TEMPORARY METHODICAL INSTRUCTIONS ABOUT THE PROCEDURE FOR CONSIDERATION OF LETTERS, STATEMENTS AND CLAIMS OF LEGAL ENTITIES AND PHYSICAL PERSONS FOR THE TAX MATTERS

Approved by the Main tax authorities of the Ministry of Finance of the Republic of Kazakhstan of April 30, 1996

1. GENERAL PROVISIONS

In methodical instructions questions of the organization of work in bodies of Tax Service for accounting and consideration of letters, offers, statements and claims of taxpayers for taxes and other obligatory payments in the budget are stated.

These methodical instructions are developed based on the Constitution of the Republic of Kazakhstan, the Presidential decree of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" of 24.04.95 N2235 and amendments to it, the Presidential decree of the Republic of Kazakhstan of 19.06.95. "About procedure for consideration of addresses of citizens" and instructions on clerical work in the Ministry of Finance of the Republic of Kazakhstan approved by the Minister of Finance of the Republic of Kazakhstan 18.08.95.

1. Heads and other officials of bodies of Tax Service shall carry out personal acceptance of heads of the legal entities or citizens filing petitions and claims concerning calculation, tax payment and other obligatory payments in the budget at least once a month.

Acceptance of the taxpayers addressing personally for clarification of the single questions connected with calculation of taxes and other obligatory payments in the budget shall be organized so that to provide: exhaustive explanation of all questions which taxpayers, immediate, promptly elimination of the mistakes and violations allowed in case of calculation of the taxes and other obligatory payments in the budget, including provision established by the current legislation of privileges ask. If mistakes and violations are obvious, and the right to privileges is supported by the shown documents the head of Tax Service shall take immediate measures on correction of the made mistakes, without requirement of submission by taxpayers of written applications and claims.

Acceptance shall be carried out in the days and hours established and brought to the attention of taxpayers on place of employment.

If the statement or the claim cannot be resolved by the official during acceptance, they are stated in writing and with them work as with written addresses is conducted.

2. According to the current legislation of the letter, the statement and the complaints from taxpayers made in accordance with the established procedure are subject to obligatory registration and consideration.

Registration of the letters, statements and claims arriving in tax authorities is made in day of receipt.

Letters, statements and claims are put on special control and their registration is made in the magazine separately from government and general correspondence.

Irrespective of registration of the letter, the statement or the claim in general department (office, reception) tax authority after the letter, the statement or the claim arrived in management (department) of tax authorities, it shall be registered in day of receipt in the magazine f. N1 - zhl.

Letters, statements and claims of taxpayers which arrived from district and city tax authorities with their conclusions which according to the operating procedure are subject to consideration by higher tax authorities shall be registered in higher tax authorities in the magazine f. N1 - zhl irrespective of their registration in district and city tax authorities.

Along with filling of the magazine f. N1 - zhl on each letter, the statement or the claim becomes mark about receipt date and the sequence number according to the magazine is specified.

Cases with letters, statements or claims shall be stored separately on the following groups; a) considered, b) expecting the reply of subordinate tax authority about execution of the made decision or the expecting receipts of the materials necessary for consideration, c) unconsidered.

About results of consideration of the letter, statement or claim the corresponding marks in columns 7-8 of the magazine f become. N1 - zhl.

Only after decision and acceptance of exhaustive measures for consideration of the letter control can be removed. On each letter, the statement or the claim after the final decision and its execution the text "In case", the personal signature of the official who made this decision, and the contractor becomes.

In letters, statements and claims surname, the name, middle name, the name of the companies, organizations with indication of the residence or the location which addressed to tax authorities, the name of tax authorities and officials whose actions are appealed, motives of the address, the requirements shall be entered.

The appeal shall be signed by the applicant.

Are not subject to consideration of the address of citizens whose procedure for permission is established by the legislation on administrative offenses, criminal procedure, civil and procedural and other legislation, and also anonymous addresses in which surname, the name, middle name are not entered are not present the signature, data on the residence, work or study.

Business entities and citizens have the right to address with offers, statements, claims in state language, language of international communication or in any other language. Answers are given in state language or in language of international communication.

3. Claims of citizens and business entities are considered and according to them decisions till one month from the date of receipt in tax authorities, but not requiring additional studying and check no later than 15 days are made. When conducting additional check is necessary, terms can be extended by the head of the relevant tax authority, but no more than for one month about what it is reported to the applicant.

Claims on questions which consideration is not included into competence of tax authorities no later than 5 days in time go to relevant organs with the message on it to the applicant.

4. Chiefs of tax authorities and officials by consideration of letters, statements and claims of taxpayers shall;

- accept and consider the addresses of taxpayers which are within their competence, according to the procedure and the terms established by the current legislation;

- to understand attentively their being, in case of need to request from the necessary documents, to direct workers to places for check, to take measures to objective permission of question;

- make legal and reasoned decisions according to letters, statements or claims;

- provide control of execution of the made decisions;

- pass reasoned decisions according to letters, statements or claims and to provide timely and correct execution of these decisions;

- report to applicants about the made decisions according to their letters, statements or claims in writing or, in case of the consent of the applicant - in oral form, and in cases of their variation to specify the reasons;

- to timely reveal and remove the causes generating violations of the rights and the interests of taxpayers protected by the law;

- not allow the circulation of the claim to the detriment of person (legal or physical) who made the complaint or for the benefit of which it was submitted;

- not send claims to officials whose actions are appealed;

- exclude cases of assignment of checks on persons concerning whom reasons to believe are had that they are not interested in the objective solution of question;

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