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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 12, 2018 No. 23

About approval of the Regulations on the Appeal commission on consideration of claims to the notification on results of check

(as amended on 09-04-2021)

According to Item 1 of article 480 of the Code of the Republic of Kazakhstan of December 26, 2017 "About customs regulation in the Republic of Kazakhstan" and Item 1 of article 182 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Regulations on the Appeal commission on consideration of claims to the notification on results of check.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of May 19, 2017 No. 322 "About determination of regulations on the Appeal commission on consideration of claims to the notification on results of check and (or) the notification on elimination of violations" (registered in the Register of state registration of regulatory legal acts for No. 15220, published on June 27, 2017 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan).

3. To department of appeals of the Ministry of Finance of the Republic of Kazakhstan (Miyatov K. I.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten calendar days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data about execution of the actions provided by subitems 1), 2) and 3) of this Item.

4. This order becomes effective after ten calendar days after day of its first official publication.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of January 12, 2018 No. 23

Regulations on the Appeal commission on consideration of claims to the notification on results of check

Chapter 1. General provisions

1. This regulations on the Appeal commission on consideration of claims to the notification on results of check (further - the Provision) are developed according to Item 1 of article 480 of the Code of the Republic of Kazakhstan of December 26, 2017 "About customs regulation in the Republic of Kazakhstan" (further - the Code about customs regulation) and Item 1 of article 182 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure of activities of the Appeal commission on consideration of claims to the notification on results of check (further - the Commission).

2. The commission in the activities is guided by the Constitution of the Republic of Kazakhstan of August 30, 1995, the Agreement on the Customs code of the Eurasian Economic Union of November 27, 2009, the Code about customs regulation of December 26, 2017, the Tax code of December 25, 2017, the laws of the Republic of Kazakhstan, acts of the President, the Government of the Republic of Kazakhstan and other legal acts, and also this Provision.

3. For the purposes of this provision the following concepts are applied:

1) working body - the structural division of authorized body providing the organization of work of the Commission;

2) the applicant - the taxpayer (tax agent) and (or) the customs applicant or the person which is performing activities in the sphere of customs affairs, who made the complaint;

3) authorized body - the central executive body of the Republic of Kazakhstan performing management in the sphere of ensuring receipts of taxes, customs and other obligatory payments in the budget;

4) department of authorized body - the department of authorized body providing completeness and timeliness of receipts of taxes, customs and other obligatory payments in the budget;

5) the claim - the complaint to the notification on results of check made in authorized body by the applicant and also amendment (amendments) to it.

4. The Commission chairman, and also members of the commission in number of six people are part of the Commission.

Chapter 2. Organization of work of the Commission

5. The claim which arrived in authorized body goes to working body.

6. The working body within 3 (three) working days from the date of receipt of the claim sends to members of the commission of the copy:

claims;

act of tax audit, and (or) act of exit customs inspection, and (or) act of cameral customs inspection;

notifications on results of check.

The specified copies of documents go to e-mail addresses of members of the commission:

being workers of state bodies - in single electronic post system on the Internet portal of state bodies;

not being workers of state bodies - provided by them in working body.

7. Members of the commission consider the materials directed to their address and provide in working body the line items with reasons on the appealed questions, including, offers on conducting thematic check, in time:

according to claims of the applicants who are the large taxpayers who are subject to monitoring - no later than 15 (fifteen) working days from the date of the direction working body of materials;

according to claims of the applicants belonging to other categories of taxpayers - no later than 10 (ten) working days from the date of the direction working body of materials;

on amendment (amendments) to the claim, - no later than 7 (seven) working days from the date of the direction working body of materials.

On requests of members of the commission, the working body provides to such members of the commission the claims of the data, necessary for consideration, and (or) information concerning person who made the complaint, including relating to the secret protected by the law.

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