Страницы

Статья

Memo to the entrepreneur

MEMO TO THE ENTREPRENEUR!

If someone came to you with a check, you should know:

1 TIP: FUNDAMENTALS.

The checking person who has control and Supervisory functions is primarily a civil servant.
In accordance with the Ethical code of the RK, execution of public service is expression of special trust from society and the state, and makes high demands to the moral and ethical image of public servants.
A civil servant should be honest, fair, modest, comply with generally accepted moral and ethical standards, and be polite and correct when dealing with citizens.

2 TIP: TYPES OF CHECKS AND THEIR FEATURES.

The purpose of the inspectors is to conduct verification or preventive control and supervision.

If the visit of inspectors is related to preventive control and supervision, then their actions are of a preventive nature, as a result of which an order is drawn up to eliminate violations without initiating an administrative offense (these actions do not apply to the national Bank of the Republic of Kazakhstan and the authorized body in the field of state statistics).

If the actions inspectors are checking or preventive control and supervision, in this case, officials of state bodies arriving to check or periodic monitoring and supervision visits to the subject (object) control and supervision of the object, must show:

- act on the appointment of the validation or periodic monitoring and supervision visits to the subject (object) of control and supervision (regulation, Ordinance, order) with a mark about registration in the authorized body on legal statistics and special records,
- business card,
- if necessary, permission from the competent authority to visit security facilities,
- a medical permit, which is necessary for visiting objects, issued in accordance with the procedure established by the authorized body in the field of health,
- a checklist indicating the points of requirements that are subject to verification and preventive control and supervision with a visit to the subject (object) of control and supervision.
Inspectors who are not specified in the act on the appointment of inspection or preventive control and supervision with a visit to the subject (object) of control and supervision do not have the right to carry out control and supervision functions.

(You can check the information about the registered verification on the website http://QAMQOR.GOV.kz in the tab "Business-tiregi-support of business", as well as through the mobile app for entrepreneurs "Qamqor").
The beginning of the audit or periodic monitoring and supervision visits to the subject (object) of control and supervision shall be the date of delivery of the subject of control and supervision (head of the legal person or his authorized representative, natural person) of the act on audit appointment or periodic monitoring and supervision visits to the subject (object) of control and supervision.

3 ADVICE: DUTIES of INSPECTORS (article 154 of the Business Code of the Republic of Kazakhstan).

Officials of control and supervision bodies when conducting control and supervision are obliged to:

- comply with the legislation of the Republic of Kazakhstan, the rights and legitimate interests of the audited entities;
- conduct inspections or preventive control and supervision with a visit to the subject (object) of control and supervision on the basis of and in strict accordance with the procedure established by the Business code and (or) other laws of the Republic of Kazakhstan;
- do not interfere with the established mode of operation of subjects (objects) of control and supervision during the inspection or preventive control and supervision with a visit to the subject (object) of control and supervision;
- timely and fully perform the powers granted in accordance with the laws of the Republic of Kazakhstan to prevent, detect and suppress violations of the requirements established by the legislation of the Republic of Kazakhstan in accordance with paragraph 2 of article 132 of this Code;
- not to interfere with the subject of control and supervision to be present during the audit or periodic monitoring and supervision visits to the subject (object) of control and oversight, provide clarification on matters relevant to the inspection and preventive control and supervision in the vicinity of a subject (object) control and supervision;
- provide the subject of control and supervision with the necessary information related to the subject of verification and preventive control and supervision with a visit to the subject (object) of control and supervision, during their conduct;
- to present the subject of control and supervision act on audit or the instruction about elimination of the revealed violations by results of the conducted preventive monitoring and supervision visits to the subject (object) of control and supervision on the day of their graduation or in the manner and terms established by the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan";
- ensure the safety of documents and information obtained as a result of verification and preventive control and supervision with a visit to the subject (object) of control and supervision.

4 COUNCIL: RIGHTS of the subjects to be CHECKED (article 155 of the Business Code of the Republic of Kazakhstan)

The audited entities or their authorized representatives in the exercise of control and supervision have the right to:

1) do not allow officials of control and supervision bodies who arrived for inspection or preventive control and supervision with a visit to the subject (object) of control and supervision to the object, in the following cases:
- non-compliance with the frequency of inspections carried out according to a special procedure, and preventive control and supervision with a visit to the subject (object) of control and supervision;
- exceeding or expiration of the terms specified in the act on the appointment of inspection and preventive control and supervision with a visit to the subject (object) of control and supervision that do not correspond to the terms established by the Business Code;
- appointment by the control and supervision body of an inspection or preventive control and supervision with a visit to the subject (object) of control and supervision, in respect of which an inspection or preventive control and supervision was previously carried out with a visit to the subject (object) of control and supervision on the same issue for the same period;
- appointment of an unscheduled inspection on the issue of execution of a previously issued prescription, if the previous inspection or preventive control and supervision with a visit to the subject (object) of control and supervision did not reveal violations;
- appointment of checks for a period beyond the time period specified in the application or report on criminal offenses committed or being prepared, in other appeals about violations of the rights and legitimate interests of individuals, legal entities and the state;
- instructions to conduct an inspection or preventive control and supervision with a visit to the subject (object) of control and supervision to persons who do not have the appropriate authority to do so;
- instructions in one act on the purpose of inspection and preventive control and supervision with a visit to the subject (object) of control and supervision of several subjects of control and supervision subject to inspection or preventive control and supervision with a visit to the subject (object) of control and supervision, (except for the cases specified in paragraph 6 of article 147 of the Business Code);
- extending the terms of verification or preventive control and supervision with a visit to the subject (object) of control and supervision over the period established by the Business Code;
2) do not submit information if it does not relate to the subject of the inspection or preventive control and supervision with a visit to the subject (object) of control and supervision, as well as to the period specified in the act;
3) appeal against the act on the appointment of inspection and preventive control and supervision with a visit to the subject (object) of control and supervision, the act on the results of inspection, the order to eliminate the detected violations and actions (inaction) of state officials in accordance with the procedure established by the Business Code and the legislation of the Republic of Kazakhstan;
4) not to execute prohibitions of control and supervision bodies or officials not based on the law that restrict the activities of subjects (objects) of control and supervision;
5) fix the implementation of the inspection and maintenance of control and supervision in the vicinity of a subject (object) of control and supervision, as well as individual action officers pursued them through the inspection and maintenance of control and supervision in the vicinity of a subject (object) of control and supervision by means of audio - and video equipment without impeding activities of officials;
6) involve third parties to participate in verification and preventive control and supervision with a visit to the subject (object) of control and supervision in order to represent their interests and rights, as well as the implementation by third parties of actions provided for in paragraph 5) of this paragraph.

5 TIP: RESPONSIBILITIES OF THE AUDITED ENTITIES.

Subjects of control and supervision or their authorized representatives when conducting inspections and preventive control and supervision by bodies of control and supervision with a visit to the subject (object) of control and supervision must:
1) ensure unhindered access of officials of control and supervision bodies to the territory and premises of the subject (object) of control and supervision in compliance with the requirements of paragraph 1 of article 146 of the Business Code;
2) in compliance with the requirements for the protection of commercial, tax or other secrets protected by law, provide officials of control and supervision bodies with documents (information) on paper and electronic media or copies thereof for attachment to the act on the results of the inspection and the order to eliminate the detected violations, as well as access to automated databases (information systems) in accordance with the tasks and subject of verification and preventive control and supervision with a visit to the subject (object) of control and supervision;
3) make a note of receipt on the second copy of the act on the appointment of inspection and preventive control and supervision with a visit to the subject (object) of control and supervision;
4) make a note of receipt on the second copy of the act on the results of the inspection and the order to eliminate the detected violations on the day of the end of the inspection and preventive control and supervision with a visit to the subject (object) of control and supervision;
5) do not allow making changes and additions to the documents being checked during the inspection and preventive control and supervision with a visit to the subject (object) of control and supervision, unless otherwise provided by the Business Code or other laws of the Republic of Kazakhstan;
6) ensure the safety of persons who arrived for inspection and preventive control and supervision with a visit to the subject (object) of control and supervision of the object, from harmful and dangerous industrial factors of influence in accordance with the standards established for this object;
7) if a notification is received, be present at the location of the object of control and supervision within the prescribed time limits for verification and preventive control and supervision, with a visit to the subject (object) of control and supervision.

6 ADVICE: TEST RESULT

The results of verification officer of the authority, control and supervision, an act for the inspection results and prescription shall be prepared in three copies.
The first copy of the act on the results of verification in electronic form is submitted to the authorized body in the field of legal statistics and special accounts and its territorial bodies, the second copy on paper is transferred to the subject of control and supervision (the head of the legal entity or its authorized person, an individual) for review and taking measures to eliminate the detected violations and other actions, the third remains with the control and supervision body.

7 ADVICE: RESULTS of preventive control and supervision with a visit to the subject (object) of control and supervision.

Based on the results of preventive control and supervision with a visit to the subject (object) of control and supervision conducted on the basis of the risk assessment system, an official of the control and supervision body, in case of violations, draws up an order to eliminate the detected violations.
The order on elimination of the revealed violations is made in three copies. The first copy of the order on elimination of detected violations is submitted in electronic form to the authorized body in the field of legal statistics and special accounting and its territorial bodies, the second copy on paper is handed over to the subject of control and supervision (the head of the legal entity or its authorized person, an individual) for review and taking measures to eliminate the detected violations and other actions, the third remains with the control and supervision body.

8 ADVICE: APPEAL AGAINST THE ACTIONS OF THE INSPECTORS.

In case of violation of Your rights and legitimate interests in the exercise of control and supervision, You have the right to appeal decisions, actions (inaction) of control and supervision bodies and their officials to a higher state body, or to a court in accordance with the legislation of the Republic of Kazakhstan.

Phone numbers of the Committee and its divisions:

Nur-Sultan

8 (7172) 32-60-86

Almaty

8 (7272) 61-15-73

Shymkent

8 (7252) 55-12-24

Akmola region

8 (7162) 25-37-91

Aktobe region

8 (7132) 96-90-70

Almaty region