Appendix 85
to the order of the Chairman
of the State Revenue Committee
Ministry of Finance
of the Republic of Kazakhstan
No. 522 dated September 7, 2016
Regulations
on the Department of State Revenue in Zhambyl region
State Revenue Committee of the Ministry of Finance of the Republic
Kazakhstan
Republic of Kazakhstan, Zhambyl region, Taraz city, Tole bi Avenue, 36.
1) ensuring, within the powers of the economic security of the state, the legitimate rights and interests of business entities, society and the state;
2) implementation of strategies and programs that ensure the formation of state policy for the detection and investigation of crimes in the field of economic activity, as well as countering the "shadow" economy;
3) ensuring the completeness and timeliness of the receipt of taxes, customs and other mandatory payments to the budget, as well as special anti-dumping and countervailing duties;
4) implementation of the tax and customs policy of the Republic of Kazakhstan;
5) ensuring compliance with the tax legislation of the Republic of Kazakhstan;
6) ensuring, within its competence, measures to protect the national security of the member States of the Eurasian Economic Union, human life and health, animal and plant life, the environment, as well as, in accordance with an international treaty of the member States of the Eurasian Economic Union, measures to counteract the legalization (laundering) of proceeds from crime, and financing of terrorism in the exercise of control over the movement of the currency of the states across the customs border of the Eurasian Economic Union - members of the Eurasian Economic Union, securities and (or) currency valuables, traveler's checks;
7) within its competence, ensuring compliance with and enforcement of international acts, customs legislation of the Eurasian Economic Union, tax, customs and other legislation of the Republic of Kazakhstan;
8) ensuring, within its competence, compliance with customs and tariff regulation measures, prohibitions and restrictions on goods transported across the customs border of the Eurasian Economic Union;
9) ensuring compliance with the rights and legitimate interests of persons in the field of customs regulation and creating conditions for accelerating trade turnover across the customs border of the Eurasian Economic Union;
10) ensuring the protection of intellectual property rights when moving goods across the customs border of the Eurasian Economic Union;
11) performing customs operations and conducting customs control within the framework of mutual administrative assistance;
12) implementation of customs control after the release of goods;
13) implementation of state control in the application of transfer prices;
14) implementation of state regulation of the production and turnover of ethyl alcohol and alcoholic beverages, tobacco products, as well as the turnover of certain types of petroleum products and biofuels;
15) ensuring completeness and timeliness of calculation, retention and transfer of mandatory pension contributions and mandatory occupational pension contributions to the unified accumulative pension fund, calculation and payment of social contributions to the State Social Insurance Fund;
16) prevention, detection, suppression, disclosure and investigation of economic and financial crimes and offenses in accordance with the competence established by the legislation of the Republic of Kazakhstan;
17) state control over the rehabilitation procedure and bankruptcy procedure (with the exception of banks, insurance (reinsurance) organizations and the unified accumulative pension fund);
18) carrying out state veterinary and sanitary control and state quarantine phytosanitary control at automobile checkpoints across the customs border of the Eurasian Economic Union, with the exception of laboratory examination;
19) carrying out transport and sanitary quarantine control at automobile checkpoints across the customs border of the Eurasian Economic Union;
20) conducting radiation monitoring at checkpoints across the customs border of the Eurasian Economic Union;
21) participation in the development and implementation of the state policy on the prevention, detection, suppression, disclosure and investigation of economic and financial crimes and offenses within the limits provided for by the legislation of the Republic of Kazakhstan;
22) prevention, detection, suppression, disclosure and investigation of economic and financial crimes and offenses;
23) performance of other tasks stipulated by the legislation of the Republic of Kazakhstan.
1) monitoring compliance with legislation providing for the completeness and timeliness of tax receipts, customs and other mandatory payments to the budget, as well as special anti-dumping and countervailing duties;
2) application of the provisions of international treaties in accordance with the procedure established by the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), the Code of the Republic of Kazakhstan "On Customs in the Republic of Kazakhstan" and relevant international treaties;
3) interaction within the competence with other state bodies to ensure the economic security of the Republic of Kazakhstan;
4) ensuring the fulfillment of the international obligations of the Republic of Kazakhstan within the competence of the Department;
5) interaction with central and state bodies to monitor compliance with the customs legislation of the Eurasian Economic Union, tax, customs and other legislation of the Republic of Kazakhstan;
6) control and supervision of the activities of individuals and legal entities within the competence of the Department;
7) implementation of tax and customs administration;
8) implementation of tax control in accordance with the tax legislation of the Republic of Kazakhstan and customs control (including after the release of goods) in accordance with the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan;
9) participation in the modernization and re-engineering of business processes of tax and customs administration;
10) ensuring timely consideration and submission of responses or other actions arising from incoming requests and proposals in the field of customs;
11) consideration of the guarantee agreement to ensure payment of customs duties and taxes and making decisions on them;
12) provision of electronic services using information systems in accordance with the Law of the Republic of Kazakhstan dated November 24, 2015 "On Informatization";
13) provision of public services in accordance with the standards and regulations for the provision of public services;
14) operation of information systems, communication systems and data transmission systems, technical means of customs control, as well as means of protection in accordance with the legislation of the Republic of Kazakhstan;
15) use of the risk management system;
16) carrying out tax audits in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan, customs inspections in accordance with the procedure provided for by the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan, inspections on transfer pricing in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan on transfer pricing;
17) carrying out unscheduled inspections in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan;
18) refund (offset) of excessively (erroneously) paid or excessively collected amounts of taxes, customs duties, customs duties, other mandatory payments to the budget and other money in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan;
19) interaction with state bodies and other organizations through information systems in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
20) 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;
21) consideration of complaints of taxpayers (tax agent, operator), declarant and other persons carrying out activities in the field of customs affairs on notifications of the results of tax and customs inspections, as well as actions (inaction) of officials of state revenue bodies in the manner and within the time limits established by the tax and customs legislation of the Republic of Kazakhstan;
22) organization and implementation of work on compulsory collection of tax arrears, arrears on customs payments, taxes and penalties, arrears on mandatory pension contributions, mandatory professional pension contributions and social contributions;
23) preparation of protocols and consideration of cases of administrative offenses, the implementation of administrative detention, as well as the application of other measures provided for by the legislation of the Republic of Kazakhstan on administrative offenses;
24) review of 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;
25) 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;
26) consideration of issues on changing the deadlines for the fulfillment of the tax obligation to pay taxes in accordance with the legislation of the Republic of Kazakhstan;
27) providing explanations and comments on issues related to the emergence, execution and termination of a tax obligation;
28) control and analysis of tax and non-tax revenues within the competence established by regulatory legal acts (except for receipts of the share of profits of state-owned enterprises, dividends on state-owned shares, from rent for the use of the Baikonur complex, from the lease and sale of republican state property, from the privatization of state-owned objects, proceeds from capital transactions);
29) monitoring compliance with the procedure for accounting, storage, evaluation, further use and sale of property converted (subject to circulation) into state ownership;
30) issuance of a license for storage, wholesale and retail sale of ethyl alcohol and alcoholic beverages;
31) establishment by conducting surveys of subjects for compliance with the qualification requirements for the turnover of ethyl alcohol and alcoholic beverages;
32) accounting, reporting in the field of turnover of ethyl alcohol, alcoholic beverages;
33) accounting, reporting in the field of tobacco products turnover;
34) state control and taking measures to influence violators, in accordance with the legislation of the Republic of Kazakhstan, in the production and turnover of ethyl alcohol, alcoholic beverages, tobacco products, as well as in the turnover of certain types of petroleum products and biofuels;
35) control over the sale of ethyl alcohol by manufacturers of alcoholic beverages, pharmaceutical enterprises and state medical institutions, as well as organizations using ethyl alcohol for technical purposes and for the production of non-alcoholic products;
36) control over the established minimum volumes of production of ethyl alcohol and alcoholic beverages;
37) control, within its competence, over 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;
38) control over 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, as well as at oil refineries, bases of petroleum products and gas stations of control metering devices, and their functioning;
39) exercising control over the turnover of ethyl alcohol and alcoholic products, petroleum products by means of accompanying invoices and declarations on the turnover of ethyl alcohol and alcoholic products, certain types of petroleum products;
40) interaction with local government agencies to control the production and turnover of ethyl alcohol, alcoholic beverages, tobacco products, as well as the turnover of petroleum products and biofuels;
41) control, accounting and analysis of balances of tobacco turnover volumes;
42) control over the turnover of ethyl alcohol and alcoholic beverages;
43) control over the turnover of petroleum products and biofuels;
44) monitoring compliance with minimum prices for the sale of alcoholic beverages and tobacco products;
45) implementation of cooperation with the relevant authorities of foreign states, international organizations on issues related to the jurisdiction of state revenue bodies;
46) implementation of state control over the rehabilitation procedure and bankruptcy procedure;
47) identification of signs of false and deliberate bankruptcy;
48) taking measures to identify transactions made under circumstances in accordance with Article 7 of the Law of the Republic of Kazakhstan dated March 7, 2014 "On Rehabilitation and Bankruptcy;
49) the implementation of the request from the participant of the rehabilitation of supporting documents;
50) 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 dated March 7, 2014 "On rehabilitation and Bankruptcy";
51) consideration of complaints against the actions of the temporary administrator, rehabilitation, temporary and bankrupt managers;
52) requesting and receiving information from state bodies, legal entities and their officials about insolvent and insolvent debtors;
53) submission to the temporary and bankruptcy manager
information about the availability and numbers of the bank accounts of the person for whom there is a court decision that has entered into force on the recognition of bankruptcy, balances and movement of money on these accounts;
54) sending notifications to the court - on the deregistration of the temporary manager, temporary administrator, as well as to the creditors' meeting - on the deregistration of the rehabilitation or bankruptcy manager;
55) exercising control and supervisory functions over the activities of local executive bodies on issues related to the powers of the Department;
56) organization and implementation of customs control over
the movement of goods and vehicles across the customs border of the Eurasian Economic Union in accordance with the procedure provided for by the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan;
57) monitoring compliance with the procedure for conducting an electronic auction for the sale of the debtor's property (assets);
58) appointment by the rehabilitation or bankruptcy manager of a candidate submitted by the creditors' meeting;59) making proposals on 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 monopolistic position in the relevant commodity market, or having important strategic importance for the economy of the republic, capable of influencing life, citizens' health, 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 at the initiative of the state, for which such an order is provided for by the Law of the Republic of Kazakhstan dated March 7, 2014 "On Rehabilitation and Bankruptcy";
60) review of the 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;
61) approval of the recognition of the absent debtor as bankrupt and its liquidation without initiating bankruptcy proceedings, taking into account the conclusion of the interim manager on the absence of the debtor at the address indicated in the application for recognition of the debtor as bankrupt, and the absence of property (assets) at the expense of which it is possible to carry out the bankruptcy procedure;
62) 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 dated March 7, 2014 "On rehabilitation and Bankruptcy";
63) challenging in court 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 dated March 7, 2014 "On rehabilitation and bankruptcy";
64) providing explanations and comments on the introduction, conduct and termination of rehabilitation and bankruptcy procedures within its competence;
65) sending notifications to the court on the deregistration of the temporary manager, temporary administrator, as well as to the creditors' meeting on the deregistration of rehabilitation or bankruptcy managers;
66) removal of rehabilitation and bankruptcy managers;
67) posting on the Internet resource of the register of creditors' claims;
68) in accordance with the Law of the Republic of Kazakhstan dated March 7, 2014 "On rehabilitation and bankruptcy", posting on the Internet resource:
notices of 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 on the application of the rehabilitation procedure and the procedure for filing claims by creditors;
69) holding by court decision:
the first creditors' meeting in the case provided for in paragraph 4 of Article 56 of the Law of the Republic of Kazakhstan dated March 7, 2014 "On rehabilitation and bankruptcy";
liquidation of a bankrupt without initiating bankruptcy proceedings in accordance with the procedure established by Article 118 of the Law of the Republic of Kazakhstan dated March 7, 2014 "On Rehabilitation and Bankruptcy";
70) monitoring compliance with the procedure for conducting an electronic auction for the sale of the debtor's property (assets);
71) carrying out customs clearance of goods transported across the customs border of the Eurasian Economic Union, including using information technology;
72) customs declaration of cash and monetary instruments;
73) ensuring compliance with the procedure for the movement of goods and vehicles for personal use by individuals across the customs border of the Eurasian Economic Union;
74) organization of customs declaration and customs control of goods for personal use sent in international mail;
75) organization of customs declaration and customs control of goods transported across the customs border of the Eurasian Economic Union by certain categories of foreign persons;
76) exercising control over persons engaged in activities in the field of customs affairs within the competence;
77) ensuring on an ongoing basis timely informing and advising participants of foreign economic and other activities in the field of customs affairs on issues related to the customs legislation of the Republic of Kazakhstan and other issues within the competence of state revenue bodies, including amendments and additions to the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan;
78) implementation of customs control over conditionally released goods in accordance with the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan;
79) ensuring, within the competence, compliance with customs and tariff regulation measures, prohibitions and restrictions on goods and vehicles transported across the customs border of the Eurasian Economic Union;
80) within the competence of the implementation, in cooperation with national security agencies and other relevant state bodies, of measures to ensure the protection of the State Border of the Republic of Kazakhstan;
81) ensuring, within the competence of the customs border protection of the Eurasian Economic Union and control over compliance with the customs control zone regime;
82) control over the correctness of determining the country of origin of goods;
83) monitoring the correctness of the provision of tariff preferences;
84) control over the classification of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union (hereinafter referred to as the Customs Code of the EAEU);
85) control over the correctness of determining the customs value of goods;
86) implementation of customs control over compliance with the requirements and conditions of customs procedures, when placed under which goods do not acquire the status of goods of the Eurasian Economic Union, as well as the requirements and conditions for the completion of these customs procedures;
87) making preliminary decisions on the classification of goods in
accordance with the Customs Code of the EAEU and other decisions in accordance with the customs legislation of the Eurasian Economic Union and the Republic of
Kazakhstan;
88) consideration of documents defined by the customs
legislation of the Eurasian Economic Union and the Republic of
Kazakhstan, on the basis of which exemption from customs duties and taxes is granted;
89) collecting information on the import into the Republic of Kazakhstan or export from the Republic of Kazakhstan of cultural values, cash currency, bearer documentary securities, promissory notes, checks subject to financial monitoring, with the exception of import or export carried out from the territory that is part of the customs territory of the Eurasian Economic Union to the territory that is an integral part of the customs territory of the Eurasian Economic Union, in accordance with the legislation of the Republic of Kazakhstan;
90) collection, generalization and analysis of statistical and operational information on upcoming and committed crimes and offenses falling within the competence of state revenue bodies;
91) implementation of pre-trial proceedings (simplified pre-trial proceedings), preliminary investigation, inquiry in cases of economic and financial crimes and offenses in accordance with the procedure provided for by the criminal procedure legislation of the Republic of Kazakhstan;
92) implementation of operational investigative activities in accordance with the legislation of the Republic of Kazakhstan on operational investigative activities;
93) detention and delivery to the office premises of state revenue bodies or other bodies of the Republic of Kazakhstan of persons who have committed an offense, a crime or suspected of committing an offense, a crime in the field of customs, in accordance with the legislative acts of the Republic of Kazakhstan;
94) ensuring compliance with the requirements for information protection and operation of information protection tools in accordance with the legislation of the Republic of Kazakhstan;
95) within the competence of the search for persons in criminal cases of defendants in the unknown of their place of residence on claims filed in the interests of the state, by court order;
96) development and implementation of measures to improve the efficiency of the activities of state revenue agencies in the field of combating economic and financial crimes and offenses;
97) implementation of pre-trial proceedings (simplified pre-trial proceedings), inquiry in cases of crimes related to smuggling, evasion of customs duties, taxes and fees in accordance with the procedure provided for by the criminal procedure legislation of the Republic of Kazakhstan;
98) implementation of other functions provided for by the legislation of the Republic of Kazakhstan.
Rights:
1) to carry out tax and customs control, including by conducting tax and customs inspections;
2) request and receive information, documents, as well as other information necessary for the implementation of the main tasks and functions of the Department, in accordance with the procedure established by the legislation of the Republic of Kazakhstan and in accordance with the provisions of international treaties;
3) when conducting tax and customs control, involve specialists of various branches of knowledge in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan;4) to bring lawsuits to the courts in accordance with the legislation of the Republic of Kazakhstan, including on the recognition of transactions as invalid, on the recognition of a taxpayer (tax agent), declarant and persons engaged in activities in the field of customs, bankrupt, on the compulsory issue of declared shares of a taxpayer (tax agent) - joint-stock company with the participation of the state in the authorized capital in accordance with the legislation of the Republic of Kazakhstan, on the recognition of transactions as invalid, on the liquidation of a legal entity on the grounds provided for in subparagraphs 1), 2) of paragraph 2 of Article 49 of the Civil Code of the Republic of Kazakhstan;
5) require managers and other officials of organizations, regardless of ownership forms, as well as individuals to provide documents, information, information, including those containing banking, commercial and other secrets protected by the legislation of the Republic of Kazakhstan, presentation of goods, production of audits and inspections, as well as require these persons to perform other actions necessary to implement the main tasks and functions of the Department, in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
6) interact with state bodies, ensuring mutual exchange of information, including electronically in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
7) organize and carry out activities to improve tax and customs culture and awareness of the public on tax legislation and customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan;
8) to carry out training, retraining and advanced training of employees of the Department;
9) make proposals to improve the tax and customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan;
10) make proposals for the conclusion and accession to international treaties in the field of taxation and customs;
11) determine by indirect method the objects of taxation and (or) objects related to taxation, in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
12) conduct inspections of compliance by administrators with the requirements established by the legislation of the Republic of Kazakhstan for the rehabilitation procedure and bankruptcy procedure;
13) involve employees of other state bodies in inspections of compliance by administrators with the requirements established by the legislation of the Republic of Kazakhstan for the rehabilitation procedure and bankruptcy procedure;
14) send notifications on the elimination of violations based on the results of in-house 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;
15) require the submission of a report on the execution of the notification on the elimination of violations identified by the results of desk control of the administrator's activities;
16) 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 the turnover of ethyl alcohol and alcoholic beverages;
17) check 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;
18) 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;
19) stop vehicles, as well as forcibly return water and aircraft that have left the customs territory of the Eurasian Economic Union, without the permission of state revenue authorities;
20) to send, within the competence, 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;
21) to carry out sampling and samples of goods in accordance with the legislation of the Republic of Kazakhstan;
22) withdraw documents or copies thereof from the person being checked with the drawing up of an act of withdrawal during on-site customs inspections;
23) 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 an on-site customs inspection to prevent actions aimed at alienating goods or otherwise disposing of goods in respect of which an on-site customs inspection is carried out;
24) seal the premises in which the goods are located, in cases provided for by the legislation of the Republic of Kazakhstan;
25) to send official representatives of state revenue bodies on customs matters to foreign countries in accordance with international treaties of the Republic of Kazakhstan;
26) to seize or seize documents, goods, objects or other property in accordance with the criminal procedure legislation and the Code of the Republic of Kazakhstan dated July 5, 2014 "On Administrative Offenses";
27) to document, video and audio recording, film and photography of facts and events in accordance with the legislative acts of the Republic of Kazakhstan;
28) to acquire goods, including weapons, special technical and other means, as well as special dogs to perform the functions assigned to the state revenue bodies in accordance with the legislation of the Republic of Kazakhstan;
29) use physical force, special means and firearms in accordance with the legislation of the Republic of Kazakhstan;
30) to carry out operational investigative activities in accordance with the Law of the Republic of Kazakhstan dated September 15, 1994 "On operational investigative activities";
31) to give binding instructions, representations to individuals and legal entities on the elimination of the causes and conditions that contributed to the commission of crimes and other offenses;
32) in accordance with the procedure established by the legislation of the Republic of Kazakhstan, store, carry and use weapons, ammunition, special means, as well as, if necessary, use physical force, including combat fighting techniques;
33) exercise powers in accordance with the criminal procedure legislation of the Republic of Kazakhstan;
34) to have access to documents, materials, statistical information and other information on the materials and criminal cases available in the proceedings, as well as to demand their submission from the heads and other officials of organizations, individuals, to make copies of them, to receive explanations;
35) use appropriate temporary detention facilities, pre-trial detention facilities in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan;
36) according to the criminal cases available in the proceedings, subject to the drive of persons who evade the appearance on call;
37) escort detainees and other persons in custody;
38) conduct forensic investigations within the competence provided for by the legislation of the Republic of Kazakhstan;
39) exercise other rights provided for by the legislation of the Republic of Kazakhstan;
Responsibilities:
40) observe the legal rights of taxpayers (tax agents), declarants and persons engaged in activities in the field of customs;
41) to protect the interests of the state;
42) 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 Eurasian Economic Union;
43) ensure the fulfillment of the international obligations of the Republic of Kazakhstan within the competence of the Department;
44) ensure control over compliance with legislation providing for the completeness and timeliness of tax receipts, customs and other mandatory payments to the budget, as well as special, anti-dumping and countervailing duties;
45) to carry out tax and customs administration;
46) conduct an inspection of subjects on issues of state regulation of production and turnover of certain types of excisable goods;
47) carry out inspections of authorized and local executive bodies on the correctness of calculation, completeness of collection and timeliness of transfer of taxes and other mandatory payments to the budget;
48) carry out work on compulsory collection of tax arrears, arrears on mandatory pension contributions, mandatory professional pension contributions and social contributions, arrears on customs payments and taxes, penalties;
49) within its competence, to offset and (or) refund excessively (erroneously) paid or excessively collected amounts of taxes, customs duties, customs duties, other mandatory payments and penalties to the budget, refund of fines, advance payments and amounts of security for payment of customs duties;
50) consider complaints against decisions, actions (inaction) of state revenue bodies and their officials in the manner and within the time limits established by the legislation of the Republic of Kazakhstan;
51) observe tax secrecy and other secrecy protected by the legislation of the Republic of Kazakhstan;
52) provide public services in accordance with the standards and regulations for the provision of public services approved in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
53) consider appeals, applications and complaints of individuals and legal entities on issues within the competence of the Department;
54) require individuals and legal entities, in cases defined by legislation, to submit the nece55) draw up protocols and consider cases of administrative offenses, carry out administrative detention, as well as apply other measures provided for by the legislation of the Republic of Kazakhstan on administrative offenses;
56) to bring to administrative responsibility in accordance with the procedure established by the Code of the Republic of Kazakhstan dated July 5, 2014 "On administrative offenses";
57) to provide, in accordance with the legislation of the Republic of Kazakhstan, protection against illegal actions in relation to the activities of state revenue bodies, officials of state revenue bodies and their family members;
58) 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;
59) provide clarification and comments on the emergence, execution and termination of tax obligations, transfer pricing issues, as well as on the introduction, conduct and termination of rehabilitation and bankruptcy procedures;
60) provide the taxpayer (tax agent) with information on current taxes and other mandatory payments to the budget, on changes in the tax legislation of the Republic of Kazakhstan, explain the procedure for filling out tax forms;
61) publish lists in the mass media
taxpayers (tax agents), declarants and persons
carrying out activities in the field of customs affairs, having tax arrears, arrears on customs payments and taxes, penalties, as well as inactive legal entities and taxpayers recognized as false enterprises on the basis
of a verdict or court order that has entered into legal force, in the manner and cases established by the legislation of the Republic Kazakhstan;
62) monitor compliance with the procedure for accounting, storage, evaluation, further use and sale of state-owned 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 sale;
63) to ensure the safety of goods converted into state property;
64) 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 other mandatory payments to the budget;
65) to carry out customs control in respect of goods and vehicles transported across the customs border of the Eurasian Economic Union;
66) provide free of charge information and advice in the field of customs affairs;
67) submit free of charge to the taxpayer (tax agent) the standards for the provision of public services approved in accordance with the procedure established by the legislation of the Republic of Kazakhstan, forms of established forms of tax applications and (or) software necessary for the submission of tax reports and applications in electronic form;
68) to provide assistance to declarants and persons carrying out activities in the field of customs affairs, within the limits of their powers, in the exercise of their rights;
69) exercise control over the activities of declarants and persons engaged in activities in the field of customs affairs, on their compliance with the conditions and performance of duties established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, as well as other legislative acts of the Republic of Kazakhstan;
70) to ensure, within its competence, the protection of the customs border of the Eurasian Economic Union;
71) perform the duties established by the criminal procedure legislation of the Republic of Kazakhstan, as well as the Law of the Republic of Kazakhstan dated September 15, 1994 "On operational investigative activities";
72) take measures to prevent, detect, suppress, disclose and investigate economic, financial crimes and offenses within the competence of the Department;
73) to accept, register and consider statements and reports about crimes committed or being prepared, to take timely measures to prevent and disclose them, as well as to detain the persons who committed them, and to prevent socially dangerous consequences;
74) take measures within the competence to ensure compensation for property damage caused by crimes and offenses;
75) take measures provided for by legislative acts for the state protection of persons participating in criminal proceedings;
76) perform other duties provided for by the legislation of the Republic of Kazakhstan.
who is personally responsible for the fulfillment of the tasks assigned to the Department and the exercise of his functions.
they are appointed to positions and dismissed from positions in accordance with the legislation of the Republic of Kazakhstan.
1) defines the duties and powers of their deputies, managers, employees and employees of the structural divisions of the Department, heads of territorial bodies of the Department;
2) approves the staffing table of the Department within the limit of the staffing number of the Department;
3) in accordance with the legislation of the Republic of Kazakhstan, appoints and dismisses:
employees and employees of the Department;
heads of state revenue departments by districts, cities, districts in cities and on the territory of special economic zones and their deputies;
heads of customs posts and their deputies;
heads of departments - customs posts "customs clearance center";
4) takes disciplinary measures in accordance with the procedure established by the legislation of the Republic of Kazakhstan;
5) approves the regulations on the structural divisions of the Department;
6) in accordance with the procedure established by the legislation of the Republic of Kazakhstan, resolves issues of business trips, vacations, financial assistance, training (retraining), advanced training, encouragement, payment of allowances and bonuses to deputy heads of the Department, employees and employees of the Department, heads and deputy heads of territorial bodies of the Department;
7) is personally responsible for combating corruption;
8) is personally responsible for 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 legislation of the Republic of Kazakhstan.
The property of the Department is formed at the expense of the property transferred to it by the owner, as well as property (including monetary income) acquired as a result of its own activities and other sources not prohibited by the legislation of the Republic of Kazakhstan.
Approved by the Order of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated June 13, 201 7 No. 264 "On Amendments 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 No. 522 "On Approval of the regulations of the State Revenue Departments of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan for regions, cities of Astana and Almaty and their territorial bodies"
20 item of the Regulations on the State Revenue Department for the Zhambyl region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan
1) defines the duties and powers of their deputies, managers, employees and employees of the structural divisions of the Department, heads of territorial bodies of the Department;
2) approves the staffing table of the Department within the limit of the staffing number of the Department;
3) in accordance with the legislation of the Republic of Kazakhstan, appoints and dismisses:
employees and employees of the Department;
heads of state revenue departments for districts, cities, districts in cities and on the territory of special economic zones, with the exception of the head of the state revenue department for the city of Taraz;
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;
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, resolves issues of business trips, vacations, financial assistance, training (retraining), advanced training, encouragement, payment of allowances and bonuses to deputy heads of the Department, employees and employees of the Department, heads and deputy heads of territorial bodies of the Department;
7) is personally responsible for combating corruption;
8) is personally responsible for 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 legislation of the Republic of Kazakhstan.
Approved by the order of the Acting Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated March 03, 2023 No. 81. On amendments and additions 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 No. 522 "On approval of the regulations of the State Revenue Departments of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan for regions, cities of republican significance and the capital and their territorial bodies"
In the Regulation on the State Revenue Department of the Zhambyl region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, approved by the said order:
in paragraph 1:
subparagraph 5), state as follows:
"5) state regulation in the field of rehabilitation and bankruptcy (with the exception of state-owned enterprises, institutions, banks, insurance (reinsurance) organizations and accumulative pension funds), as well as state administration for the restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan";
in paragraph 13:
in the tasks:
subparagraph 9) should be worded as follows:
"9) state regulation in the field of rehabilitation and bankruptcy (with the exception of state-owned enterprises, institutions, banks, insurance (reinsurance) organizations and accumulative pension funds), as well as state administration for the restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan";
in paragraph 15:
in the functions:
subparagraph 79) should be worded as follows:
"79) appointment by a rehabilitation or bankruptcy manager of a candidate submitted by a creditors' meeting, as well as a financial manager 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";
add subparagraph 79-1) as follows:
"79-1) submission of a petition for payment of remuneration to a financial manager 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"; in accordance with the Law of the Republic of Kazakhstan
"On restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan";
subparagraph 80) should be worded as follows:
"80) placement on the Internet resource of the register of creditors' claims 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";
subparagraphs 93), 94) and 95) should be worded as follows:
"93) consideration of complaints 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 restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan";
94) requesting and receiving information about debtors from state bodies, 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 temporary and bankruptcy managers with information on the availability and numbers of bank accounts of a person for whom there is a court decision on recognition as bankrupt, balances and movement of money on these accounts in accordance with the Law of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy";
add subparagraph 95-1) as follows:
"95-1) providing the financial manager with information on the financial position 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";
add the following sub-paragraphs 99-1), 99-2), 99-3), 99-4), 99-5), 99-6) and 99-7) as follows:
"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" placement on the Internet resource:
the 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 decisions of the courts have entered into legal force;
announcements in Kazakh and Russian about 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 the Restoration of Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan", posting on the web portal of the "electronic Government":
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 decisions of the courts have entered into legal force;
99-3) sending information to the debtor and the creditor 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 within five working days from the date of exclusion of the notification from such a register in accordance with the Law of the Republic of Kazakhstan "On the restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan";
99-4) implementation of state control over the 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 Restoration of Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan"; 99-6) sending a petition to the court to terminate the procedure for restoration of solvency or judicial bankruptcy in cases provided for in paragraph 1 of Article 35 of the Law of the Republic of Kazakhstan "On restoration of Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan";
99-6) sending a petition to the court for termination of the procedure for restoration of solvency or judicial bankruptcy in cases provided for in paragraph 1 of Article 35 of the Law of the Republic of Kazakhstan "On Restoration of Solvency and Bankruptcy bankruptcy of citizens of the Republic of Kazakhstan";
99-7) sending to creditors 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, including common joint property in accordance with the Law of the Republic of Kazakhstan "On restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan".