Appendix 56
to the order of the Acting Chairman
of the State Revenue Committee
of Ministry of Finance
of the Republic of Kazakhstan
dated «12» July 2022 № 496
Appendix 65
to the order of the Chairman
of the State Revenue Committee
of Ministry of Finance
of the Republic of Kazakhstan
No. 522 dated September 7, 2016
Regulation
on the State Revenue Department for the East Kazakhstan region of the State Revenue Committee of the Ministry of Finance
of the Republic of Kazakhstan
Chapter 1. General provisions
1) tax and customs administration;
2) state regulation of the production and turnover of ethyl alcohol, alcoholic and tobacco products;
3) turnover of petroleum products and biofuels;
4) state regulation in the field of customs, implementing tax policy of the Republic of Kazakhstan;
5) state regulation in the field of rehabilitation and bankruptcy (except for state enterprises, institutions, banks, insurance (reinsurance) organizations and accumulative pension funds);
6) in other areas referred to the competence of the Department by the current legislation.
If the Department is granted the right by legislative acts to carry out income-generating activities, then the income received from such activities is sent to the state budget.
Chapter 2. Tasks, rights and responsibilities of the Department
1) customs, tax and other law enforcement of the Republic of Kazakhstan, which the state revenue bodies of customs legislation of the Eurasian Economic Union (hereinafter – the EEU) were established to monitor.;
2) ensuring the completeness and timeliness of receipt of taxes, customs and other obligatory payments to the budget, as well as special, anti-dumping and countervailing duties;
3) ensuring completeness and timeliness of calculation, deduction and transfer of social payments in accordance with the legislation of the Republic of Kazakhstan;
4) participation in the implementation of the tax policy of the Republic of Kazakhstan;
5) ensuring, within its competence, safeguarding the sovereignty and economic security of the Republic of Kazakhstan;
6) protection of national security of the Republic of Kazakhstan, human life and health, flora and fauna, environment;
7) creating conditions for speeding and simplifying the movement of goods across the customs border of the EEU;
8) state regulation of the production and turnover of ethyl alcohol and alcoholic and tobacco products, as well as the turnover of petroleum products and biofuels;
9) state regulation in the field of rehabilitation and bankruptcy (except for banks, insurance (reinsurance) organizations and accumulative pension funds);
10) international cooperation on issues within the competence of the Committee;
11) performance of other tasks stipulated by the legislation of the Republic of Kazakhstan.
1) rights:
to cooperate internationally on taxation issues, including exchanging information with authorized bodies of foreign states;
during tax control, require a taxpayer (tax agent) to grant the right of access to view data of software designed to automate accounting and tax accounting, and (or) an information system containing data of primary accounting documents, accounting registers, information about taxable objects and (or) objects related to taxation, in if the taxpayer (tax agent) uses such software and (or) information system, with the exception of the right of access to view the data of the software and (or) the information system of second-tier banks and organizations engaged in certain types of banking transactions containing information constituting a banking secret in accordance with the laws of the Republic of Kazakhstan;
to require a taxpayer (tax agent):
to submit documents confirming the correctness of calculation and timeliness of payment (withholding and transfer) of taxes and payments to the budget, completeness and timeliness of calculation, withholding and transfer of social payments;
written explanations on the tax forms drawn up by the taxpayer (tax agent), as well as the financial statements of the taxpayer (tax agent), including the consolidated financial statements of the resident taxpayer (tax agent), including the financial statements of its subsidiaries located outside the Republic of Kazakhstan, with an audit report attached if for such a person the laws of the Republic of Kazakhstan establish mandatory audit;
to carry out the implementation (integration) of pilot projects providing for a different procedure for tax administration and the fulfillment of tax obligations by taxpayers in order to modernize and improve tax administration;
to receive from second-tier banks and organizations engaged in certain types of banking operations, custodians, a single registrar, brokers and (or) dealers with the right to maintain customer accounts as nominal holders of securities, investment portfolio managers, as well as insurance organizations information, the submission of which is provided for by the tax legislation of the Republic of Kazakhstan;
to receive information on the availability and numbers of bank accounts, on the balances and movement of money on these accounts in compliance with the requirements established by the laws of the Republic of Kazakhstan for disclosure of information constituting commercial, banking and other legally protected secrets in respect of persons defined by the tax legislation of the Republic of Kazakhstan from second-tier banks and organizations engaged in certain types of banking operations;
in accordance with the procedure established by the Code of the Republic of Kazakhstan on Administrative Offenses, to withdraw documents from the taxpayer (tax agent) indicating the commission of administrative offenses during the tax audit;
to request and receive from the state bodies of the Republic of Kazakhstan and bodies of foreign states, declarants, persons engaged in activities in the field of customs and audited persons the necessary information, as well as documents and information related to the field of customs;
to operate information systems, communication systems and data transmission systems, technical means of customs control, as well as means of information protection in accordance with the legislation of the Republic of Kazakhstan;
to undertake research, educational, publishing activities in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
to stop vehicles, as well as forcibly return water and aircraft that have left the customs territory of the EEU, without the permission of state revenue authorities;
to collect the samples of goods in accordance with the legislation of the Republic of Kazakhstan;
to withdraw documents from the person being checked or their copies with the drawing up of the act of withdrawal during field customs inspections;
to seize goods or seize them in accordance with the procedure established by the legislation of the Republic of Kazakhstan for the period of conducting a fielcustoms inspection to prevent actions aimed at alienating goods or disposing of these goods in another way;
to seal the premises where the goods are located, in cases provided for by the legislation of the Republic of Kazakhstan;
to cooperate with government agencies, ensuring mutual exchange of information, including electronically in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
to organize and perform activities to improve tax and customs culture and public awareness on tax legislation and customs legislation of the EEU and the Republic of Kazakhstan;
to purchase goods to perform the functions assigned to the state revenue bodies in accordance with the legislation of the Republic of Kazakhstan;
to analyze and summarize the practice of applying tax and customs legislation in the Republic of Kazakhstan and foreign countries, as well as make proposals to improve the tax legislation of the Republic of Kazakhstan and the customs legislation of the EEU and the Republic of Kazakhstan;
to provide explanations and comments on the application of current legislation on issues within the competence of the Department;
to send notifications on the elimination of violations based on the results of cameral control of the administrator's activities, as well as on the elimination of violations identified by the results of the audit of the activities of the previous administrator suspended for these violations;
to liquidate a bankrupt without initiating bankruptcy proceedings in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
to send a reasoned refusal to the creditors' meeting to appoint a candidate for rehabilitation, bankruptcy managers or a message on the removal of rehabilitation, bankruptcy managers from registration;
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 regulation of production and turnover of ethyl alcohol and alcoholic products;
verify compliance by subjects with the norms, rules, and instructions of the technological process, storage and sale, technical regulations and standards in force in the field of production and turnover of ethyl alcohol, alcoholic beverages and tobacco products, as well as turnover of certain types of petroleum products and biofuels;
to control the equipment of technological lines for the production of ethyl alcohol and bottling lines of alcoholic beverages with appropriate alcohol measuring devices and control metering devices and their functioning;
check the actual production volumes of ethyl alcohol, vodka and alcoholic beverages to comply with the requirements established by the legislation of the Republic of Kazakhstan for the production of their minimum volume;
to send a request to manufacturers of tobacco products to provide the necessary information for the implementation of state regulation of the production and turnover of tobacco products within the competence;
to seize documents, goods, objects or other property in accordance with the legislation of the Republic of Kazakhstan on administrative offenses;
to write reports and consider cases of administrative offenses, allow administrative detention, as well as apply other measures provided for by the Code of the Republic of Kazakhstan on Administrative Offenses;
to document, video and audio recording, film and photography of facts and events in accordance with the legislative acts of the Republic of Kazakhstan;
to encourage employees, impose disciplinary measures, bring employees to material liability in cases and in accordance with the procedure provided for by the Labor Code and the legislation on public service of the Republic of Kazakhstan;
take part in the development and implementation of crime control programs in the Republic of Kazakhstan;
to train, re-train and improve the qualifications of employees of the Department;
to go to court, make claims in order to protect the rights and interests of the Department in accordance with the legislation of the Republic of Kazakhstan;
exercise other rights provided for by the current legislative acts;
2) responsibilities:
to provide a taxpayer (tax agent) with information on current taxes and payments to the budget, on tax legislation changes of the Republic of Kazakhstan, clarify issues on the application of the tax legislation of the Republic of Kazakhstan;
to clarify and comment on the occurrence, execution and termination of a tax obligation within its competence;
to ensure, during the limitation period, the safety of information confirming the fact of payment of taxes and payments to the budget;
provide access to the information system of tax authorities to the authorized state body carrying out financial monitoring and taking other measures to counteract the legalization (laundering) of income, in accordance with the legislation of the Republic of Kazakhstan;
to post information on taxpayers (tax agents) on the Internet resource of the authorized body in the manner and cases defined by the Code of the Republic of Kazakhstan «On Taxes and Other Payments to the Budget» (Tax Code):
with tax arrears;
recognized as inactive in accordance with the tax legislation of the Republic of Kazakhstan;
whose registration has been invalidated on the basis of a judicial act that has entered into legal force;
to provide free of charge to the taxpayer (tax agent) the forms of the established forms of tax applications and (or) the software necessary for the submission of tax reports and applications in electronic form;
to apply methods of ensuring the fulfillment of a tax obligation and collect the tax debt of a taxpayer (tax agent) under compulsion;
to monitor compliance with the procedure for accounting, storage, evaluation, further use and sale of state property, the completeness and timeliness of its transfer to the relevant authorized state body in accordance with the legislation of the Republic of Kazakhstan, as well as the completeness and timeliness of receipt of money to the budget in case of its implementation;
to monitor the activities of authorized state bodies and local executive bodies on the correctness of calculation, completeness of collection and timeliness of transfer of taxes and payments to the budget;
to submit, in the manner and within the time limits established by the Tax Code, a certificate on the amounts of income received by a non-resident from sources in the Republic of Kazakhstan and withheld (paid) taxes according to the tax application of a taxpayer (tax agent);
to perform auditing of subjects on issues of state regulation of production and turnover of certain types of excisable goods;
to control over the activities of excise posts in organizations engaged in the production and import of excisable goods;
to keep tax secret and other secrets protected by the legislation of the Republic of Kazakhstan;
to keep records 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, withheld and transferred mandatory pension contributions, mandatory occupational pension contributions, calculated and paid social contributions;
to publish lists of taxpayers (tax agents), declarants and persons engaged in activities in the field of customs, with tax arrears, arrears on customs payments and taxes, penalties, as well as inactive legal entities and taxpayers, in the mass media, in the manner and cases established by the legislation of the Republic of Kazakhstan;
to promote the development of foreign trade by creating conditions conducive to the expediting of trade turnover across the customs border of the EEU;
to carry out customs control in respect of goods and vehicles transported across the customs border of the EEU;
to assist, within the limits of their powers, declarants and persons engaged in activities in the field of customs in the exercise of their rights;
to ensure the completeness of collection and timely transfer of customs payments, taxes, special, anti-dumping, countervailing duties to the budget;
to make decisions within the time limits established by the Code of the Republic of Kazakhstan «On Customs Regulation in the Republic of Kazakhstan», within its competence and to monitor the activities of declarants and persons engaged in activities in the field of customs , their compliance with the conditions and performance of duties established by the customs legislation of the EEU and (or) the Republic of Kazakhstan, as well as other
to ensure the protection of the customs border of the EEU for compliance with customs and other legislation of the Republic of Kazakhstan within its competence, ;
to collect and analyze information on the administrative offenses in the field of customs;
implement measures in cooperation with national security agencies and other relevant state bodies of the Republic of Kazakhstan to ensure the protection of the customs border of the EEU;
to ensure timely, objective and comprehensive consideration of appeals and submission of responses or performance of appropriate actions taking into account incoming requests and proposals in the field of customs;
to inform and consult in the field of customs at no cost;
to interact with other state bodies of the Republic of Kazakhstan in accordance with the procedure determined by the legislation of the Republic of Kazakhstan, as well as on the basis of joint acts of the relevant state bodies of the Republic of Kazakhstan in consultation with these bodies;
to recover the amounts of customs duties and taxes not paid to the budget within the established time, as well as penalties, interest;
to carry out customs administration in accordance with the customs legislation of the EEU and (or) the Republic of Kazakhstan;
to ensure the safety of goods converted into state ownership before the transfer of such goods to the authorized state bodies of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan;
to protect against illegal actions in relation to the activities of state revenue bodies, officials of state revenue bodies and their family members in accordance with the legislation of the Republic of Kazakhstan, ;
to respect the rights of the taxpayer (tax agent) and declarants and persons engaged in activities in the field of customs;
to protect the interests of the state;
to consider appeals, applications and complaints about actions (inaction) of the state revenue body and (or) officials of the state revenue body in the manner and within the time limits established by the legislation of the Republic of Kazakhstan;
to provide public services in accordance with the standards and regulations for the provision of public services;
to review resolutions on cases of administrative offenses that have not entered into legal force in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan on administrative offenses;
to bring to administrative responsibility in accordance with the procedure established by the legislation of the Republic of Kazakhstan on administrative offenses;
to perform other duties stipulated by the legislation of the Republic of Kazakhstan.
1) implementation of tax control;
2) 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;
3) carrying out unscheduled inspections in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan;
4) organization and provision of work on compulsory collection of tax arrears, arrears on customs payments and taxes, special, anti-dumping, countervailing duties, penalties, interest, as well as social payments;
5) application of the provisions of international treaties in the manner prescribed by the tax legislation of the Republic of Kazakhstan and the relevant international treaty;
6) to initiate an action in court for invalidation of transactions, liquidation of a legal entity on the grounds provided for in subparagraphs 1), 2), 3) and 4) of paragraph 2 of Article 49 of the Civil Code of the Republic of Kazakhstan, as well as other claims in accordance with the competence and tasks established by the legislation of the Republic of Kazakhstan;
7) offset and/or refund of tax and non-tax revenues within the competence established by regulatory legal acts;
8) interaction with central and local state bodies to monitor the implementation of tax legislation;
9) control over excisable goods in terms of compliance by producers, persons engaged in the turnover of excisable goods, bankruptcy and rehabilitation managers when selling the debtor's property (assets) with the procedure for marking certain types of excisable goods, movement of excisable goods on the territory of the Republic of Kazakhstan, as well as by establishing excise posts;
10) participating in the modernization and re-engineering of business processes of tax and customs administration;
11) implementation of tax and customs administration;
12) identification and consideration of administrative offenses attributed by the legislation of the Republic of Kazakhstan to the jurisdiction of this body;
13) documenting, video and audio recording, film and photography of facts and events in accordance with the regulatory legal acts of the Republic of Kazakhstan;
14) participating in the development of legal acts in the field of export control;
15) presenting information, including preliminary information, to the state bodies of the Republic of Kazakhstan, if such information is necessary for these bodies to perform the tasks and functions assigned to them by the legislation of the Republic of Kazakhstan, in accordance with and in compliance with the requirements of the legislation of the Republic of Kazakhstan on the protection of state, commercial, banking, tax and other secrets protected by laws, as well as other confidential information, international treaties of the Republic of Kazakhstan;
16) informing on the customs legislation of the Republic of Kazakhstan is carried out by the customs authorities of the Republic of Kazakhstan by publishing regulatory legal acts of the customs legislation of the Republic of Kazakhstan in th e mass media, as well as using information and communication technologies;
17) ensuring timely informing participants of foreign economic and other activities in the field of customs, including amendments and additions to the customs legislation of the EEU and (or) the Republic of Kazakhstan on an ongoing basis ;
18) control over the prevention of the export of goods imported into the territory of the Republic of Kazakhstan from third countries;
19) implementation and improvement of customs declaration, customs control, as well as the creation of conditions conducive to the simplification of customs operations in respect of goods and vehicles transported across the customs border of the EEU;
20) making preliminary decisions on the application of methods for determining the customs value of imported goods;
21) control over the correctness of the classification of goods in accordance with the Unified Goods Nomenclature of Foreign Economic Activity of the EEU;
22) making decisions and providing explanations on the classification of certain types of goods, ensuring the publication of decisions on the classification of certain types of goods;
23) making a decision on the classification of goods in unassembled or disassembled form, including in incomplete or incomplete form, the import of which is supposed to be in various commodity batches for a certain period of time;
24) consideration of documents defined by the customs legislation of the EEU and the Republic of Kazakhstan, on the basis of which exemption from customs duties and taxes is granted;
25) control over the payment of customs duties, customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest;
26) transport control at automobile, sea checkpoints and other places of movement of goods across the customs border of the EEU;
27) customs control over the movement of goods and vehicles across the customs border of the EEU;
28) ensuring compliance with customs and tariff regulation measures, prohibitions and restrictions, measures to protect the local market in respect of goods transported across the customs border of the EEU;
29) ensuring compliance with the rights and legitimate interests of persons when such persons move goods across the customs border of the EEU and creating conditions for accelerating trade turnover across the customs border of the EEU;
30) ensuring, in accordance with the international treaty of the EEU member States, measures to counteract the legalization (laundering) of proceeds from crime and the financing of terrorism when controlling the movement across the customs border of the EEU of the currency of the EEU member States, securities and (or) currency valuables, traveler's checks;
31) consideration of requests and proposals on transit operations from member countries of the World Trade Organization within the framework of the Agreement on Trade Facilitation (annex to the Marrakesh Agreement on the Establishment of the World Trade Organization dated April 15, 1994, ratified by the Law of the Republic of Kazakhstan dated October 12, 2015) (hereinafter - the ATF);
32) provision of information at the request of the customs authorities of the member countries of the World Trade Organization within the framework of the ATF;
33) assistance in the implementation of the unified trade policy of the EEU;
34) customs control after the release of goods, as well as taking measures to collect arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest;
35) cooperation with customs authorities and other bodies of foreign states, and international organizations in accordance with international treaties of the Republic of Kazakhstan;
36) radiation monitoring at checkpoints and other places of movement of goods across the customs border of the EEU;
37) organization of sanitary and quarantine control at automobile checkpoints across the customs border of the EEU;
38) performing customs operations and customs control, including in the framework of mutual administrative assistance;
39) export control in accordance with the legislation of the Republic of Kazakhstan;
40) organization of training, retraining and professional development of personnel of state revenue bodies;
41) ensuring the security of the activities of state revenue bodies, protecting officials of state revenue bodies and their family members from illegal actions in accordance with the legislation of the Republic of Kazakhstan;
42) collection and analysis of information on the commission of offenses in the field of customs;
43) implementation of risk assessment and management activities;
44) advising interested persons on the application of the customs legislation of the EEU and (or) the Republic of Kazakhstan and other issues within the competence of state revenue bodies, free of charge;
45) ensuring timely, objective and comprehensive consideration of appeals and submission of responses or taking appropriate actions, taking into account incoming requests and proposals in the field of customs;
46) providing explanations and comments on the occurrence, execution and termination of a tax obligation within its competence;
47) use of the risk management system;
48) ensuring the completeness of collection and timely transfer of customs payments, taxes, special, anti-dumping, countervailing duties to the budget;
49) participating in the improvement and implementation of customs regulation in the Republic of Kazakhstan;
50) stopping vehicles at the State border of the Republic of Kazakhstan, which do not coincide with the customs border of the EEU, including those engaged in international transportation of goods;
51) 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 EAEU, the necessary information, as well as documents and information concerning the goods being moved;
52) 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 EEU;
53) implementation within the competence of marking and traceability of goods;
54) monitoring the turnover of goods subject to labeling and traceability, including in mutual trade with the EEU member States within its competence;
55) implementation within its competence of the state policy in the field of creation and functioning of special economic and industrial zones;
56) submission of information and explanations on transfer pricing issues within its competence;
57) conducting inspections on transfer pricing issues in cases stipulated by the Law of the Republic of Kazakhstan «On Transfer Pricing»;
58) providing public services in accordance with subordinate regulatory legal acts defining the procedure for the provision of public services;
59) ensuring quality improvement, accessibility of public services;
60) ensuring that service recipients are informed in an accessible form on the procedure for the providing public services;
61) consideration of applications of service recipients on the providing public services;
62) taking measures aimed at remedy violated rights, freedoms and legitimate interests of service recipients;
63) provision of advanced training of employees in the providing public services, communication with disabled persons;
64) provision of information on the procedure for the providing public services to a single contact center;
65) internal control over the quality of public services in accordance with the legislation of the Republic of Kazakhstan;
66) ensuring compliance by service providers with subordinate regulatory legal acts defining the procedure for the provision of public services;
67) implementation of the state policy in the field of state regulation of production and turnover of ethyl alcohol, alcoholic and tobacco products, state regulation of production and turnover of certain types of petroleum products and biofuels, implementation of the tax policy of the Republic of Kazakhstan;
68) monitoring compliance with the legislation of the Republic of Kazakhstan on permits and notifications when carrying out activities in the field of production and turnover of ethyl alcohol and alcoholic, tobacco products;
69) monitoring compliance with minimum prices for the sale of alcoholic beverages and tobacco products;
70) issuance of a license for storage, wholesale and retail sale of ethyl alcohol and alcoholic beverages;
71) control, accounting and analysis of balances of production volumes and turnover of tobacco products;
72) control over the production and turnover of ethyl alcohol and alcoholic beverages;
73) interaction with central and local state bodies to control the production and turnover of ethyl alcohol, alcoholic and tobacco products, as well as the turnover of certain types of petroleum products and biofuels;
74) state control in the field of turnover of petroleum products and biofuels;
75) cameral control over the turnover of petroleum products;
76) implementation of the state policy in the field of state regulation of the turnover of petroleum products within its competence;
77) implementation of cameral control of biofuel turnover;
78) consideration of appeals of individuals and legal entities within the competence in accordance with the procedure established by law;
79) appointment by the rehabilitation or bankruptcy manager of a candidate submitted by the creditors' meeting;
80) placement on the Internet resource of the register of creditors' claims;
81) development of proposals for the establishment of special conditions and procedures for the sale of the estate and additional requirements for buyers of the estate in the event of bankruptcy of organizations and individual entrepreneurs who are subjects of natural monopoly or market entities occupying a dominant or monopoly position in the relevant commodity market or having important strategic importance for the economy of the republic, capable of influencing the life, health of citizens, national security or the environment, including organizations, blocks of shares (participation interests) of which are classified as strategic objects in accordance with the legislation of the Republic of Kazakhstan, as well as those declared bankrupt on the initiative of the state, for which such an order is provided for by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;
82) review of current information of the rehabilitation manager on the progress of the rehabilitation procedure, the temporary manager on the progress of collecting information on the financial condition of the debtor and the bankruptcy procedure, the bankruptcy manager on the progress of the bankruptcy procedure;
83) control over the movement of products across the State border of the Republic of Kazakhstan;
84) ensuring the fulfillment of obligations and the exercise of the rights of the Republic of Kazakhstan arising from international treaties, as well as monitor the fulfillment by other parties to international treaties of their obligations;
85) making decisions on recognizing potential suppliers as unscrupulous participants in public procurement in accordance with the Law of the Republic of Kazakhstan «On Public Procurement»;
86) 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;
87) suspension of rehabilitation and bankruptcy managers;
88) monitoring compliance with the procedure for conducting an electronic auction for the sale of the debtor's property;
89) taking measures to identify transactions made under circumstances in accordance with Article 7 of the Law of the Republic of Kazakhstan
«On Rehabilitation and Bankruptcy»;
90) state control over the rehabilitation and bankruptcy procedure;
91) a request of supporting documents from the participant of the rehabilitation of ;
92) approval of the sale by the temporary manager of the bankrupt's property in the case provided for by the Law of the Republic of Kazakhstan «On Rehabilitation and Bankruptcy»;
93) consideration of complaints against the actions of the temporary administrator, rehabilitation, temporary and bankrupt managers;
94) requesting and receiving information from state bodies, legal entities and their officials about insolvent and insolvent debtors;
95) submission to the temporary and bankruptcy manager of information on the availability and numbers of bank accounts of a person for whom there is a court decision that has entered into force on recognition as bankrupt, balances and movement of money on the accounts;
96) Appealing against decisions and actions (inaction) of the temporary administrator, rehabilitation, temporary and bankruptcy managers in court in case of violations of the Law of the Republic of Kazakhstan «On Rehabilitation and Bankruptcy»;
97) giving explanations and comments on the introduction, conduct and termination of rehabilitation and bankruptcy procedures within its competence;
98) interaction with state bodies electronically in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
99) according to the law of the Republic of Kazakhstan On Rehabilitation and Bankruptcy» placing in internet resources:
information letter on the creditors' meeting;
announcements of the initiation of bankruptcy proceedings and the procedure for filing claims by creditors;
declarations of recognition of the debtor as bankrupt and its liquidation with the initiation of bankruptcy proceedings;
announcements of the initiation of proceedings in the rehabilitation case and the procedure for filing claims by creditors;
the formed register of creditors' claims, as well as a list of creditors whose claims are not recognized;
announcements of the debtor's liquidation without initiating bankruptcy proceedings and the procedure for filing claims by creditors;
announcements of the application of debt restructuring procedures against the debtor;
list of persons authorized to carry out the activities of the administrator
100) implementation of other functions provided for by the legislation of the Republic of Kazakhstan.
Chapter 3. The status and powers of the Head of the Department in organizing their activities
1) defines the duties and powers of their deputies, managers, employees of structural divisions of the Department, heads of territorial bodies of the Department;
2) approves the staffing arrangements for the Department within the limit of the staff number of the Department;
3) in accordance with the legislation of the Republic of Kazakhstan, appoints and dismisses:
employees of the Department;
heads of state revenue departments by districts, cities, districts in cities and on the territory of special economic zones;
heads of customs posts and their deputies;
heads of departments – customs posts «customs clearance center»;
deputies of state revenue departments 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 е;
5) approves the regulations on the structural divisions of the Department;
6) in accordance with the procedure established by the legislation of the Republic of Kazakhstan, solves questions of the secondment, vacations, financial assistance, training (retraining), advanced training, encouragement, payment of the premiums and bonuses to deputy heads of the Department, Department employees, heads and deputy heads of territorial bodies of the Department;
7) is personally responsible for combating corruption;
8) is personally responsible for the accuracy of the information provided to the Committee;
9) signs the acts of the Department within the competence;
10) represents the Department in all state bodies and other organizations;
11) exercise other powers provided for by the legislation of the Republic of Kazakhstan.
The execution of the powers of the Head of the Department during his absence is carried out by the person replacing him in accordance with the current legislation of the Republic of Kazakhstan.
Chapter 4. Department property
The department property 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.
Chapter 5. Reorganization and nullification of the Department
List of State institutions – territorial bodies of the Department