The Department of State Revenue in the field of Zhetisu of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan is a territorial body of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, authorized to perform the functions of state administration and control in the field of customs affairs, to ensure the completeness and timeliness of tax receipts, customs and other mandatory payments to the budget.
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OpenOctober 14, 2026, 11:00 a.m. Key Performance Indicators of the Zhetysu Regional Department of State Revenues for the First 9 Months of 2026 Speaker: Ulan Erdenovich Umirzakov, Head of the Zhetysu Regional Department of State Revenues
September 16, 2026, 11:00 a.m. Payment of Individual Property Tax: Deadlines, Convenient Services, and Consequences of Nonpayment Speaker: Almat Serikovich Kaliev, Deputy Head of the Department of State Revenues for the Zhetisu Region
August 27, 2026, 11:00 a.m. Universal Declaration: Current Issues. Speakers: G. Beisekbay, Head of the Non-Production Payments Division of the Zhetisu Regional Department of State Revenues, and Zh.G. Tiesova, Chief Specialist.
Dear Residents of the Zhetysu Region! The Department of State Revenues for the Zhetysu Region invites representatives of the media, entrepreneurs, and all interested citizens to attend a press conference. Topic: "Application of the Amnesty for Administrative Fines." 🎙️ Speaker: Asem Turarbekovna Baikash – Head of the Legal Department of the Department of State Revenues for the Zhetysu Region. 📅 Date: July 28, 2026 🕚 Time: 11:00 a.m. 📍 Venue: Beisen Kuranbek House of Journalists, 1st Floor. During the press conference, the procedure for applying the amnesty for administrative fines will be explained, the key provisions of the legislation will be presented, and participants will have the opportunity to ask questions. We warmly invite everyone interested to attend!
Topic: On the registration of VAT payers for tax accounting purposes Speakers: Zharymbetov Talgat Rakhmatullaevich — Head of the Indirect Tax Administration Department of the State Revenue Department (SRC) for the Jetisu Region. Talypbay Ernar Baijomartovich — Head of the VAT Administration Division of the Indirect Tax Administration Department, SRC for the Jetisu Region. Time and Venue: Date: April 22, 2026 Time: 11:30 AM Location: Beisen Kuranbek House of Journalists, 1st Floor.
24.02.2026. On the rules of customs inspection. Speaker: Head of the Customs Control Division of the Customs Administration Department of the Department of State Revenue in the region Zhetisu Isaeva F.
What actions do the state revenue authorities take after receiving information from banks?
After receiving information from second-tier banks, the state revenue authorities carry out measures in two stages: Stage 1: Informing the taxpayer. In accordance with Article 93 of the Tax Code of the Republic of Kazakhstan, tax authorities inform the taxpayer about the presence of signs of receiving income. For this purpose, a notice is sent to the taxpayer, which is informative in nature and does not require a response. Stage 2: Control measures. Subsequently, if there are grounds, the state revenue authorities conduct a desk audit (cameral control) in the manner prescribed by the Tax Code of the Republic of Kazakhstan. Based on the results of the desk audit, if discrepancies are identified, a notification is sent to the taxpayer in accordance with Article 137 of the Tax Code of the Republic of Kazakhstan. Note: The taxpayer must comply with the notification within 30 working days from the day following the day of its delivery.
Is information transferred to the tax authorities if an individual is registered as an individual entrepreneur (IP)?
Answer: Information is transferred to the state revenue authorities for all individuals who fall under the established criteria, regardless of whether they are registered as an individual entrepreneur. This is because the compliance monitoring process takes into account funds received into a bank account that is not intended for conducting entrepreneurial activity.
In what cases do banks transfer information regarding mobile transfers of individuals to the tax authorities?
According to subparagraph 24) of paragraph 2 of Article 55 of the Tax Code of the Republic of Kazakhstan, banking organizations submit information on the amount of money received into an individual's bank account from other individuals if there are signs of generating income from entrepreneurial activity. The transfer of information is carried out only upon the simultaneous fulfillment of the established criteria approved by Order of the Minister of Finance of the Republic of Kazakhstan No. 698 dated November 12, 2025. Specifically, if an individual receives money from 100 or more different people into a bank account not intended for entrepreneurial activity during each of three consecutive calendar months, and the total amount of receipts exceeds 12 times the minimum wage , such information is sent by second-tier banks to the state revenue authorities.
1. Legal Framework and Scope of Requirements for Supporting DocumentsThe tax legislation of the Republic of Kazakhstan (the 2026 Tax Code) establishes a strict legal regime regarding the taxation of income of non-resident legal entities. The tax obligations of a non-resident company, as well as its right to apply benefits, reduced rates, or full exemption from taxation on the basis of international treaties (agreements on the avoidance of double taxation), directly depend on timely and proper documentary confirmation. Supporting documents in the tax system of the Republic of Kazakhstan perform three key functions: ·Confirmation of Tax Status (Residency):Proves the legitimacy of extending the provisions of an international treaty to a non-resident. ·Confirmation of Beneficial Ownership (Beneficial Entitlement):Guarantees that the non-resident is the ultimate recipient of the income, rather than an intermediary, agent, or conduit company. ·Confirmation of the Composition and Amount of Expenses:Serves as the basis for deducting costs when carrying out activities through a permanent establishment or when refunding paid taxes from the state budget. The absence or improper execution of a mandatory document entails the recognition of the application of tax preferences as unlawful, the additional accrual of corporate income tax at the source of payment at standard rates (15% or 20%), as well as the accrual of fines and bringing the tax agent or non-resident to administrative responsibility. 2. Requirements for the Document Confirming Residency (Certificate of Residency)The key document fixing the tax status of a foreign company is the official document confirming residency (certificate of residency). In accordance with Article 702 of the Tax Code of the RK, clear requirements regarding the form, authentication, and validity period are imposed on the certificate of residency. Permissible Forms of the Certificate of ResidencyAccording to paragraph 1 of Article 702 of the Tax Code of the RK, a document confirming the residency of a non-resident is recognized by the tax authorities of the Republic of Kazakhstan if it is submitted in one of the following forms: ·The original document certified by the competent authority of the foreign state of which the non-resident is a resident. ·A notarized copy of the original meeting the established requirements. ·A paper copy of an electronic document confirming the residency of the non-resident, posted on the official internet resource of the competent authority of the foreign state. If an abbreviated (incomplete) version of the paper copy of the electronic document is posted on the internet resource of the competent authority, but it confirms the residency status for the specified period, such document is recognized as proper confirmation. Legalization and Apostille RequirementsThe signature of the official and the seal of the competent authority of the foreign state (as well as the notary who certified the copy) are subject to consular legalization or apostille in the manner determined by the legislation of the Republic of Kazakhstan. In accordance with paragraph 2 of Article 702 of the Tax Code of the RK, passing the legalization or apostille procedure IS NOT required in the following cases: ·The document is posted on the official internet resource of the competent authority of the foreign state and is available for public/electronic verification. ·Another procedure for authenticating the signature and seal is established by an international treaty of the Republic of Kazakhstan. ·The apostille/legalization procedure is stipulated within the framework of a mutual agreement procedure between the authorized body of the RK and the competent authority of the foreign state (Article 232 of the Tax Code of the RK). ·A special procedure was adopted by the decision of the bodies of the Eurasian Economic Union (EAEU). Rules for Determining the Validity Period of ResidencyBased on paragraph 3 of Article 702 of the Tax Code of the RK, the residency status is considered confirmed for the following time interval: ·When a specific time period is indicated in the document — during the entire specified period. ·When residency is confirmed for a specific date — for the period from the beginning of the calendar year to the date for which residency is confirmed. ·In the absence of a time period in the document — during the entire calendar year in which such document was issued or posted on the internet resource of the competent authority. 3. Supporting Documents for Applying International Treaties at the Source of PaymentA Kazakhstan tax agent (a legal entity or individual entrepreneur paying income to a non-resident) has the right to independently apply tax exemption or a reduced tax rate only if they have the established package of documents. Full Exemption from Taxation of Non-Resident Income (Article 705 of the Tax Code of the RK)Based on Article 705 of the Tax Code of the RK, when paying income for performed works or rendered services to a non-resident, the tax agent applies the exemption subject to receiving the following documents: ·Certificate of residency of the non-resident complying with the requirements of Article 702 of the Tax Code of the RK. ·Constituent documents of the non-resident (notarized copies) or an extract from the trade register (shareholder register) with the mandatory indication of founders (participants) and majority shareholders. ·Alternative: In the absence of constituent documents due to the legislation of a foreign state, an act (document) that served as the basis for the creation of the non-resident, or a document disclosing the unified organizational structure of the consolidated group indicating participants, geographical location, and registration numbers is submitted. ·Joint activity agreement (notarized copy) or another document confirming the non-resident's share of participation in joint activity — if works/services are performed within the framework of a consortium or joint agreement. Deadlines for submitting the certificate to the tax agent:In accordance with paragraph 3 of Article 705 of the Tax Code of the RK, the residency certificate must be submitted by the non-resident to the tax agent no later than one of the following dates, whichever comes first: ·March 31 of the year following the tax period (calendar year) in which the income payment occurred or unpaid income was deducted; ·No later than five working days before the completion of the tax audit regarding the fulfillment of the duties of a tax agent for the audited period. Tax Agent's Obligation to Submit a Copy of the Certificate to the State Revenue Department (SRD)Based on paragraph 7 of Article 705 and paragraph 3 of Article 706 of the Tax Code of the RK, the tax agent is obliged to submit a copy of the document confirming the residency of the non-resident to the tax authority at their location no later than five calendar days from the date established for submitting tax reporting on CIT for the fourth quarter. Application of International Treaties to Dividends, Interest, and Royalties (Article 706 of the Tax Code of the RK)When paying passive income (dividends, loan interest, royalties), the tax agent has the right to apply a reduced rate or exemption under an international treaty subject to the following conditions (Article 706 of the Tax Code of the RK): ·Presence of the non-resident's residency certificate within the established deadlines. ·Paid income is not connected with the activities of the non-resident's permanent establishment in the RK. ·The non-resident is the ultimate (actual) recipient of the income (beneficial owner). ·The ultimate recipient of income is recognized as a person who has the right of ownership, use, and disposal of the received income and is not an intermediary (agent, nominee holder, conduit). Features when paying interest through an intermediary:If interest is paid to the ultimate recipient through an intermediary, the tax agent will apply the international treaty rate of the beneficiary's country only upon submission of: ·A contract (agreement) reflecting the name of the intermediary, amounts of payments to the intermediary, and interest amounts for each ultimate recipient indicating their registration and tax numbers. ·The residency certificate of the ultimate recipient of income. 4. Supporting Documents for Refunding Paid Income Tax from the BudgetIn cases where the tax agent withheld tax at general rates (without applying an international treaty), the non-resident has the right to apply to the tax authorities of the Republic of Kazakhstan for a refund of the paid income tax based on Articles 699–701 of the Tax Code of the RK. List of Documents for the Tax Application for Refund (Article 699 of the Tax Code of the RK)The non-resident submits a tax application for the refund of paid income tax in two copies to the higher tax authority at the place of registration of the tax agent. The application must be accompanied by: ·Copies of contracts (agreements) for the performance of works, provision of services, or other purposes. ·A document confirming the residency of the non-resident (in accordance with Article 702 of the Tax Code of the RK). ·Copies of accounting and primary documents confirming the amounts of received income and withheld (paid) taxes (bank statements, payment orders). ·Copies of documents confirming the fact of performance of works or provision of services (acts of performed works/rendered services, waybills, reports). ·Personnel documents: When rendering services through non-resident employees in the territory of the RK — copies of identity documents of such individuals and documents confirming the periods of their actual stay in the RK (copies of passports with border service marks, visas, travel tickets). ·Constituent documents of a legal entity: Notarized copies of constituent documents or extracts from the trade register (shareholder register) indicating founders and majority shareholders. ·When refunding tax on capital gains income (sale of shares, participation interests, property): Documents confirming the purchase and sale of assets detailing their acquisition price and sale price. Important Procedural Conditions: ·All documents in a foreign language must have a notarized translation into Kazakh or Russian. ·The application is submitted within the limitation period (3 years, and for large businesses and subsurface users — 5 years). ·The tax authority reviews the application within 20 working days, suspending this period for the duration of a thematic tax audit of the tax agent. Certificate of Amounts of Received Income and Paid Taxes (Article 703 of the Tax Code of the RK)To confirm the payment of tax in Kazakhstan before the tax authorities of their own country, the non-resident (or tax agent) has the right to obtain a Certificate from the SRD on the amounts of income received from sources in the RK and withheld (paid) taxes. For this purpose, a tax application is submitted at the place of registration of the tax agent or permanent establishment. The certificate is issued within 10 calendar days in the absence of tax arrears. 5. Documentary Confirmation of Expenses of Permanent Establishments of Non-ResidentsA non-resident legal entity operating in Kazakhstan through a permanent establishment (PE) has the right to deduct management and general administrative expenses of the head office in accordance with the international treaty and Articles 708, 709, and 711 of the Tax Code of the RK. To deduct such expenses, the non-resident must choose one of two methods and confirm it with the established set of documents: A. Proportional Expense Distribution Method (Article 709 of the Tax Code of the RK)When applying the proportional distribution method, the permanent establishment of the non-resident must have: ·Certificate of residency of the non-resident legal entity. ·A copy of the financial statements of the permanent establishment in the Republic of Kazakhstan. ·A copy of the non-resident's tax reporting prepared in accordance with the requirements of the legislation of the country of incorporation, indicating total income for the tax period, confirmed by the competent authority of the foreign state. ·A copy of the financial statements of the non-resident legal entity for the reporting period, certified by the signature of the head and the company's seal. ·Mandatory requirement:In the financial and tax reporting of the head office, the amount of management and general administrative expenses must be highlighted in a separate line. B. Direct Expense Attribution Method (Article 711 of the Tax Code of the RK)The direct attribution method is applied when maintaining separate accounting of income and expenses of the head office and branches. Supporting documents are: ·Primary accounting documents confirming expenses incurred in the territory of the RK. ·Copies of primary accounting documents confirming expenses incurred outside the RK directly for the purpose of generating income of the Kazakhstan permanent establishment. ·Special tax registers for accounting for distributed management expenses, compiled in the form approved in the tax accounting policy of the non-resident. ·A copy of the financial statements of the non-resident legal entity with the amount of management and general administrative expenses highlighted in a separate line. ·A copy of the audit report on the financial statements of the non-resident (in case of mandatory or voluntary audit). 6. Rules of Execution, Translation, and NotarizationThe tax legislation of the RK sets formalized requirements for the language execution and certifier of documents originating from foreign jurisdictions: ·Language Regime:All supporting documents drawn up in a foreign language must be accompanied by an official translation into Kazakh or Russian. ·Notarization of Translation:The translation of residency certificates, constituent documents, primary accounting acts, and financial reports must be notarized in the manner established by the legislation of the RK on notary. ·Format for Submitting Copies:Copies of contracts, acts, invoices, and statements must be stitched, numbered, and certified by the signature of the authorized head and the seal of the non-resident (if any). ·Electronic Documents:If the supporting document is generated as an electronic document with a digital signature of a foreign state agency, its authenticity is verified through official state portals or web services for collecting electronic apostilles.
The Republic of Kazakhstan is continuing the phased implementation of mandatory digital labeling for beer and beer-based beverages. The new requirements apply not only to manufacturers and importers but also to wholesalers, warehouses, stores, food service establishments, bars, and restaurants involved in the storage, transportation, purchase, and sale of these products. The main purpose of the labeling is to ensure the traceability of each labeled unit of goods from the manufacturer or importer to the end consumer, as well as to prevent the illegal circulation of products. 1. Which products are subject to mandatory labeling? Mandatory digital labeling applies to beer and beer-based beverages that correspond to the established EAEU HS codes. Labeling is carried out by applying a GS1 Data Matrix two-dimensional barcode, which contains a unique identification code for a specific product package. Labeling applies to products in consumer packaging, including bottles and cans, as well as kegs. 2. Timeline for the Introduction of Mandatory Labeling Labeling will be introduced in phases depending on the type of packaging and the product’s date of manufacture. Effective dates for mandatory labeling: •Beer and beer-based beverages in kegs: February 1, 2026 •Beer and beer-based beverages in bottles: September 1, 2026 •Beer and beer-based beverages in cans, effective January 1, 2027 3. Registration and Operation in the Labeling System Market participants must register in the digital labeling and traceability system. The information system is available at: •https://tanba.markirovka.kz/ Data can be submitted via an automated software and hardware system integrated with the Central System of the Ministry of Trade, or through the system’s personal account. 4. Methods for Removing Labeled Beer and Beer-Based Beverages from Circulation One of the most important issues for organizations involved in the storage and sale of beer is the proper documentation of the removal of products from circulation. According to the Rule on the Marking and Traceability of Beer and Beer-Based Beverages Using Identification Means, removal from circulation is defined as the cessation of further circulation of marked goods on the grounds specified therein. 5. Retail Sales The first and most common method is the sale of marked beer to an individual for personal consumption. Removal from circulation is carried out via a cash register equipped with a data recording and/or transmission function. At the time of sale, the Data Matrix on each unit of goods sold must be scanned using a technical device connected to the cash register. Sales data is transmitted via the fiscal data operator (FDO) to the MPT Central System. Important: Simply printing a receipt without scanning an identification token does not replace the prescribed procedure for tracking marked merchandise.
The Republic of Kazakhstan enforces Law No. 178-VII "On Solvency Restoration and Bankruptcy of Citizens of the Republic of Kazakhstan" dated December 30, 2022. This law is aimed at settling the debts of citizens finding themselves in a difficult financial situation and provides legal mechanisms for restoring solvency or being discharged from certain debt obligations. The legislation provides for three procedures: out-of-court bankruptcy, judicial bankruptcy, and solvency restoration. Each of them has its own application conditions and legal consequences. Out-of-Court Bankruptcy Out-of-court bankruptcy applies to citizens with debts to second-tier banks, microfinance organizations, and collection agencies, as well as to other creditors in cases specified by legislation. To apply this procedure, the amount of debt must not exceed 1,600 monthly calculation indices (MCI). In 2026, this threshold stands at 6,920,200 tenge. The main conditions for applying the procedure are the absence of registered property, the absence of debt repayment for 12 consecutive months, and compliance with the requirements for debt settlement with the creditor in cases provided for by law. At the same time, the legislation establishes specific exceptions. In particular, citizens who have received targeted social assistance within the last six months may use the procedure without complying with the 12-month non-repayment requirement. Special conditions are also provided for citizens whose debts have not been repaid for more than five years. An application for out-of-court bankruptcy can be submitted through the eGov.kz e-government portal, the eGov Mobile app, or by contacting a Public Service Center (PSC). The duration of the procedure is six months, and in specific cases provided for by law — one month. Judicial Bankruptcy Judicial bankruptcy applies to citizens who do not meet the criteria for out-of-court bankruptcy or have debts subject to judicial review. This procedure can be applied when there is a debt to creditors exceeding the amount set for out-of-court bankruptcy, as well as in the presence of obligations to other creditors regardless of the amount of debt. Under this procedure, the citizen files an application with the court at their place of residence. Once the case is initiated, a financial manager is appointed to analyze the debtor's financial position, assets, and liabilities to creditors. If there is property subject to liquidation in accordance with legislation, it may be used to settle the debt. Upon completion of the procedure, the court rules to declare the citizen bankrupt. The discharge of obligations is considered taking into account statutory requirements and exceptions. Solvency Restoration Solvency restoration is a procedure aimed at settling debt without declaring the citizen bankrupt. This procedure applies to citizens who have a stable income and the capacity to meet their obligations to creditors, as well as in cases where the value of the debtor's assets exceeds the amount of their liabilities. To apply this procedure, an application must be filed with the court. Subsequently, a solvency restoration plan is developed, outlining the procedure and timeline for debt repayment based on the citizen's financial capabilities. The plan may include granting deferrals or installments of payments, altering repayment terms, reducing interest rates, and other measures provided for by law. The execution period of the solvency restoration plan must not exceed five years. The main advantage of this procedure is the opportunity to settle debt while retaining the status of a non-bankrupt individual. Consequences of Being Declared Bankrupt The application of bankruptcy procedures entails certain restrictions for the citizen. In particular, after being declared bankrupt: For five years, the citizen is not entitled to obtain loans or microloans, except for microloans provided by pawnshops in cases stipulated by law. Re-application of the bankruptcy procedure is allowed no earlier than seven years later. Monitoring of the citizen's financial condition is conducted for three years. It should be noted that not all obligations are subject to discharge through bankruptcy. In particular, obligations to pay alimony and to compensate for damage caused to life or health of another person remain in force. Procedure for Obtaining Information and Filing Applications To obtain detailed information regarding the conditions for applying these procedures, citizens can use the eGov.kz e-government portal, contact a Public Service Center, or receive consultation via the 1414 single contact center. Additional clarifications on issues related to solvency restoration and individual bankruptcy are also available through the information resources of the Ministry of Finance of the Republic of Kazakhstan and the SalyqBot Telegram bot. Solvency restoration and bankruptcy are statutory mechanisms for individual debt settlement. Choosing the appropriate procedure depends on the debt amount, availability of property, income level, and other circumstances of the citizen's financial position. Before applying for any of the procedures, it is recommended to carefully examine the statutory requirements and potential legal consequences. This will allow for selecting the most suitable debt settlement method and making an informed decision.
The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – the Committee) informs that, as of 31 July 2026, the second stage of the implementation of navigation seals for tracking the transportation of goods has commenced within the Eurasian Economic Union (hereinafter – the EAEU). As part of the second stage, the list of transportation operations for which the use of navigation seals is mandatory in road and rail transport has been significantly expanded. In the course of tracking transportation using navigation seals within the EAEU, different practices have emerged among the Member States regarding the application of navigation seals to certain categories of goods. In particular, the customs authorities of the EAEU Member States apply navigation seals to track the transportation of passenger vehicles moving under their own power as goods from third countries to the Republic of Kazakhstan. In view of the absence of specifically designated locations for affixing navigation seals, the transportation from the territory of the Republic of Kazakhstan of passenger vehicles moving under their own power as goods, as well as goods carried in open cargo compartments (or on open platforms) of road vehicles, neither in bulk nor in loose form (for example, passenger cars transported on car carriers), has been carried out without the use of navigation seals. According to the clarification received from the Eurasian Economic Commission, where the conditions of transportation or the categories of goods do not fall within the exemptions provided for by Decision No. 71 of the EEC Council dated 9 July 2026, there are no grounds for not applying navigation seals. At the same time, transit transportation of passenger vehicles moving under their own power as goods, as well as goods carried in open cargo compartments (or on open platforms) of road vehicles, neither in bulk nor in loose form, is subject to tracking using navigation seals. The Committee informs carriers, freight forwarders, exporters, importers and other participants in foreign economic activity of the need to strictly comply with the requirements established by the legislation of the Eurasian Economic Union. In the event that transit goods arrive at their designated places of delivery without navigation seals, administrative liability in the form of a fine (from RUB 35,000) is provided for in a number of EAEU Member States.
In modern conditions, the implementation of anti-corruption policy in the state revenue authorities of the Republic of Kazakhstan is a complex, multi-level work aimed at eradicating prerequisites for offenses and the formation of sustainable immunity to corruption. The activities of the agency are carried out in strict accordance with the Concept of anti-corruption policy for 2022-2026 and are based on the principles set out in Article 6 of the Law of the Republic of Kazakhstan “On Combating Corruption”. The main emphasis is shifted from the fight against consequences to deep prevention and systemic elimination of risks. One of the key measures in this area is the large-scale digitalization of tax and customs administration, ensuring transparency of processes and compliance with anti-corruption standards. Implementation of such systems as IS “Taxpayer's Cabinet”, IS “Electronic Invoices”, “ASTANA-1” and “IS KEDEN” allows minimizing the direct contact of officials with taxpayers. The elimination of the “human factor” becomes a decisive tool in reducing corruption risks and simplifying the interaction between business and government. In accordance with Article 8 of the Law of the Republic of Kazakhstan “On Combating Corruption”, an internal analysis of corruption risks is regularly conducted, covering both legal acts and management activities of the divisions. The results of this analysis serve as a basis for adjusting business processes, eliminating legal gaps and strengthening disciplinary liability, which allows preventively blocking opportunities for committing offenses. Special attention is paid to human resources policies and financial controls. The selection process and promotion of candidates is carried out with maximum openness. Transparency of staff income and expenditures is ensured through universal declaration, and strict compliance with the requirements of Article 12 of the Law allows for timely identification and prevention of conflicts of interest. Ideological work to foster an anti-corruption culture is an integral part of the strategy. The Institute of Ethics Commissioners promotes ethical standards and the principle of “zero tolerance” for any form of bribery. Interaction with civil society also plays an important role: the functioning of helplines and front offices helps to involve the population in the monitoring process. A systematic approach not only increases the efficiency of payment collection, but also strengthens public trust in government institutions.
A taxpayer (tax agent) has the right to: -suspend the filing of tax returns; -resume the filing of tax returns before the suspension period expires. A taxpayer must resume the filing of tax returns upon resuming business operations. The total duration of the suspension of tax return filing must not exceed the statute of limitations. From the date of suspension until the date of resumption of tax reporting, the issuance of electronic invoices by a value-added tax payer is suspended. If there are taxable items, the taxpayer’s (or tax agent’s) tax reporting is not suspended. Information regarding the suspension and/or resumption of tax reporting is published on the authorized agency’s website no later than the date the tax authority adopts the relevant decision. The publication on the authorized body’s website of information regarding the suspension and/or resumption of tax reporting serves as grounds for not filing tax returns for the period specified in the tax application or request from the local executive body. A request by a taxpayer (tax agent) to suspend the filing of tax returns will be denied in the following cases: -if there are outstanding tax liabilities or social security contributions; -if the taxpayer is listed in the registry of inactive taxpayers; -there are unfulfilled notices from the tax authority. The tax authority shall deem the filing of tax returns to have resumed in the following cases: -the taxpayer (tax agent) files tax returns starting from the date of filing; -the tax authority determines that the taxpayer has resumed operations during the suspension period or as of the date of resumption of operations. Resumption of operations is defined as the taxpayer’s commencement of activities that give rise to a tax obligation to calculate and pay taxes and budgetary payments, as well as social obligations.
