Press release On November 7, 2019, a regular meeting of the Audit Commission was held.

Press release

 

On November 7, 2019, a regular meeting of the Audit Commission was held.

At the meeting of the Audit Commission, the results of the state audit of the completeness and timeliness of collection of individual receipts, as well as the correctness of the return, offset of erroneously (overly) paid amounts from local budgets and tax administration were summed up.

During the meeting, the following violations and shortcomings were noted:

- the lack of competence in the powers of the tax service bodies to plan tax revenues of the budget negatively affects the quality of their implementation;

- inaccurate data of the relevant authorized bodies on the taxable base and the failure to accept the latest administrative measures by the tax authorities contribute to the systematic provision of incorrect data by them, which subsequently negatively affect the objectivity, completeness and timeliness of the calculation of taxes and penalties, and the implementation of tax administration;

- an artificial increase or decrease in the amount of arrears and overpayments is a consequence of improper tax administration;

- timely and complete calculation and accrual of taxes and other obligatory payments to the local budget is not always ensured;

- when exercising tax control, a set of measures and methods of ensuring the fulfillment of a tax obligation not fulfilled on time and measures of enforced collection of tax arrears are not always taken;

- the measures taken by the state revenue authorities to bring offenders to administrative responsibility do not always comply with the requirements of the Code of the Republic of Kazakhstan "On Administrative Offenses";

Based on the results of the audit, instructions were sent to the audited Departments.