Over the 25 years of its existence, the tax system has been reformed along with positive political and economic changes in the Republic, changing the range of issues related to the tax system.
Until 1991, in the context of the administrative-command planned system for managing the country's economic development, taxes performed a distributive and fiscal function, did not stimulate the growth of production efficiency, the introduction of new technologies, and an increase in the output of commercial products. In fact, taxes included in a regulated or fixed price were transferred to the budget automatically, regardless of the efficiency of the taxpayer's work.
Having given the tax authorities the status of an independent state administration in 1991, the General principles of building the tax structure, the procedure for collecting taxes, fees and payments and crediting them to the relevant budgets were clearly defined. The rights, duties and responsibilities of taxpayers for the completeness and timeliness of payments to the budget are defined. The mechanism for introducing new types of taxes, rates, and tax benefits has been legalized.
For 25 years of its existence, not only the tax system has changed, but also the tax service of the Republic itself, it has been subjected to structural reform more than once.
Until 1990, the Republic of Kazakhstan did not have its own legislation on taxation, and in General, tax policy was also formed outside its borders. This situation was, of course, unacceptable for an independent state.
Thus, on December 24, 1991, the Law "on the tax system in the Republic of Kazakhstan"was adopted. In General, the Law provided for 16 national, 10 mandatory local and 17 local taxes and was one of the first steps in reforming the state's economy.
I would like to mention our veterans who since the day of formation of the tax service have made an enormous contribution to the development of the tax system, providing tax revenues to the budget, and brought up young people, giving them your work experience, it Turgambaeva J. J., Lee L. A., Kolomeitseva L. P., You, G. S., pan, Etc., of allenov S. S., Albitov J., Bibechana K. J., Sisengalieva N. About.
The 2008 version of the tax code was developed on the basis of the current tax legislation, with a thorough revision of the current tax provisions to ensure their compliance with the achieved stage of development of Kazakhstan, and strictly within the strategic directions defined by the Head of state.
Modern conditions of development dictate the need to improve the quality and range of services provided by the tax authorities, which is currently a strategic task of the tax authorities. For the past four years, the assessment of the independent research center "SANJ"has been used in this area.
Positive dynamics is observed in such parameters of service quality as: timeliness and content of information, staff satisfaction. Confidence in the tax authorities is growing and taxpayers ' opinion on the qualifications of local tax service employees is improving.
As part of the development of electronic services for the convenience of taxpayers, the Tax Committee website has implemented a Web application "taxpayer's Office", which provides the taxpayer with the following features:
completing and submitting tax reporting forms;
search and view previously submitted tax reporting forms;
submission of a tax application for deductions/refunds of taxes and other mandatory payments, penalties and fines;
submission of a tax application to obtain information about the absence and (or) presence of tax arrears, arrears on mandatory pension contributions and social contributions;
submission of a tax application for documentary verification;
receiving notifications from tax authorities;
viewing the registration data, personal accounts, information on the registered objects of taxation, etc.
On August 6, 2014, the Head of state decided on a new government structure. the purpose of this reform was to avoid duplication of powers. A resolution has been issued to unite previously independent agencies: the tax Committee, the customs control Committee and the financial police in the investigation of economic crimes.
As a result of the reorganization of three departments: the Tax Department, the Department of customs control and the financial police, a single Department was formed – the Department of state revenue for the Mangistau region, which is currently headed by Tilegenov A. B., his deputies-Tasmaganbetov K. N., Kaspakov M. K.
The symbiosis of the three committees was called the state revenue Committee. The new organization is part of the Ministry of Finance, the territorial division is the Department of state revenue for the Mangistau region.
The Department's tasks are to ensure timely receipt of taxes, customs and other mandatory payments to the budget, economic security of the state, legal rights and interests of business entities, detection and investigation of crimes in the field of economic activity, and countering the shadow economy.
The structure of the State revenue Committee is three-level: Center-Region-District, but with new functional responsibilities. Control functions are removed from district-level divisions and only the function of servicing taxpayers remains. Support departments have been optimized, duplicate business processes have been eliminated, and the number of employees has been reduced.
The new Agency is interested in an independent analysis of the ongoing reforms and building a constructive dialogue with taxpayers. Cooperation with business is an opportunity to "keep abreast of trends and needs", reflect problematic issues and direction in future work, as well as the primary source of relevant information that makes it possible to assess the effectiveness and timeliness of decisions. In this direction, we expect active and constructive participation of representatives of foreign companies, the business environment of Kazakhstan, various public organizations and citizens of Kazakhstan.
Summing up the results of the activities of the tax service since its formation, it should be noted that the entire process of reforming the tax system of our state was aimed at constantly improving tax legislation and harmonizing relations between the state and taxpayers.