On Amendments and additions to the Order of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated September 7, 2016 No. 522 "On Approval of the Regulations of the State Revenue Departments of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan for regions, cities of republican significance and the capital and their territorial bodies"
I ORDER YOU:
1. To make the following amendments and additions to the Order of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated September 7, 2016 No. 522 "On Approval of the Regulations of the State Revenue Departments of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan for regions, cities of republican significance and the capital and their territorial bodies":
The title should be worded as follows:
"On approval of the regulations of the Main Dispatch Department, departments of State Revenue of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan of the capital, by regions and cities of republican significance, and their territorial bodies";
in the Regulations on the Department of State Revenue for the Zhambyl region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, approved by the said order:
subitems 1), 2), 3), 4), 5) and 6) should be worded as follows:
"1) ensuring the receipt of taxes and other mandatory payments to the budget;
2) production and turnover of ethyl alcohol, alcoholic beverages and tobacco products;
3) turnover of petroleum products and biofuels;
4) Customs affairs;
5) rehabilitation and bankruptcy (with the exception of state-owned enterprises, institutions, banks, insurance (reinsurance) organizations and accumulative pension funds), as well as the state administration for the restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan;
6) in other areas attributed to the competence of the Department by the current legislation.";
paragraph 12 should be worded as follows:
"12. The Department is prohibited from entering into contractual relations with business entities for the performance of duties that are the authority of the Department.
If the laws of the Republic of Kazakhstan grant the Department the right to carry out income-generating activities, then the income received from such activities is sent to the state budget.";
paragraphs 13 and 14 should be worded as follows:
"13. Tasks:
1) protection of the national security of the Republic of Kazakhstan, human life and health, flora and fauna, and the environment;
2) ensuring the enforcement of the customs, tax and other legislation of the Republic of Kazakhstan, the control over compliance with which is entrusted to the state revenue authorities, the customs legislation of the Eurasian Economic Union (hereinafter – EAEU);
3) ensuring, within its competence, the protection of the sovereignty and economic security of the Republic of Kazakhstan;
4) participation in the implementation of the tax policy of the Republic of Kazakhstan;
5) creating conditions for speeding up and simplifying the movement of goods across the customs border of the EAEU;
6) ensuring compliance with the legislation of the Republic of Kazakhstan on state regulation of production and turnover of biofuels, in the field of state regulation of production and turnover of tobacco products, ethyl alcohol and alcoholic products;
7) exercising control in international business transactions and transactions related to international business transactions;
8) creation of a transparent system of rules aimed at preventing the use of transfer prices by participants in international business transactions and transactions related to international business transactions;
9) ensuring state control over compliance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;
10) determining the compliance of conducted currency transactions with the currency legislation of the Republic of Kazakhstan;
11) provision of public administration for the restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan;
12) International cooperation on issues within the competence of the Committee;
13) performing other tasks stipulated by the legislation of the Republic of Kazakhstan.
14. Rights of the Department:
1) to carry out international cooperation on taxation issues, including the exchange of information with authorized bodies of foreign states;
2) require the taxpayer (tax agent) to:
submit documents confirming the correctness of calculation and timely payment (withholding and transfer) of taxes and other mandatory payments to the budget (hereinafter referred to as payments to the budget), completeness and timeliness of calculation, withholding and transfer of social payments;
written explanations on the tax forms prepared by the taxpayer (tax agent), as well as the financial statements of the taxpayer (tax agent), including the consolidated financial statements of the resident taxpayer (tax agent), including the financial statements of its subsidiaries located outside the Republic of Kazakhstan, accompanied by an audit report, if for such person The laws of the Republic of Kazakhstan establish mandatory auditing;
3) request and (or) receive information from authorized state and local executive bodies, the Government for Citizens State Corporation, financial and payment organizations, collection agencies, second-tier banks, the Development Bank of Kazakhstan and organizations engaged in certain types of banking operations, as well as other persons in accordance with the procedure and purposes that are defined The Tax Code of the Republic of Kazakhstan (hereinafter referred to as the Tax Code);
4) request and receive from the state bodies of the Republic of Kazakhstan and bodies of foreign states, declarants, persons engaged in activities in the field of customs affairs, and audited persons the necessary information, as well as documents and information related to the field of customs affairs;
5) verify the accuracy of information on income and property reflected in the individual's tax statements for the completeness of tax obligations fulfillment.;
6) involve experts from various branches of knowledge in tax audits and other forms of control, as well as in customs control;
7) involve specialists from other government agencies, consultants and experts from among individuals and legal entities of the Republic of Kazakhstan and other states in regulating the production and turnover of ethyl alcohol and alcoholic products;
8) to document, video and audio recording, film and photography of facts and events in accordance with the laws of the Republic of Kazakhstan, as well as interview third parties in cases established by the Tax Code;
9) operate digital systems, communication and data transmission systems, technical means of customs control, as well as information security tools in accordance with the legislation of the Republic of Kazakhstan;
10) file lawsuits with the courts for invalidation of transactions, liquidation of a legal entity on the grounds provided for in subparagraphs 1), 2), 3) and 4) of paragraph 2 of Article 49 of the Civil Code of the Republic of Kazakhstan, as well as other lawsuits in accordance with the competence and objectives established by the legislation of the Republic of Kazakhstan;
11) apply to the court for declaring the taxpayer bankrupt in accordance with the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;
12) carry out educational and publishing activities in accordance with the procedure established by the legislation of the Republic of Kazakhstan in order to increase tax and customs productivity;
13) organize and carry out measures to improve tax and customs cultures and strengthen tax and customs disciplines, including by informing the public about the tax legislation of the Republic of Kazakhstan and the customs legislation of the EAEU and the Republic of Kazakhstan;
14) certify, by means of an electronic digital signature of the information (digital) system of the state revenue authority, decisions taken in accordance with the Tax Code;
15) apply a means of biometric identification in the information (digital) systems of the state revenue authority in tax administration;
16) create conditions for the taxpayer (tax agent) to fulfill tax obligations by carrying out activities provided for by the Tax Code;
17) in order to improve tax administration, implement a pilot project providing for a different procedure for tax administration and fulfillment of tax obligations by taxpayers, including the assignment of functions of a tax agent;
18) stop vehicles, as well as forcibly return water and aircraft that have left the customs territory of the EAEU, without the permission of state revenue authorities;
19) to stop vehicles in the customs control zones and outside the customs control zones;
20) in accordance with the legislation of the Republic of Kazakhstan, detain and deliver to the office premises of the state revenue authority or other bodies of the Republic of Kazakhstan persons who have committed an offense in the field of customs;
21) to detain motor vehicles and goods contained therein, transport (transport) such detained motor vehicles and goods, as well as to accompany the delivery of motor vehicles and goods contained therein to the place of storage in accordance with the procedure defined by the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" (hereinafter – the Customs the code);
22) purchase goods, including special equipment, to perform the functions assigned to the state revenue authority in accordance with the legislation of the Republic of Kazakhstan;