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

of January 24, 2007 No. 47

About approval of the Instruction sheet for the taxpayer to the instruction on conducting tax audit

For the purpose of identification, elimination and suppression of wrongful acts (failure to act) of employees of tax authorities, protection of legitimate rights of taxpayers when conducting tax audits, PRIKAZYVAYU:

1. Approve the enclosed Instruction sheet for the taxpayer to the instruction on conducting tax audit.

2. The instruction sheet is handed to the taxpayer together with the instruction on conducting tax audit.

3. 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 territorial tax authorities.

4. To impose control of execution of this order on Management of tax administration of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Kipshakov A. M.).

5. This order becomes effective since February 1, 2007.

 

Chairman N. Rakhmetov

Approved by the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of January 24, 2007 No. 47

The instruction sheet for the taxpayer to the instruction on conducting tax audit

(according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), the Charter of the taxpayer of the Republic of Kazakhstan approved by the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of September 29, 2006 No. 472, the Code of professional ethics of the employee of bodies of Tax Service the approved Order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of September 30, 2006 No. 474)

Rights of taxpayers:

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. 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).

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

4. 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.

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

6. 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 the terms established by the legislation of the Republic of Kazakhstan.

7. Before conducting tax audit officials of body of Tax Service shall show you the official ID and hand the instruction on the conducting this check which is drawn up according to requirements of the tax legislation, signed by the first head of body of Tax Service or person replacing it, certified by official stamp.

Obligations of taxpayers:

1. Fulfill legal requirements of bodies of Tax Service about elimination of the revealed violations of the tax legislation, and also not interfere with legal activities in case of execution of service duties by them;

2. Based on the instruction to allow officials of bodies of Tax Service to inspection of the property which is the taxation object and object connected with the taxation.

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