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

of November 29, 2007 No. 874

About approval of the Procedure for the organization and conducting office investigations in bodies of Tax Service

For the purpose of streamlining of the organization and procedure for conducting office investigations and registration of materials by their results PRIKAZYVAYU:

1. Approve this Procedure for the organization and conducting office investigations in bodies of Tax Service (further - the Procedure for conducting office investigations) and appendices to it;

2. To chairmen of the Tax Committees on areas, the cities of Astana and Almaty, Tax Committees "Park of information technologies", "Ontustik", "Seaport Aktau", "Astana - Jean calla" to take necessary measures for execution of this order and bringing to data of all workers.

3. To impose control of execution of this order on Management of internal work of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Raykhanova K. A.).

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

Approved by the order of the Chairman of MF RK Oil Company of November 29, 2007, No. 874

Procedure for the organization and conducting office investigations in bodies of Tax Service

I. General provisions

1. This Procedure for the organization and conducting office investigations in bodies of Tax Service (further - the Procedure) is developed according to the Rules of imposing of authority punishments on administrative government employees of the Republic of Kazakhstan approved by the Presidential decree of the Republic of Kazakhstan of December 31, 1999 No. 321 (further - Rules of imposing of penalties).

2. Office investigation is made by implementation of collection and documentary execution of the data relating to minor offense for the purpose of:

1) comprehensive and complete collection of all materials and data concerning circumstance of making of offense and other bases of investigation;

2) establishments of the specific worker who made offense and other persons, involved in its making;

3) clarifications of circumstances, reasons and conditions of making of offense;

4) determinations of nature and the extent of the damage caused by the worker who made offense;

5) developments of recommendations about elimination of the reasons and conditions promoting offense making.

3. The basis for conducting office investigation are:

1) the data on offenses stated in:

appeals of legal entities or physical persons;

acts (representations, references, letters) law enforcement and other authorized state bodies;

private determinations of court;

service records of divisions of bodies of Tax Service (further - tax authority);

2) the worker's disagreement with the fact of the offense made by it;

3) materials about the minor offenses which arrived from disciplinary councils of the Agency of the Republic of Kazakhstan for public service in areas, the cities of Astana and Almaty, the Commission on questions of fight against corruption, etc.;

4) when making by the worker of considerable or serious misconduct, responsibility for which making provides removal to the worker of authority punishment in the form of the warning of incomplete office compliance, dismissals from post;

5) in case of refusal in initiation of legal proceedings or the terminations of criminal case, but in the presence in acts of the worker(s) of signs of corruption administrative offense or minor offense.

6) in other cases - at the request of management of body of Tax Service.

II. Organization conducting office investigation

4. The head of body of Tax Service, having established the basis for conducting office investigation, shall issue the relevant order about its appointments.

5. Depending on circumstances of making of offense conducting office investigation can be entrusted to the specific worker or employee group (further - the Commission) who bear responsibility for adherence to deadlines, completeness and objectivity of conducting office investigation.

6. In structure of the Commission for conducting office investigation are not attracted:

1) the worker who made offense on which office investigation is made;

2) the relative of the worker concerning whom office investigation, or the worker having with it friendly (unfriendly) relations is made;

3) the worker who is directly subordinated on service to the worker concerning whom office investigation is made;

4) the division manager of body of Tax Service concerning the subordinate;

5) members of the disciplinary commission.

7. For conducting office investigation the structure of the Commission in addition to which employee(s) of division of body of Tax Service competence includes conducting office investigations depending on specifics of committed offense if necessary join employees of personnel, legal services and the relevant profile management (department).

8. The commission during conducting office investigation studies the available materials, personal records of workers concerning which investigation, materials of authority punishments is made if earlier the worker was made responsible, and also other necessary information.

9. Office investigation shall be made in terms and according to the procedure, stipulated in Item 20 Rules of imposing of penalties.

10. Office investigation stops for temporary disability of the worker, stay it on leave or in business trip, and also in case of sending an inquiry in other state bodies.

III. Procedure for conducting office investigation

11. During office investigation are established and the data relating to offense, specified in Item 2 of these rules are documentary drawn up.

12. The commission to which the order of management conducting office investigation is entrusted has the right:

1) to call workers, and also to invite citizens and to receive from them addressed to the head who appointed functional audit check, written explanations or other information on being performed;

2) to get acquainted with the relevant documents, in case of need to acquaint them (or copies) with check materials;

3) to demand from workers of provision of documents or information relating to performed, for acquaintance with them or familiarizing with check materials;

4) to involve employees of any division of bodies of Tax Service as the experts or for accomplishment within their competence of one-time orders for the benefit of office investigation;

5) to receive the decisions, consultations at specialists in the questions requiring special knowledge;

6) to prepare drafts of orders or requests in other bodies about provision of necessary information or clarification of the circumstances which are subject to establishment during office investigation;

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