ORDER OF THE CHAIRMAN OF THE TAX COMMITTEE, MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 29, 2006 No. 472

About approval of the Charter of the taxpayer of the Republic of Kazakhstan

In execution of the order of the President of the Republic of Kazakhstan this on February 18, 2005 in the annual Message to the people of Kazakhstan "Kazakhstan at way of the accelerated economic, social and political upgrade", PRIKAZYVAYU:

1. Approve the enclosed Charter of the taxpayer of the Republic of Kazakhstan.

2. To management of organizational and financial providing the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan to bring this order to the attention of the Tax Committees on areas, the cities of Almaty, Astana, in the territory of special economic zones, the Interregional Tax Committee No. 1 of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan.

3. To the first heads of the Tax Committees specified in Item 2 of this order to bring the Charter of the taxpayer of the Republic of Kazakhstan to the attention of taxpayers.

4. This order becomes effective from the date of signing.

Approved by the order of the Chairman of the Tax Committee, Ministry of Finance of the Republic of Kazakhstan of September 29, 2006 No. 472

Charter of the taxpayer of the Republic of Kazakhstan

This document is developed for the purpose of ensuring protection of the rights of the taxpayer of the Republic of Kazakhstan in case of execution of the tax liabilities provided by the tax legislation of the Republic of Kazakhstan by it.

Dear taxpayer!

According to the Constitution of the Republic of Kazakhstan payment of legally established taxes, charges and other obligatory payments is debt and obligation of everyone.

To anybody the obligation on tax payment and other obligatory payments in the budget which are not provided by the tax legislation of the Republic of Kazakhstan cannot be assigned.

Task of bodies of Tax Service is ensuring completeness of receipt of taxes and other obligatory payments in the budget, completeness and timeliness of transfer of the compulsory pension contributions and social contributions to the State Social Insurance Fund aimed at the development of the state and social security of the population.

For the purpose of non-admission of discrimination and abuse of authority from officials of body of Tax Service in case of accomplishment of the tax liabilities by you especially we pay attention to your right which you have according to the legislation of the Republic of Kazakhstan and to which you have the right to refer if you underwent to wrongful acts (failure to act) from bodies of Tax Service:

1. Nobody can be exposed to any discrimination from bodies of Tax Service based on origin, social, official and property status, floor, race, nationality, language, the relation to religion, beliefs, the residence or on any other circumstances.

2. Foreigners and stateless persons have the rights and freedoms in the republic, and also perform the duties established for citizens of the Republic of Kazakhstan if other is not provided by the Constitution, the laws and international treaties.

3. You have the right to participate in the relations regulated by the tax legislation, personally through the legal or authorized representative. The actions (failure to act) of your representative made from your name are recognized the relations regulated by the tax legislation your actions (failure to act).

4. You have the right to obtain from bodies of Tax Service information on the operating taxes and other obligatory payments in the budget, about changes in the tax legislation, explanation of procedure for calculation and tax payment and other obligatory payments, and also fillings of forms of tax statements, information necessary for observance of regulatory legal acts, execution of the tax liabilities.

5. Bodies of Tax Service when implementing the tasks shall manage with you politely, correctly and to be guided by the principles of mutual respect.

6. Bodies of Tax Service have no right to demand from you execution of any requirements which are not provided by the tax legislation of the Republic of Kazakhstan.

7. You have the right not to provide in bodies of Tax Service information and documents which are not relating to the taxation.

8. You have the right to require observance by bodies of Tax Service of tax secret concerning the data concerning you. Bodies of Tax Service have the right to provide information concerning you, only in exceptional cases and strictly within the law.

9. Prior to application of methods of ensuring execution of the tax liability, except for charges of penalty fee for outstanding amount of taxes and other obligatory payments in the budget, and measures of recovery by enforcement of tax debt tax authorities shall inform you on it by the direction of the adequate notice.

10. If on your personal account the overpayment is registered, you have the right during the term of limitation period provided by the Tax code to submit in tax authority the application on carrying out offsetting on repayment of tax debt on other types of tax and return of excessively paid amounts of taxes and other obligatory payments to the budget on the bank account.

11. You have the right to transfer of the due date for tax payment (except the taxes withheld at payment source, and excises) to later term, but no more than for 10 months of calendar year in accordance with the established procedure. At the same time transfer of the due date for tax payment does not exempt from payment of penalty fee for untimely tax payment.

12. You have the right to appeal of actions (failure to act) of officials of bodies of Tax Service, and also notifications under acts of tax audits, the decisions passed by higher body of Tax Service by results of consideration of claims to the notification, resolutions on imposing of administrative punishment in higher body of Tax Service or in court according to the procedure and in the terms established by the legislation of the Republic of Kazakhstan.

13. You have the right to demand from bodies of Tax Service of consideration of the provided addresses, claims, statements, including for receipt of documents of registration and help nature, in the terms established by the legislation of the Republic of Kazakhstan.

14. Bodies of Tax Service for the purpose of caution you from doubtful transactions provide you on the website of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan the list of the taxpayers staying on the registration registry in tax authorities; taxpayers on value added; the taxpayers of the Republic of Kazakhstan who are conditionally excluded from the State register; recognized as courts the pseudo-companies.

15. In all bodies of Tax Service telephone hotlines function, in the centers of acceptance and information processing of tax authorities there are complaint books, also on the website of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan to the address: www.nalog.kz works the e-book of claims where you can address with claims to actions (failure to act) of employees of bodies of Tax Service, including report about the facts of abuse of authority by officials of body of Tax Service, about the facts of violation of the tax legislation which became to you known.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info