Annex 65
to the order of the Chairman
of the State Revenue Committee
of the Ministry of Finance
of the Republic of Kazakhstan
dated September 7, 2016 № 522
Regulation on the State Revenue Department of
East Kazakhstan region State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan
Chapter 1. General provisions
Paragraph 1 was amended in accordance with the order of the Acting Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 03.03.23 . № 81 (see old edition.)
State Revenue Department of East Kazakhstan region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – the Department) is a territorial body of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – the Committee), authorized to perform the functions of managing and controlling the State in the following areas:
1) tax and customs administration;
2) state regulation of production and sales of ethyl alcohol, alcoholic beverages and tobacco products;
3) sales of petroleum products and biofuels;
4) state regulation in the field of customs, implementation of 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 savings organizations); 5) state regulation in the field of rehabilitation and bankruptcy..
The Departmentoperatesinaccordancewiththe Constitution and the laws of the Republic of Kazakhstan, acts of the President and the Government of the Republic of Kazakhstan, other regulatory legal acts, as well as this Regulation.
The Department is a legal entity in the organizational and legal form of a republican state institution, has seals and stamps with its name in the Kazakh language, letterheads of the established pattern, as well as accounts with tax authorities in accordance with the legislation of the Republic of Kazakhstan.
The Department shall enters into civil law relations in its own behalf.
The Department has the right to act as a party to civil law relations on behalf of the state, if it is authorized on it in accordance with the legislation of the Republic of Kazakhstan.
In matters within its competence, the Department shall make decisions in accordance with the procedure established by law, based on orders of the Head of the Department and other acts provided for by the legislation of the Republic of Kazakhstan.
The structureand limit of the number of staff of the Department are approvedinaccordancewith the legislation of the Republic of Kazakhstan.8.Location of the Department:postalcode070000,Republic of Kazakhstan,EastKazakhstanregion,Ust-Kamenogorsk city,PermitinStreet,27.
Full name of the Department: Republican State Institution "The State Revenue Department of East Kazakhstan region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan".
This Regulation is a founding document of the Department.
The Department's activities are financed from the national budget.
The Department is prohibited from entering into contractual relations with business entities for the performance of duties that are the functions of the Committee.
If the Department is entitled to carry out income-generating activities to carry out income-generating activities by legislative acts , then the income received from such activities is directed to the state budget.
Chapter 2. Tasks, rights and duties of the Department
Paragraph 13 was amended in accordance with the order of the Acting Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 03.03.23. № 81 (see old edition.)
Tasks:
1) Enforcement of customs, tax and other legislation of the Republic of Kazakhstan, control of which is entrusted to the state tax authorities, customs legislation of the Eurasian Economic Union (hereinafter - the EEU); 2) Ensuring completeness and timeliness of taxes and other obligatory payments to the budget, as well as special, anti-dumping and countervailing duties;
3) to ensure the completeness and timeliness of calculation, deduction and transfer of social payments in accordance with the legislation of the Republic of Kazakhstan; 4) to participate in the implementation of the tax policy of the Republic of Kazakhstan; 5) to ensure protection of the sovereignty and economic security of the Republic of Kazakhstan within its competence; 6) to protect the national security of the Republic of Kazakhstan, life and health of people, flora and fauna, and the environment;
7) creating conditions for accelerating and simplifying the movement of goods across the customs border of the EEU; 8) state regulation of the production and sale of ethyl alcohol and alcoholic beverages, tobacco products, as well as the sale of petroleum products and biofuels;
9) state regulation in the field of rehabilitation and bankruptcy (except for state-owned enterprises, institutions, banks, insurance (reinsurance) organisations and accumulative pension funds), as well as state administration of restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan; 10) international cooperation on issues within the competence of the Committee; 11) performing other tasks provided for by the legislation of the Republic of Kazakhstan.
Paragraph 14 was amended in accordance with the order of the Acting Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 06.11.23 № 525 (see old edition.)
Rights and duties of the Department:
1) Rights:
to cooperate internationally in tax matters, including exchange of information with authorised bodies of foreign states;
to require the taxpayer (tax agent) to grant the right of access to data from software for the automation of accounting and tax bookkeeping, and (or) an information system containing data from primary accounting documents, accounting registers, information on taxable objects and (or) objects related to taxation, in particular, if the taxpayer (tax agent) uses such software and (or) information system, with the exception of the right of access to the data of the software and (or) information system of second-tier banks and organizations performing certain types of banking operations containing information constituting a banking secret in accordance with the legislation of the Republic of Kazakhstan in the course of tax control, ;
to require the taxpayer (tax agent) to submit documents confirming the correctness of the calculation and timely payment (withholding and transfer) of taxes and payments to the budget, the completeness and timeliness of the calculation, withholding and transfer of social payments;
written explanations on the tax forms prepared by the taxpayer (tax agent), as well as the taxpayer's (tax agent's) financial statements, including the consolidated financial statements of the resident taxpayer (tax agent), including the financial statements of its subsidiaries located outside the Republic of Kazakhstan, accompanied by an audit report, if the laws of the Republic of Kazakhstan provide for mandatory audit for such a person;
To carry out (implement) pilot projects providing for a different procedure for tax administration and fulfilment of tax obligations by taxpayers with a view to modernising and improving tax administration.Receive information from second-tier banks and organisations performing certain types of banking operations, custodians, a single registrar, brokers and (or) dealers authorised to maintain client accounts as nominee holders of securities, investment portfolio managers, as well as insurance organisations, the presentation of which is provided for by the tax legislation of the Republic of Kazakhstan;
to receive information from second-tier banks and organisations conducting certain types of banking operations on the availability and number of bank accounts, balances and money flows in these accounts in accordance with the requirements established by the laws of the Republic of Kazakhstan on disclosure of information constituting trade, banking and other legally protected secrets of persons defined by the tax legislation of the Republic of Kazakhstan;
in the course of a tax audit, in accordance with the procedure established by the Code of the Republic of Kazakhstan on Administrative Offences, to seize from a taxpayer (tax representative) documents confirming the commission of administrative offences.
to demand and receive from state bodies of the Republic of Kazakhstan and bodies of foreign states, from declarants, persons engaged in activities in the field of customs affairs and audited persons the necessary information, as well as documents and information related to the field of customs affairs;
to operate information systems, communication and data transmission systems, technical means of customs control, as well as information security tools in accordance with the legislation of the Republic of Kazakhstan; to carry out scientific research, educational, publishing activities in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
to carry out scientific research, educational, publishing activities in accordance with the procedure established by the legislation of the Republic of Kazakhstan; to carry out scientific research, educational, publishing activities in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
to confiscate from the inspected person documents or copies with preparation of an act of confiscation during exit customs inspections;
to seize goods or confiscate them in accordance with the procedure established by the legislation of the Republic of Kazakhstan for the duration of an exit customs inspection to prevent actions aimed at alienation or other disposal of the goods;
to seal the premises where the goods are located in the cases established by the legislation of the Republic of Kazakhstan; to cooperate with government bodies, ensuring mutual exchange of information, including by electronic means.
To cooperate with government bodies, ensuring mutual exchange of information, including by electronic means, in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
To organize and conduct events aimed at strengthening tax and customs culture and public awareness of tax and customs legislation of the EEU and the Republic of Kazakhstan;
To purchase goods for performing the tasks assigned to state tax bodies in accordance with the legislation of the Republic of Kazakhstan.;
To analyses and summarize the practice of applying tax and customs legislation in the Republic of Kazakhstan and abroad, as well as making proposals to improve tax legislation of the Republic of Kazakhstan and customs legislation of the EEU and the Republic of Kazakhstan; to provide explanations and comments on applying the legislation in force on issues within the competence of the Department;
to send notifications on elimination of violations based on the results of cameral monitoring of the activities of the administrator, as well as on the elimination of violations identified on the basis of results of an audit of the activities of the previous administrator suspended for these violations.
to liquidate a bankrupt without initiating bankruptcy proceedings according to the procedure established by the legislation of the Republic of Kazakhstan;
to send a reasoned refusal to appoint a candidate for rehabilitation, bankruptcy manager, or a notice of withdrawal of rehabilitation, bankruptcy manager from registration to the creditors' meeting;
to involve specialists from other government agencies, consultants and experts from among individuals and legal entities of the Republic of Kazakhstan and other states in the regulation of production and sale of ethyl alcohol and alcoholic products;
to verify compliance by subjects with the norms, rules and instructions of technological process, storage and sale, technical regulations and standards in force in the field of production and sale of ethyl alcohol, alcoholic beverages and tobacco products, as well as sale of certain types of petroleum products and biofuels.;
To monitor the equipment of technological lines for production of ethyl alcohol and lines for bottling of alcoholic beverages with appropriate alcohol measuring devices and control measuring devices and their functioning;
to 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 production of their minimum volume;
to send, a request to manufacturers of tobacco products to provide necessary information for the implementation of state regulation of the production and sale of tobacco products within their competence;
to seize or confiscate documents, goods, objects or other property according to the legislation of the Republic of Kazakhstan on administrative offences; to draw up records and consider cases of administrative offences, to carry out administrative detention, as well as to apply other measures provided for by the Code of the Republic of Kazakhstan on administrative offences;
to document, video and audio record, film and photograph facts and events in accordance with legislative acts of the Republic of Kazakhstan;
to reprimand employees, to impose disciplinary sanctions and to hold employees financially liable in cases and in accordance with the procedure provided by the Labour Code and legislation on public service of the Republic of Kazakhstan.
To participate in the development and implementation of anti-crime programmes in the Republic of Kazakhstan; to conduct training, retraining and further training of employees of the Department; to file court applications and lawsuits to protect the rights and interests of the Department in accordance with the legislation of the Republic of Kazakhstan.;
to practice other rights provided for by the current legislative acts;
2) duties:
To provide the taxpayer (tax agent) with information on current taxes and payments to the budget, on changes in the tax legislation of the Republic of Kazakhstan, and to clarify issues related to the applying the tax legislation of the Republic of Kazakhstan;
to provide, explanations and comments on the occurrence, fulfilment and termination of a tax obligation within their competence;
to ensure the security of information confirming the fact of payment of taxes and payments to the budget during the limitation period. To provide access to the information system of the 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 publish on the Internet resource of the authorized body information on taxpayers (tax agents) who have tax arrears in accordance with the procedure and in the cases established by the Code of the Republic of Kazakhstan "On taxes and other payments to the budget" (Tax Code);, data on taxpayers (tax agents):
with tax arrears;
recognized as inactive in accordance with the tax legislation of the Republic of Kazakhstan; whose registration has been declared invalid on the basis of a court decision that entered into force;
to provide the taxpayer (tax agent), free of charge, with the forms of the established forms of tax applications and (or) the software necessary for submitting tax reports and applications in electronic form;
to apply methods to ensure the fulfilment of a tax obligation and to collect tax arrears of a taxpayer (tax agent) on a compulsory basis;
to monitor compliance with the procedure for accounting, storing, valuation, further use and sale of state property, for completeness and timeliness of its transfer to the appropriate authorized state body in accordance with the legislation of the Republic of Kazakhstan, as well as for completeness and timeliness of receipt of money to the budget in case of its sale;
to monitor the activities of authorized state bodies and local executive authorities with regard to the correctness of the calculation, completeness of the collection and timeliness of the transfer of taxes and payments to the budget; to submit a certificate on the amount of income received by a non-resident from sources in the Republic of Kazakhstan and on the amount of taxes withheld (paid) at the request of a taxpayer (tax agent) in the manner and within the terms established by the Tax Code.
In addition, the tax authorities are authorized to: carry out inspections of tax subjects on issues of state regulation of the production and sale of certain types of excise goods; monitor the activities of excise authorities in organizations engaged in production and import of excise goods; observe tax secrecy and other secrets protected by the legislation of the Republic of Kazakhstan;
to keep records of taxpayers, taxable objects and/or objects related to taxation, calculated, accrued and paid taxes and other obligatory payments to the budget, calculated, withheld and paid obligatory pension contributions, obligatory occupational pension contributions, calculated and paid social security contributions;
to publish in the mass media lists of taxpayers (tax agents), declarants and persons engaged in customs activities tax debt, debt on customs duties and taxes, penalties, as well as inactive legal entities and taxpayers, in accordance with the procedure and in the cases established by the legislation of the Republic of Kazakhstan.
To promote the development of foreign trade by creating conditions conducive to the acceleration of trade across the customs border of the EEU;
to carry out customs control of goods and vehicles transported across the customs border of the EEU; to provide, within the limits of their competence, assistance to 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 to the budget of customs payments, taxes, special, anti-dumping and countervailing duties.;
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 their competence, and to monitor the activities of declarants and persons engaged in customs activities, to ensure their compliance with the conditions and obligations established by the customs legislation of the EEU and (or) the Republic of Kazakhstan, as well as other
To ensure, within the limits of its competence, the protection of the customs border of the EEU for compliance with customs and other legislation of the Republic of Kazakhstan; to collect and analyse information on the commission of administrative offences in the field of customs; to implement, in cooperation with national security bodies and other relevant state bodies of the Republic of Kazakhstan, measures to ensure the protection of the customs border of the EAEU;
to ensure timely, objective and comprehensive consideration of applications and submission of replies or implementation of appropriate actions, taking into account incoming requests and proposals in the field of customs;
to provide free information and advice in the field of customs; to cooperate with other state bodies of the Republic of Kazakhstan in accordance with the procedure established 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 coordination with these bodies.
In accordance with the legislation of the Republic of Kazakhstan, to collect amounts of customs duties and taxes not paid to the budget in due time, as well as penalties and 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 state property prior to its transfer to the authorized state bodies of the Republic of Kazakhstan.
to ensure, in accordance with the legislation of the Republic of Kazakhstan, protection against unlawful actions in connection with the activities of state tax bodies, officials of state tax bodies and members of their families; to protect the rights of taxpayers (tax agents) and declarants and persons engaged in customs activities; to protect the interests of the state.;
to consider appeals, petitions and complaints against actions (inactions) of the state tax authority and (or) officials of the state tax authority in the manner and within the terms established by the legislation of the Republic of Kazakhstan;
to provide public services in accordance with subordinate regulatory legal acts defining the procedure for providing public services;
to review decisions on administrative violations which have not entered into force in accordance with the procedure established by the legislation of the Republic of Kazakhstan on administrative violations; to bring to administrative responsibility in accordance with the procedure established by the legislation of the Republic of Kazakhstan on administrative violations; to perform other duties established by the legislation of the Republic of Kazakhstan.
Paragraph 14 was amended in accordance with the order of the Acting Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 03.03.23№ 81 (see old edition.); with the order of the Acting Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 06.11.23 № 525 (see old edition.)
Functions:
1) tax control;
2) determination of objects of taxation and (or) objects related to taxation based on indirect methods (assets, liabilities, turnover, costs, expenses) in case of violation of the accounting procedure;
3) performance of unscheduled inspections in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
4) organization and work on tax arrears, arrears on customs payments and taxes, special, anti-dumping, countervailing duties, penalties, interest, as well as social payments enforcement;
5) to apply the provisions of international treaties in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan and the relevant international treaty;
6) to bring actions to the courts for the annulment of transactions, liquidation of a legal entity on the grounds provided for in paragraphs 1), 2), 3) and 4) of Section 2 of Article 49 of the Civil Code.
7) offset and/or refund of tax and non-tax revenues within the competence established by regulatory legal acts;
8) cooperation with central and local government bodies in monitoring the implementation of tax legislation;
9) control over excise goods in terms of compliance by manufacturers, persons engaged in the sale of excise goods, bankruptcy and rehabilitation managers when selling the debtor's property (assets) with the procedure for marking certain types of excise goods, movement of excise goods on the territory of the Republic of Kazakhstan, as well as by establishing excise posts;
10) participation in modernization and reengineering of business processes of tax and customs administration; 11) implementation of tax and customs administration;
12) identification and consideration of administrative offences attributed to the jurisdiction of this body by the legislation of the Republic of Kazakhstan.;
13) Documentation, video and audio recording, filming and photography of facts and events in accordance with regulatory legal acts of the Republic of Kazakhstan;
14) Participating in drafting legal acts in export control;
15) to submit information, including preliminary information, to the state bodies of the Republic of Kazakhstan, if such information is necessary for the specified bodies to perform the tasks and functions assigned to them by the legislation of the Republic of Kazakhstan, in accordance with the procedure and requirements of the legislation of the Republic of Kazakhstan on the protection of state, commercial, banking, tax and other legally protected secrets (privacy), as well as other confidential information, international treaties of the Republic of Kazakhstan;
16) the information on the customs legislation of the Republic of Kazakhstan is provided by the customs authorities of the Republic of Kazakhstan through the publication of regulatory legal acts of the customs legislation of the Republic of Kazakhstan in the mass media, as well as through the use of information and communication technologies;
17) the 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, are provided with timely information on an ongoing basis;
18) the information on the customs legislation of the Republic of Kazakhstan is provided by the customs authorities of the Republic of Kazakhstan through the publication of regulatory legal acts of the customs legislation of the Republic of Kazakhstan in the mass media, as well as through the use of information and communication technologies.;
18) control over prevention of the export of goods imported into the territory of the Republic of Kazakhstan from third countries;
19) implementation and development 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 commodity 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 an unassembled or disassembled form, including in an incomplete or incomplete form, which are expected to be imported in various shipments over a certain period of time;
24) considering 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 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, and measures to protect the domestic market in respect of goods transported across the customs border of the EEU;
29) observance of the rights and legitimate interests of persons moving goods across the customs border of the EEU and create conditions for accelerating trade turnover across the customs border of the EEU;
30) ensuring measures to counteract the legalization (laundering) of proceeds from crime and the financing of terrorism when controlling the movement of currency of the EEU member States, securities and (or) currency valuables, traveler's checks across the customs border of the EEU in accordance with the international treaty of the EEU Member States;
31) consideration of requests and proposals for transit operations from the member countries of the World Trade Organization within 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 TFA);
32) providing information at the request of the customs authorities of the member countries of the World Trade Organization within the framework of the TFA;
33) assistance in the implementation of the EEU common trade policy;
34) customs control after 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 and other bodies of foreign states and international organizations in accordance with international treaties of the Republic of Kazakhstan;
36) conducting radiation monitoring at checkpoints and other places where goods are transported 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 advanced training 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 customs offences;
43) implementation of risk assessment and management activities;
44) advising interested parties on issues related to the application of the customs legislation of the EEU and (or) the Republic of Kazakhstan and other issues within the competence of state revenue authorities, free of charge;
45) ensuring timely, objective and comprehensive consideration of requests and responses or appropriate actions, taking into account incoming requests and proposals in the field of customs;
46) providing explanations and comments on the occurrence, fulfillment and termination of a tax obligation within its competence;
47) using 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) participation in development and implementation of customs regulation in the Republic of Kazakhstan;
50) stop of vehicles, including those engaged in international transportation of goods at the State border of the Republic of Kazakhstan, which does not coincide with the customs border of the EEU;
51) request and receive the necessary information, as well as documents and information on goods being transported from the carrier or from a person moving goods across the State border of the Republic of Kazakhstan, which does not coincide with the customs border of the EEU,;
52) monitoring compliance with prohibitions and restrictions on certain types of goods transported across the State border of the Republic of Kazakhstan, which does not coincide with the customs border of the EEU;
53) the implementation of labeling and traceability of goods within the competence;
54) monitoring, within its competence, the turnover of goods subject to labeling and traceability, including in mutual trade with the EEU Member States;
55) implementation of the state policy in the field of creation and functioning of special economic and industrial zones within its competence;
56) providing information and clarifications on transfer pricing issues within its competence;
57) 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 and accessibility of public services;
60) ensuring that service recipients are informed on the procedure for the provision of public services in an accessible form;
61) considering requests from service recipients regarding the provision of public services;
62) taking measures aimed at restoring violated rights, freedoms and legitimate interests of service recipients;
63) ensuring professional development of employees in the field of public services, communication with persons with disabilities;
64) providing information on the procedure for the provision of 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 state policy in the field of state regulation of the production and turnover of ethyl alcohol, alcoholic beverages and tobacco products, state regulation of the production and turnover of certain types of petroleum products and biofuels, implementation of the tax policy of the Republic of Kazakhstan;
68) осуществление контроля за соблюдением законодательства Республики Казахстан о разрешениях и уведомлениях при осуществлении деятельности в сфере производства и оборота этилового спирта и алкогольной продукции, табачных изделий;
69) monitoring compliance with minimum prices for the sale of alcoholic beverages and tobacco products;
70) issuing licenses for storage, wholesale and retail sale of ethyl alcohol and alcoholic products;
71) maintaining control, accounting and analysis of balances of production volumes and turnover of tobacco products;
72) control over production and turnover of ethyl alcohol and alcoholic beverages;
73) interaction with central and local government agencies to control the production and turnover of ethyl alcohol, alcoholic beverages, 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) cameral control of biofuel turnover;
78) considering appeals from individuals and legal entities within their competence in accordance with the procedure established by law;
79) appointment by the rehabilitation or bankruptcy trustee of a candidate submitted by the creditors' meeting, as well as a financial manager in accordance with the Laws of the Republic of Kazakhstan "On rehabilitation and bankruptcy" and "On restoring solvency and bankruptcy of citizens of the Republic of Kazakhstan";
79-1) filing a petition for remuneration to the financial manager in accordance with the Law of the Republic of Kazakhstan "On restoring solvency and bankruptcy of citizens of the Republic of Kazakhstan;
80) posting of the register of creditors' claims on the Internet resource in accordance with the Laws of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy" and "On restoring solvency and Bankruptcy of citizens of the Republic of Kazakhstan";
81) development of proposals to establish special conditions and procedures for the sale of assets and additional requirements for buyers of assets in the case of bankruptcy of organizations and individual entrepreneurs who are subjects of a natural monopoly or market entities that occupy a dominant or monopolistic position in the relevant commodity market or are of strategic importance to the economy of the republic, capable of influencing life, citizens' health, national security, or the environment, including organizations, blocks of shares (participation interests) that are classified as strategic facilities in accordance with the legislation of the Republic of Kazakhstan, as well as those declared bankrupt on the initiative of the state, for which a similar procedure is provided for by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;
82) review of the current information of the rehabilitation manager on the progress of the rehabilitation procedure, the interim 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) ensure 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 unfair participants in public procurement in accordance with the Law of the Republic of Kazakhstan "On public procurement";
86) posting information on issues within the competence of state revenue authorities on an Internet resource in accordance with the legislation of the Republic of Kazakhstan;
87) removal 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 the circumstances, in accordance with Article 7 of the Law of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy";
90) implementation of state control over the rehabilitation and bankruptcy procedures;
91) making a request from the participant of the rehabilitation of supporting documents;
92) approval of the sale of the bankrupt's property by the temporary manager in the case provided for by the Law of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy";
93) consideration of claims about the actions (inaction) of the temporary administrator, rehabilitation, temporary, bankruptcy and financial managers in accordance with the Laws of the Republic of Kazakhstan "On rehabilitation and bankruptcy" and "On restoring solvency and bankruptcy of citizens of the Republic of Kazakhstan";
94) requesting and receiving information on debtors from government agencies, individuals and legal entities and their officials in accordance with the Laws of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy" and "On restoration of solvency and Bankruptcy of citizens of the Republic of Kazakhstan";
95) providing the temporary and bankruptcy trustee with information on the availability and numbers of the bank accounts of the person for whom the court decision on declaring bankruptcy has entered into force, the balances and movement of money in these accounts in accordance with the Law of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy";
95-1) providing the financial manager with information on the financial situation of the debtor, his property and obligations in accordance with the Law of the Republic of Kazakhstan "On restoration of solvency and Bankruptcy of citizens of the Republic of Kazakhstan";
96) appealing in court against the decisions and actions (inaction) of the temporary administrator, rehabilitation, temporary and bankruptcy managers in case of violations of the Law of the Republic of Kazakhstan "On rehabilitation and bankruptcy";
97) providing explanations and comments on introduction, conduct and termination of rehabilitation and bankruptcy procedures within its competence;
98) interaction with government agencies electronically in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
99) posting on an Internet resource: information message about the creditors' meeting; announcements on the initiation of bankruptcy proceedings and the procedure for creditors to file claims; announcements on declaring the debtor bankrupt and its liquidation with the initiation of bankruptcy proceedings; announcements on the initiation of rehabilitation proceedings and the procedure for creditors to file claims; the formed register of creditors' claims, as well as the list of creditors whose claims are not recognized; announcement of the debtor's liquidation without initiation of bankruptcy proceedings and the procedure for creditors' claims; announcements on the application of debt restructuring procedures against the debtor in accordance with the Law of the Republic of Kazakhstan "On rehabilitation and bankruptcy";
the list of persons authorized to perform activities of the administrator;
99-1) in accordance with the Law of the Republic of Kazakhstan "On restoration of solvency and Bankruptcy of citizens of the Republic of Kazakhstan", posting on the Internet resource:
a list of citizens in respect of whom the out-of-court bankruptcy procedure has been applied, terminated and completed;
the list of citizens in respect of whom the relevant definitions and court decisions have entered into legal force;
announcements in Kazakh and Russian on the initiation of proceedings on the application of the procedure for restoring solvency or judicial bankruptcy and the procedure for filing claims by creditors;
99-2) in accordance with the Law of the Republic of Kazakhstan "On Restoration of Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan", posting on the e-government web portal:
a list of citizens in respect of whom the out-of-court bankruptcy procedure has been applied, terminated and completed;
the list of citizens in respect of whom the relevant definitions and court decisions have entered into legal force;
99-3) sending information on the exclusion of the financial manager from the state electronic register of permits and notifications and on the appointment of a new financial manager to the debtor and creditor within five working days from the date of exclusion of the notification from such register in accordance with the Law of the Republic of Kazakhstan "On restoring solvency and bankruptcy of citizens of the Republic of Kazakhstan";
99-4) state control over activities of financial manager in the procedures of restoration of solvency and judicial bankruptcy;
99-5) conducting an inspection of the debtor to identify intentional bankruptcy at the request of the creditor in accordance with the Law of the Republic of Kazakhstan "On restoring solvency and bankruptcy of citizens of the Republic of Kazakhstan";
99-6) filing a petition to the court for termination of the procedure for restoring solvency or judicial bankruptcy in cases provided for in paragraph 1 of Article 35 of the Law of the Republic of Kazakhstan "On restoring solvency and bankruptcy of citizens of the Republic of Kazakhstan";
99-7) sending the results of monitoring the financial condition of the bankrupt in case of detection of the fact of acquisition by the bankrupt of property subject to state registration to creditors, including common joint property in accordance with the Law of the Republic of Kazakhstan "On restoring solvency and bankruptcy of citizens of the Republic of Kazakhstan";
100) performing other functions stipulated by the legislation of the Republic of Kazakhstan.
Chapter 3. Status and powers of the Head of the Department in organizing his activities
The Department is managed by the Head, personally responsible for the fulfilment of the tasks assigned to the Department and performing its functions.
The Head of the Department shall be appointed and dismissed in accordance with the legislation of the Republic of Kazakhstan.
The Head of Department shall have deputies who are appointed and dismissed in accordance with the legislation of the Republic of Kazakhstan.
Powers of the Head of Department
1) to determine the duties and powers of his/her deputies, superiors, employees of structural divisions of the Department and heads of territorial bodies of the Department;
2) to approve the staffing schedule of the Department within the limits of the number of employees of the Department;
3) to appoint and dismiss employees of the Department in accordance with the legislation of the Republic of Kazakhstan; in accordance with the legislation of the Republic of Kazakhstan, appoints and dismisses: employees of the Ministry; heads of state revenue offices by districts, cities, districts in cities and on the territory of special economic zones; heads of customs offices and their deputies; heads of departments - customs offices "customs clearance centre"; deputies of state revenue offices 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;
6) resolve issues of business trips, vacations, financial support, education (retraining), training, incentives, payment of allowances and bonuses to deputy heads of the Department, employees of the Department, heads and deputy heads of territorial bodies of the Department in accordance with the procedure established by the legislation of the Republic of Kazakhstan,;
7) personally responsible for the fight against corruption;
8) is personally responsible for the accuracy of information provided to the Committee;
9) signs the acts of the Department within its competence;
10) represents the Department in all state bodies and other organizations;
11) exercises other powers provided by the legislation of the Republic of Kazakhstan.
The powers of the Head of the Department during his absence shall be exercised by the person replacing him in accordance with the legislation of the Republic of Kazakhstan in force.
The Head of Department determines the powers of his deputies in accordance with the legislation in force.
Chapter 4. Property of the Department
The Department may have separate property on the operational management in cases provided for by law.
The Department's property is formed at the expense of property transferred to it by the owner, as well as property (including cash income) acquired as a result of its own activities and other sources not prohibited by the legislation of the Republic of Kazakhstan.
The property assigned to the Department belongs to republican ownership.
The Department does not have the right to independently alienate or dispose of the property assigned to it and property acquired at the expense of funds provided to it under the financing plan, unless otherwise established b
Chapter 5. Reorganization and abolition of the Department
The Departmentisreorganizedandabolishedinaccordancewith the legislation of the Republic of Kazakhstan.
The list was amended in accordance with the order of Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan from 24.05.24№ 197 (see old edition.)
List of State institutions - territorial bodies of the Department
Office department of State Revenues of Ust_- Kamenogorsk city of the State Revenue Department of East Kazakhstan region Of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan
Office department of State Revenues of district Altay - Altay town of the State Revenue Department of East Kazakhstan region Of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan
Office department of State Revenues of Ridder city of the State Revenue Department of East Kazakhstan region Of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan
Office department of State Revenues of Katon-Karagay district of the State Revenue Department of East Kazakhstan region Of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan
Office department of State Revenues of Glubokoe district of the State Revenue Department of East Kazakhstan region Of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan
Office department of State Revenues of Zaisan district of the State Revenue Department of East Kazakhstan region Of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan
Office department of State Revenues of Kurchum district of the State Revenue Department of East Kazakhstan region Of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan
Office department of State Revenues of Ulan district of the State Revenue Department of East Kazakhstan region Of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan
Office department of State Revenues of Shemonaikha district of the State Revenue Department of East Kazakhstan region Of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan
Office department of State Revenues of district Samar of the State Revenue Department of East Kazakhstan region Of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan
Office department of State Revenues of Tarbagatay district of the State Revenue Department of East Kazakhstan region Of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan
Office department of State Revenues of district Ulken Naryn The State Revenue Department of East Kazakhstan region Of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan;
Office department of State Revenues of district Markakol The State Revenue Department of East Kazakhstan region Of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan
The regulation is in the edition of the order of acting Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan from 12.07.22 № 496 (see old edition.)