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JOINT ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN AND NORMATIVE RESOLUTION OF CALCULATING COMMITTEE ON CONTROL OF EXECUTION OF THE REPUBLICAN BUDGET OF THE REPUBLIC OF KAZAKHSTAN

of November 30, 2018 No. 1040, on March 4, 2019 No. 3-HK

About approval of Rules of representation of state revenues by bodies to authorized body of external state audit and financial control of information in the sphere of customs regulation and the information about the taxpayer (tax agent) which are tax secret, without receipt of the written permission of the taxpayer (tax agent) and the list of the represented data

(as amended on 17-02-2023)

According to the subitem 3) Item 3 of article 19 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" and the subitem 4) Item 3 of article 30 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) the Highest auditor chamber of the Republic of Kazakhstan POSTANOVLYAET and the Deputy prime minister – the Minister of Finance of the Republic of Kazakhstan PRIKAZYVAYET:

1. Approve enclosed:

1) Rules of representation of state revenues by bodies to authorized body of external state audit and financial control of information in the sphere of customs regulation and the information about the taxpayer (tax agent) which are tax secret without receipt of the written permission of the taxpayer (tax agent) according to appendix 1 to this joint order and the normative resolution;

2) the List of the state revenues represented by bodies to authorized body of external state audit and financial control of the information about the taxpayer (tax agent) which are tax secret without receipt of the written permission of the taxpayer (tax agent) according to appendix 2 to this joint order and the normative resolution.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) within ten calendar days from the date of entry into force of this joint order and the normative resolution the direction it in the Kazakh and Russian languages for inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

2) placement of this joint order and normative resolution on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This joint order and the normative resolution becomes effective from the date of signing its the last of heads of state body.

Minister of Finance of the Republic of Kazakhstan

____________ A. Smailov

Chairman of Calculating committee on control of execution of the republican budget

 

___________ N. Godunova

Appendix 1

to the joint Order of the Minister of Finance of the Republic of Kazakhstan and the normative Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of November 30, 2018 No. 1040, on March 4, 2019 No. 3-HK

Rules of representation of state revenues by bodies to authorized body of external state audit and financial control of information in the sphere of customs regulation and the information about the taxpayer (tax agent) which are tax secret without receipt of the written permission of the taxpayer (tax agent)

Chapter 1. General provisions

1. These rules of representation of state revenues by bodies to authorized body of external state audit and financial control of information in the sphere of customs regulation and the information about the taxpayer (tax agent) which are tax secret without receipt of the written permission of the taxpayer (tax agent) (further – Rules) determine order of interaction by submission of data in the sphere of customs regulation, about the taxpayer (tax agent), being tax secret, without receipt of the written permission of the taxpayer (tax agent) (further – Data) bodies of state revenues to the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber), to audit committees of areas, cities of republican value, the capital (further – audit committees).

2. In the sphere of customs regulation any information, including confidential and preliminary, received by bodies of state revenues according to the customs legislation of the Eurasian Economic Union, international treaties of the Republic of Kazakhstan, customs and other legislation of the Republic of Kazakhstan belongs to information.

The information about the taxpayer (tax agent) which is tax secret without receipt of the written permission of the taxpayer (tax agent) represents bodies of state revenues according to the List of the state revenues represented by bodies to authorized body of external state audit and financial control of the information about the taxpayer (tax agent) which are tax secret without receipt of the written permission of the taxpayer (tax agent), according to appendix 2 to the presents joint to the normative resolution and the order.

Chapter 2. Procedure for submission of Data

3. The highest auditor chamber, audit committees approve the list of the officials having access to the data which are tax secret.

4. Transfer of Data is performed by one of the following methods:

1) on papers;

2) on electronic media;

3) by means of the Single transport circle of state bodies in the presence of information exchange between information systems of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan and the Highest auditor chamber, and also electronic document management system.

5. Bodies of state revenues in time, not exceeding 10 (ten) working days from the date of receipt of request of the Highest auditor chamber, audit committee, transfer them Data if such information is necessary for the specified bodies for accomplishment of tasks and implementation of the functions assigned to them by the legislation of the Republic of Kazakhstan, according to the procedure and with observance of requirements of the legislation of the Republic of Kazakhstan for protection state, the commercial, bank, tax and protected by the laws of other secret (secrets), and also other confidential information, international treaties of the Republic of Kazakhstan.

6. The receiver Svedeny provides confidentiality of information obtained within these rules.

7. Information obtained by officials of bodies of state revenues, officials of other state bodies or organizations of the Republic of Kazakhstan, from bodies of state revenues or other authorized bodies, provided in Item 2 of these rules, is not subject to distribution both during execution of the obligations by them, and after completion of their accomplishment according to the legislation of the Republic of Kazakhstan.

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