ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 23, 2021 No. 385

About approval of Rules of conducting examinations, except for the customs examination appointed by body of state revenues for the solution of the tasks assigned to authorized body

According to subitem 3-1) Item 2 of article 2 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" I ORDER:

1. Approve the enclosed Rules of conducting examinations, except for the customs examination appointed by body of state revenues for the solution of the tasks assigned to authorized body.

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

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

3) within ten working 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 on execution of the actions provided by subitems 1) and 2) of this Item.

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

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of April 23, 2021 No. 385

Rules of conducting examination, except for the customs examination appointed by body of state revenues for the solution of the tasks assigned to authorized body

Chapter 1. General provisions

1. These rules of conducting examinations, except for the customs examination appointed by body of state revenues for the solution of the tasks assigned to authorized body (further - Rules), determine procedure for conducting examinations by specialized public institution - division of body of the state revenues which are not provided by Chapter 54 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan".

2. In these rules the following concepts are used:

1) research objects - documents and materials, test and (or) sample;

2) documents and materials - test reports, protocols of researches, illustrative materials in the form of phototables, photocopies, drawings, tables, schemes, schedules, printouts from devices and the equipment;

3) the specialist (expert) - the official of specialized division of body of state revenues authorized on conducting examination and having necessary special and (or) scientific knowledge;

4) the conclusion of the specialist (expert) - the document containing results of the conducted researches and (or) testing and examination conclusions in the form of answers to the questions posed;

5) specialized public institution (further - SGU) - the specialized division of body of state revenues authorized on conducting examination and equipped with special oborudovaniye for carrying out researches and having in staff of qualified specialists (experts);

6) the letter of appeal - the address to SGU of body of state revenues about conducting examination by the specialist (expert);

7) bodies of state revenues - Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan and its territorial authorities;

8) examination - the researches and testing which are carried out by specialists (experts) with use of special and (or) scientific knowledge for the solution of the tasks assigned to body of state revenues;

9) test - the part of goods characterizing structure and properties of all amount of the represented and researched goods which selection is made according to Item 8 of these rules;

10) sample - the commodity unit corresponding to structure, structure and properties of all batch or single object (goods - in the absence of batch) which selection for the purpose of further research is fixed according to Item 8 of these rules.

Chapter 2. Procedure and terms of conducting examination

3. Expertize is carried out according to the letter of appeal of body of state revenues, with indication of the bases for conducting examinations and the questions raised before the specialist (expert) of SGU.

4. The organization of conducting examination is assigned to the head of SGU or person replacing it.

5. Examination, except for customs examination, is appointed when implementing tax and export control.

6. The specialized division of body of state revenues authorized on conducting examination carries out merchandising, materials research, technological, criminalistic and chemical examinations.

7. Depending on number of the involved specialists (experts) individual, commission or complex examinations are appointed.

Individual expertize is carried out by the specialist (expert) solely.

Commission expertize is carried out by the commission of specialists (experts) of one specialty. In case of disagreements between specialists (experts) each of them or part of experts represents the separate conclusion of the specialist (expert).

Complex expertize is carried out by the commission of specialists (experts) in cases when researches on the basis of use of knowledge of different specialties within competence of specialists (experts) are necessary for establishment of the circumstances important for case. Each specialist (expert) signs that part of the conclusion of the specialist (expert) by which carried out expertize.

8. The official of bodies of state revenues makes sampling and (or) samples of goods in the minimum quantities providing possibility of their research according to the Interstate standard to No. 504 of odes enacted by the order of Committee of technical regulation and metrology of the Ministry of the industry and new technologies of the Republic of Kazakhstan of October 25, 2013 as the national standard of the Republic of Kazakhstan since July 1, 2014 providing regulations of sampling and (or) samples of goods.

9. Expertize is carried out within 20 (twenty) working days from the date of acceptance by the specialist (expert) of objects of research for conducting examination.

10. SGU no later than 3 (three) working days from the date of receipt of the letter of appeal makes the decision on conducting examination or refusal in its carrying out.

11. In case of refusal in conducting examination of SGU within 1 (one) working day from the date of decision making about refusal in conducting examination notifies the body of state revenues which directed the letter of appeal on refusal of conducting examination with indication of the reasons.

12. Terms of conducting examination stop in case of the direction in body of state revenues of request:

1) about submission of the additional information, documents and materials, tests and (or) samples of goods.

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