Constitution Of The Republic Of Kazakhstan

                                                     Article 35

         The payment of legally established taxes, fees and other mandatory payments is the duty and obligation of everyone.

                                      On taxes and other obligatory payments to the budget (Tax Code)

                                      Unofficial translation

                                      Code of the Republic of Kazakhstan

Chapter 2. THE RIGHTS AND OBLIGATIONS OF A TAXPAYER AND A TAX AGENT. REPRESENTATION IN TAX RELATIONS

Article 13. The rights and obligations of a taxpayer

1. A taxpayer has the right:

      1) to receive from tax authorities information on current taxes and payments to the budget, on amendments to the tax legislation of the Republic of Kazakhstan, clarification how to apply the tax legislation of the Republic of Kazakhstan;

      2) to represent his/her/its interests in relations governed by the tax legislation of the Republic of Kazakhstan, either personally or through a legal or authorized representative in accordance with Article 16 of this Code, or involving a tax consultant;

      3) to conclude a tax audit contract in accordance with the legislation of the Republic of Kazakhstan;

      4) to obtain the results of tax control in the cases specified by this Code;

      5) to receive from a tax authority free forms of standard tax applications and (or) software necessary for filing tax returns and applications in electronic form;

      6) to appeal against an audit findings report, a notice of the results of consideration of a complaint of the taxpayer (tax agent) about the audit findings report, as well as actions (inaction) of officials of tax authorities;

      7) not to submit information and documents not relating to taxable and/or tax-related items, except for information and documents, which submission is provided for by the tax legislation of the Republic of Kazakhstan, the legislation of the Republic of Kazakhstan on transfer pricing, as well as the legislation of the Republic of Kazakhstan regulating the production and turnover of certain types of excisable goods, aviation fuel, biofuels and fuel oil.

2. A taxpayer has the right to submit information on his/her/its telephone numbers and e-mail addresses to a tax authority for the purpose of being informed of the existence of obligations for a vehicle tax, land tax and personal property tax.

      3.A taxpayer is obliged:

      1) to timely and fully fulfill tax obligations;

      2) to submit, at the request of tax authorities, a tax audit contract and a tax audit report in case of conclusion of such a contract;

      3) to submit information and documents provided for by the tax legislation of the Republic of Kazakhstan, the legislation of the Republic of Kazakhstan on transfer pricing, and also the legislation of the Republic of Kazakhstan regulating the production and turnover of certain types of excisable goods, aviation fuel, biofuels and fuel oil;

      4) to comply with the requirements for the use of cash registers;

      5) for five years from the date of printing or complete filling, to keep shift reports, cash and commodity check books, as well as checks of cancellation, refund and checks of cash registers that were cancelled and refunded.

       4.A taxpayer has other rights and performs other duties established by the tax legislation of the Republic of Kazakhstan.

On customs regulation in the Republic of Kazakhstan

Unofficial translation

Code of the Republic of Kazakhstan

Article 150. Rights, obligations and liability of declarant

      1.The declarant shall be entitled:

      1) to inspect, measure goods under customs control and carry out cargo operations with them;

      2) to select samples and (or) samplings of goods under customs control, with the permission of the customs authority issued in accordance with Article 37 of Code of the Republic of Kazakhstan dated December 26, 2017 «On customs regulation in the Republic of Kazakhstan»;

      3) to be present during customs control in the form of customs inspection and customs examination by officials of customs authorities and in selection of samples and (or) sampling of goods by these persons;

      4) to get acquainted with the results of studies of samples and (or) sampling of goods, declared by them in the customs authorities;

      5) to appeal decisions, actions (inaction) of customs authorities or their officials;

      6) to attract experts to clarify information about the goods declared by them;

      7) to enjoy other rights stipulated by this Code.

      2.The declarant shall be obliged:

      1) to make customs declaration of goods;

      2) to submit documents confirming the information declared in the customs declaration to the customs authority in the cases provided for by this Code;

      3) to present the declared goods in the cases provided for by this Code, or at the request of the customs authority;

      4) to pay customs payments, special, anti-dumping, countervailing duties and (or) to secure fulfillment of the obligation to pay them in accordance with this Code;

      5) to comply with the conditions for the use of goods in accordance with the customs procedure or conditions established for the use of certain categories of goods not subject to placement under customs procedures in accordance with this Code;

      6) to fulfill other requirements stipulated by this Code.