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Approved by the Order of the Minister of state revenues of the Republic of Kazakhstan of August 2, 1999 No. 896

The instruction about procedure for presentation and consideration of claims and claims by bodies of Tax Service

(as amended of the order MGD RK of 21.03.01 N 338)

1. General provisions

1. This Instruction determines procedure for presentation and consideration of claims and claims by bodies of Tax Service.

2. Bodies of Tax Service make complaint and claims to legal entities and physical persons for the following bases:

1) about debt collection on taxes, charges and other obligatory payments, and also penalties before the budget in the cases provided by the tax legislation;

2) about recognition by bankrupts of business entities;

3) about collection of income gained from implementation of illegal activities, or activities without license (if these activities are subject to licensing) in the cases provided by the current legislation;

4) about recognition invalid transactions, on the bases established by the legislation;

5) and in other cases, taking into account competence of bodies of Tax Service.

2. Procedure and terms of presentation of claims by bodies of Tax Service

3. Claim is made in writing. In the claim are specified:

date and number of the claim;

the name of the legal entity (structural unit), surname, name, middle name of physical person to which claim and their details is made;

the circumstances which are the basis for presentation of the claim, the reference to the corresponding regulatory legal acts;

requirements of body of Tax Service;

amount of the claim and calculation;

payment and post details of body of Tax Service;

the list of the documents attached to the claim;

the name of the territorial authority of Tax Service which made complaint;

4. The claim is signed by the first head (deputy) of body of Tax Service.

5. The claim goes the registered or registered letter, or is handed on receipt, with signature witnessing of person who received the claim.

6. The documents (authentic, properly verified copies, photocopies, etc.) confirming the imposed requirements are attached to the claim. Documents which are available for other party, with indication of about it in the claim can not be attached to the claim.

7. Claim is made after one month from the date of when completion date of the obligation (requirement) or when the body of Tax Service learned about violation of its rights expired.

3. Procedure and terms of consideration of claims by bodies of Tax Service

8. The complaints are reviewed within 30 days if for the specific claim other term of consideration is not established.

9. By consideration of the claim the body of Tax Service shall check legality of the imposed requirement and its justification (availability of necessary proofs, correctness of calculation of the collected, challenged amount, etc.).

10. If the documents necessary for its consideration are not attached to the claim, then they are requested from the applicant with indication of the term of their presentation which cannot be less than 5 days, apart from the time spent of the mailing in transit. In case of non receipt of the requested documents to the specified term, the complaint is reviewed according to the available documents.

11. In necessary cases by consideration of the claim the applicant and body of Tax Service make reconciliation of calculations, carry out expertize and other actions providing dispute settlement in claim (pre-judicial) procedure. In these cases the term of consideration of the claim is prolonged for the term necessary for accomplishment of these actions.

12. The body of Tax Service which received the claim shall meet reasonable requests of the applicant and in writing notify him on results of consideration of the claim.

13. In the answer to the claim shall be specified:

- date and number of the answer to the claim,

- the name of the legal entity (structural unit), surname, name, middle name of physical person which the answer and their details goes;

- in case of complete or partial satisfaction of the claim, the acknowledged amount (requirement), terms and method of satisfaction of the claim is specified;

- in case of complete or partial refusal in satisfaction of the claim, motives of refusal with reference to the corresponding regulations and documents proving it are specified;

- the list of the documents attached to the answer to the claim.

14. After consideration of the claim, the body of Tax Service shall return, if necessary, authentic documents which were attached to the claim.

15. The answer to the claim goes the registered or registered letter, or is handed on receipt, with signature witnessing of person who received the answer.

4. Procedure for presentation of the claim by bodies of Tax Service

16. The action for declaration is filed a lawsuit in writing.

Shall be specified in the statement:

1) the name of court to which the application is submitted;

2) the name of body of Tax Service, its legal address the bank account with indication of the serving bank;

3) the claim price if the claim is subject to assessment;

4) the name (first name, middle initial, last name) the defendant, its legal address (residence), bank accounts with indication of the serving bank;

5) requirements of body of Tax Service, circumstance on which they are based, reasonable calculation of the collected or challenged amount;

6) data on taking measures to pre-judicial settlement of relations with the defendant;

7) the list of the documents enclosed to the action for declaration.

17. Documents, confirmatory are enclosed to the action for declaration:

- taking measures to voluntary settlement of relations with each of defendants;

- the direction to the defendant of the copy of the action for declaration and the documents attached to it (the posting certificate, the inventory of the registered letter, the statement from the register of mailings, etc.);

- circumstances on which the claim is based.

18. The application is signed by the head of body of Tax Service, or his deputy.

19. The copy of the action for declaration goes to the defendant (or to defendants) the registered or registered letter or is handed on receipt, with signature witnessing of person who received the claim.

20. The body of Tax Service has the right to connect several requirements connected among themselves in one action for declaration.

5. Consideration of claims by bodies of Tax Service

21. After receipt of the action for declaration the body of Tax Service shall in 5 dnevny time from the date of receipt of determination about initiation of proceedings take response to court in which this action for declaration is considered. The copy of response goes, or is handed to the claimant, other defendants, and also the prosecutor if he participates in process.

22. In response shall be specified the action for declaration:

- date and number;

- name of court and its address;

- in case of complete or partial satisfaction of claims, the acknowledged amount (requirement), terms and method of satisfaction is specified;

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