Work plan

№ п/п

Content of the activities

Form of completion

Executives

Terms of execution

1. Strategic objectives

1.

Execution of routine evaluation of tax revenues and other obligatory payments to budgets of all levels and the rates of revenue growth for all BCCs within the competence of the SRC MF RK.

Summary of income received in KB, RB, LB

Analysis and Risk office, operational departments of the SRD of the East - Kazakhstan region and customs offices

for fixed taxes and payments

for the reporting period

2

Monitoring of the level risk assessment system and consultations to taxpayers.

Categorization of taxpayers

Analysis and Risk office

Constantly

3

Control over customs clearance in accordance with the declared customs procedures, including the use of declaration features (periodic, preliminary, incomplete, temporary declaration, declaration of goods in disassembled state).

Information

TRD

Monthly

4

Making proposals on amending and supplementing the current tax, customs, administrative, and anti-corruption legislation in order to to promote uniformity of interpretation, including taking into account the practice of consideration of taxpayers' complaints.

Proposals

LO

Departments of the SRD

Constantly, as needed

5

Implementation of the principles of transparency, objectivity, and career development in competitive procedures.

Protocol, order

HRO

In case of staff vacancies

6

Prevention and suppression of official offenses and illegal actions by administrative state employees of the Department, territorial departments of state revenue in cities and districts of the region and customs posts.

Report

HRO 

Constantly

7

Ensuring information security in accordance with the Unified requirements in the field of information and communication technologies and information security, approved by the Decree of the Government of the Republic of Kazakhstan dated December 20, 2016 No. 832.

Information

OIT

Constantly

2. Major tasks

1

Undertake activities to identify additional reserves of budget revenues for all taxes, customs and other obligatory payments.

Information

Analysis and Risk office, operational departments of the SRD of the East - Kazakhstan region and customs offices

for fixed taxes and payments

Constantly

2

Assistance in coordination and interaction of state bodies regarding timely and full receipt of non-productive payments to the budget and increase in the tax base, control over the execution of orders of the SRC MF RK.

Conduction and organization of meetings, acts of reconciliations, receipt of information

OTP

In  carrying out duties on fixed taxes, fees, charges, according to the terms established by the orders

3

Participation in risk management system efficiency improvement

Submission of proposals, analysis, monitoring

Analysis and Risk office

Constantly

4

Control over the movement of products subject to export control across the Kazakh-Russian state border

Analysis, Information

OAVAT within the EEU

Constantly

5

Control over the prevention of the export of goods imported into the territory of the Republic of Kazakhstan from third countries to which WTO reduced duty rates are applied.

Analysis, Information

OAVAT within the EEU

Constantly

6

Ensuring reduction of arrears and debts to the budget, debts on social expenditures, customs payments, taxes and penalties compared to the data for the beginning of the current quarter.

Review, recommendation

letters

DMO

During the quarter

7

Control over the work of structural divisions of the Department on issues of rendering the state services

Reference,

review letters,

memo

OPS

Constantly

8

Control over the accounting of calculated, accrued (reduced), transferred and paid (including credited and refunded) amounts of taxes and payments to the budget, social payments, as well as amounts of penalties and fines.

In approved forms




In the form of a memo

OPS

Constantly

9

Control over persons carrying out activities in the field of customs in terms of their compliance with qualification requirements and other requirements in accordance with the customs legislation of the Eurasian Economic Union, the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan.

Reports,

Information,

memos

TRD

Quarterly

10

Control of the goods delivery terms and vehicles transported from of the customs body of departure to the customs body of destination. Extension of the delivery time of transit goods, the replacement of vehicles, identification means and other operations performed in transit of goods. Search of not delivered goods.

Correspondence with the customs bodies of the EEU

TRD

Constantly

11

Control over customs clearance of goods and funds transported by individuals across the border of the Customs Union, compliance with the requirements of customs legislation when transporting goods and means of transport in a preferential and simplified order.

Reports

Instructions

TRD

Monthly

12

Customs control after the release of goods and vehicles transported across the customs border of the Republic of Kazakhstan.

Inspection reports

OCCARG

Constantly

13

Control over the notification exercises of cameral control in RRKK for fixed launches. Ensuring the execution of measures approved by Order No. 431 DSP dated 21 September 2018

Analysis

CMD

Constantly

14

Documentary tax inspections. Ensuring the completeness of budget revenues based on the results of tax inspections.

Information

OA

Throughout the year

15

Interaction with procuratorial authorities and state bodies in case of tax and customs disputes, in courts by preliminary joint examination of taxpayers' complaints, sending applications on protests against judicial acts, as well as interaction with the economic investigation service on invalidation of state registration (re-registration) of legal entities.

Participating in the Working Group




Transfer of materials

LO

Constantly

16

Making proposals to improve the quality of tax and customs inspections, minimizing illegal actions by the officials of the state revenue bodies of the region based on the analysis of the results of judicial and extrajudicial consideration of taxpayers' complaints.

Review letters,

memos

LO

As violations are identified

17

Organizing and carrying out an annual assessment of activities of administrative civil servants of the Department

Protocol

HRO

Throughout the year in accordance with the terms established by the law on public service.

18

Monitoring of of negative publications on employees of state revenue bodies in the media, including the facts of corruption and taking measures, as well as monitoring accounts (OK, VK, Instagram, Facebook) for posting compromising photos with entertainment venues on the background of alcoholic beverages and weapons on social networks.

Letters of response measures

HRO

Quarterly

19

Analysis of the implementation and making proposals for the modernization of the architecture and functionality of information systems in operation of the state revenue bodies.

Information

OIT

By necessity

20

Administration of server equipment of information systems. Prevention of loss, modifications and unauthorized use of data.

·          IS INIS app server, IS INIS database server, IS INIS queue server, Active Directory server, DNS server, mail server, FTP - servers, USD server, SKUD server, TAIS-2 servers, ESEDO server, antivirus software server, proxy server, terminal servers, WSUS server, testing server, file server, VM Ware Veeam backup server, VM Ware Center administration server.

Maintenance and administration

OIT,

territorial divisions of state revenue bodies

Constantly

21

Inspections of customs and other documents and (or) information in accordance with Article 326 of the Customs Code of the Eurasian Economic Union (Article 411 of the Code of the Republic of Kazakhstan «On Customs Regulation in the Republic of Kazakhstan»).

Notification of the results of the inspection of customs, other documents and (or) information

CCD

Constantly

22

100% implementation of budget funds allocated under the financing plan for 2023.

Information

OFO

As of 31 December 2023

23

Control over the execution of protocol instructions of meetings of the State Revenue Committee MF RK.

Reference, Information, message

OFO, with the relevant departments of SRD for the EKR

Within the period set by the protocol instructions

24

Tax audits of large taxpayers subject to monitoring on the implementation of tax legislation of the Republic of Kazakhstan.

Information

LTO

As received, according to the terms specified in the received tasks

3. Current tasks

1

Control over the execution of protocol instructions based on the results of production and operational meetings of the State Revenue Department for the East- Kazakhstan region.

Reference, information, message

OFO,

with the relevant departments of SRD for the EKR

Within the period set by the protocol instructions

2

Formation of an automated rating assessment of the effectiveness of activity of territorial divisions of state revenues bodies for the East - Kazakhstan region.

Consolidated format of criteria for assessing the activity of state revenue bodies in the East -Kazakhstan region.

Analysis and Risk office, operational departments of the SRD of the East - Kazakhstan region and customs offices

according to the fixed indicators.

Quarterly

3

Inspection and control over goods and vehicles in the temporary storage at the TSW, WSOG and other places.

Quarterly report, inspection reports, memo

TRD

During the quarter

4

Control over the correct application and use of TMCC during the inspection of goods and vehicles. Receipt of TMCC and their issuance to customs posts. Inventory, repair and restoration work and decommissioning of TMCC.

Report,

correspondence

TRD

Throughout the year

5

Monitoring the radiation control of goods and vehicles at checkpoints at the customs (state) border of the Republic of Kazakhstan.

Reports, presenting information

TRD

Constantly

6

Control over the completeness and timeliness of the placement of video recordings of customs inspections in the public folder. Submission of reports and protocols on the results of monitoring video recordings of customs inspections to the SRD MF RK.

Report

TRD

Weekly

7

Analysis overpayments according to the order to consolidate the supervised BCC, carrying out measures to reduce it.

Analysis, information

Offices of SRD for the EKR for fixed taxes

Constantly

8

Ensuring that the territorial departments of state revenue take all measures provided for by the legislation of the Republic of Kazakhstan to recover tax arrears, arrears on social contributions, on customs payments, taxes and penalties.

Control

DMO

Throughout the year

9

Interaction with the EID of the EKR and other law enforcement agencies for the prevention, detection and suppression of offenses and crimes in the field of tax legislation, as well as timely sending of materials to the EID of the EKR for making a procedural decision.

Inspection reports

AO

Throughout the year

10

Ensuring the completeness of VAT receipts to the budget when importing goods, performing works, and providing services in the Eurasian Economic Union (hereinafter-the EEU)

Analysis, Information.

OAVAT within the EEU

Constantly

11

Conducting thematic tax audits of VAT payers on the correctness of the calculation and timely payment of VAT, including on the reliability of VAT presented for refund.

Act

OAIT

As received

12

Проведение налоговых проверок на рынке оборота подакцизной продукции:

1)      1) unlicensed activity;

2)      2) sale of AB with doubtful accounting and control marks, with old-style accounting and control marks or without them;

3)      3) sale of AB and tobacco products below cost;

detection of illegal turnover of excisable products

Reference

OAIT

Constantly

13

Control over the payment of the annual license fee and the fees of taxpayers who have licenses for the wholesale and retail sale of alcoholic beverages.

Information

OAIT

Constantly

14

Control over the timeliness and quality of entering information into IS Excise Taxes, as well as conducting cameral control.

Exploitation, version update, report

OAIT

Constantly

15

Monitoring quality of services:

1)      Collection of applications, receipt of semi-processed goods, registration of electronic applications, application of a barcode, timeliness and completeness of payment, issuance and record of accounting and control marks, excise stamps for tobacco products;

2)      Issuance of licenses for storage, wholesale and retail sale of AB.

Request, application, payment order, ACM, excise stamps, license

OAIT

Upon receipt of applications

16

Control over the status of on-going activities on recovering the amounts of arrears under the inspections acts and acts of previous years, the number of debtors on customs payments, taxes, special anti-dumping compensation duties, penalties, interest.

Information

DMO

Constantly

17

Ensuring that all enterprises undergoing bankruptcy proceedings are tested for signs of intentional bankruptcy.

Conclusions

DMO

Constantly

18

Conducting field and cameral customs inspections, inspections of customs, other documents and (or) information regarding the customs declaration, documents confirming the information stated in the customs declaration, information stated in the customs declaration and (or) contained in the documents submitted to the state revenue authorities, initiated after the release of goods.

Acts of customs inspections

OCCARG

Constantly

19

Control over collecting arrears from enterprises whose managers are brought to subsidiary responsibility.

Information

DMO

Constantly

20

Legal support of administrative proceedings in the state revenue bodies, checking the relevance of the status of documents in the EKNA/Administrative fines, EKNA/Appeal.

Review Letters

Reconciliation with UKPS

LO

Constantly

21

Continuation of work on the introduction and functioning of the information system «E-Minfin».

Confirmation of data entry into the information system

HRO

In accordance with the terms

22

Organization and holding of seminars, meetings, of an expository nature with taxpayers, foreign trade participants, customs representatives with the participation of employees of territorial departments of state revenue.

Seminars, conference calls

OA

At least once a month.

23

Organization, collection and preparation of answers to questions received via WhatApp messenger. Preparation of responces to taxpayers' questions received through a Single call center 1414.

Consultations, responces

OA

Every day, in accordance with its rules of work

24

Timely and high-quality provision of public services «Confirmation of residency in the Republic of Kazakhstan» and «Apostille of official documents originating from the structural divisions of the Ministry of Finance of the Republic of Kazakhstan and (or) their territorial divisions»

Issuance of a certificate of confirming residency or refusal to provide a service.

Apostille on official documents

OPS

Upon receipt of tax applications

25

Control over the time-based surveys, thematic (raid) inspections of taxpayers and involvement in registration and payment of taxes of persons illegally engaged in entrepreneurial activity.

Information

CMD

Constantly

26

Control over the submitted applications of LE and IE taxpayers for liquidation in accordance with Articles 59, 60, 66 of the Tax Code.

Response letters

CMD

Constantly

27

Maintenance of databases of IP addresses

Logging, IP orders to assign IP address

OIT

Constantly

28

Daily control over the compliance with the financing plan, (presentating information on the cash execution of the financing plan according to the specifics of financing).

Information

OFO

Weekly

29

Conducting state purchases of goods, work and services for state revenue agencies, concluding contracts for the supply of materials and equipment.

Supply of commodities, works, and services

OFO

Constantly

30

Control over the record keeping in the state language (100%) in the State Revenue Department for the East - Kazakhstan region and SRO.

Analysis, report, Information

OFO

Quarterly

31

Timely submission of reports to the SRC MF RK in accordance with the Order of the SRC MF RK dated 06 June 2016 No. 314, and the Order of the SRD for the EKR No. 233 dated 06 June 2016, with amendments and additions

Information

Offices of SRD for the EKR

According to the established terms

32

Analysis of the customs value of goods transported by monitoring the electronic database of declarations for goods in order to identify the correctness of the determination and declaration of the customs value of goods (selection and application of the method of determining the customs value of goods, the structure and its size).

Analysis of customs value of goods. Appointment of inspections of customs documents and (or) information.

CCD

Constantly

33

Control over goods for which VAT was paid by the offset method.

Inspection reports

OCCARG

Constantly

34

Control over the submission of income and property declarations (TRF 270.00). Introduction of the 2nd stage of universal declaration and submission of a declaration of assets and liabilities (TRF 250.00).

Information

OTP

Constantly

35

Control over bringing to administrative responsibility importers who have committed non-payment or incomplete payment of indirect taxes and late submission of TRF for the import of goods within the period established by the tax legislation of the Republic of Kazakhstan.

Analysis, information

OAVAT within the EEU

Constantly as arrears are received

36

Analysis of financial and economic activities of taxpayers subject to monitoring in order to determine their real tax base.

Information, reports

LTO

As received, according to the terms specified in the received tasks