in accordance with the standards and regulations for the provision of public services approved in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
53) to consider appeals, applications, complaints of individuals and legal entities on issues within the competence of the Department;
54) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 27.07.18 № 338;
55) to write the reports and consider cases of administrative offenses, allow administrative detention, as well as to apply other measures provided for by the law of the Republic of Kazakhstan on administrative offenses;
56) to take administrative legal action в provided for by the law of the Republic of Kazakhstan on administrative offenses;
57) to ensure, in accordance with the law of the Republic of Kazakhstan, protection against illegal actions with regard to the activities of state revenue bodies, officials of state revenue bodies and their family members;
58) to keep a record of taxpayers, objects of taxation and (or) objects related to taxation; accounting for calculated, accrued and paid taxes and other mandatory payments to the budget, calculated, accrued and paid social payments;
59) to clarify and to give comments on the occurrence, execution and termination of a tax liability, transfer pricing, as well as on the introduction, conduct and termination of rehabilitation and bankruptcy procedures;
60) to provide information to the taxpayer (tax agent) on current taxes and other mandatory payments to the budget, on changes in the tax legislation of the Republic of Kazakhstan, to explain the procedure for filling out tax forms;
61) to publish in the media the lists of taxpayers (tax agents), applicants and persons working in the field of customs, have tax arrears, arrears of customs payments and taxes, fines, and inactive legal entities and taxpayers, recognized by the pseudo-enterprises on the basis of a legally valid sentence or decision of the court in the procedure established by the law of the Republic of Kazakhstan;
62) to monitor compliance with the procedure for accounting, storage, evaluation, further use and sale of state-owned property, for the completeness and timeliness of its transfer to the relevant authorized state body in accordance with the law of the Republic of Kazakhstan, as well as for the completeness and timeliness of receipt of money to the budget in the event of its sale;
63) ensure the safety of goods converted into state property;
64) to monitor the activities of authorized state bodies and local executive bodies on the correctness of calculation, completeness of collection, timely transfer of taxes and other mandatory payments to the budget;
65) conduct customs with regard to goods and vehicles transported across the customs border of the Eurasian Economic Union;
66) to provide free information and consultation in the field of customs;
67) to provide the taxpayer (tax agent), approved in accordance with law of the Republic of Kazakhstan, the standards of public services, forms of the established forms of tax declarations and (or) software required for filing tax reporting and electronic applications for free;
68) to assist, within the limits of the competence, declarants and persons engaged in in the field of customs; assistance in the implementation of their rights;
69) to control over the activities of declarants and persons engaged in the field of customs, their compliance with the conditions and performance of duties established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, as well as other legislative acts of the Republic of Kazakhstan;
70) to protect, within its competence, the customs border of the Eurasian Economic Union;
71) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
72) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
73) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
74) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
75) is excluded in accordance with Chairman of the State Revenue Commitee Ministry of Finance of the Republic of Kazakhstan dated 18.01.2019 № 30;
76) to implement other responsibilities provided by the law of the Republic of Kazakhstan.
1) defines the powers and responsibilities of its deputies, managers, employees of the department's structural divisions, heads of the department's territorial bodies;
2) Approves the staffing table of the Department within staffing levels limits of the Department;
3) in accordance with the law of Republic of Kazakhstan ,assigned and removed:
employees of the Department;
heads of state revenue divisions for districts, cities, districts in cities and on the territory of special economic zones;
heads of customs posts and their deputies;
heads of divisuons – customs post « Clearance Hub»;
deputy heads of state revenue divisions for districts, cities, districts in cities and on the territory of special economic zones;
4) takes disciplinary measures in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
5) approves the regulations on the structural divisions of the Department;
6) in accordance with law of the Republic of Kazakhstan, solves questions of bussiness trips, granting leave, financial assistance, training (retraining), promotion, additional pays and bonuses payment for the deputy head of the Department, employees of the Department, heads and deputy heads of territorial bodies of the Department;
7) is personally responsible for combating corruption;
8) is personally responsible for for the accuracy of the information provided to the Committee;
9) within the competence signs the acts of the Department;
10) represents the Department in all state bodies and other organizations;
11) implement other powers provided by the law of the Republic of Kazakhstan.
Exercise of the powers of the Head of the Department during his absence is conducted by their deputy in accordance with the legislation of the Republic of Kazakhstan.
The property of the Department is formed at the expense of the property transferred to it by the owner, as well as property (including monetary income) acquired as a result of its own activities and other sources not prohibited by the legislation of the Republic of Kazakhstan.
List of government agencies - territorial bodies of the Department