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

of June 4, 2009 No. 198

About approval of Methodical recommendations about consideration of claims of taxpayers (tax agents) to results of tax audits

(as of May 12, 2010)

For the purpose of enhancement and proper application of the procedure of consideration by bodies of Tax Service of claims of taxpayers (tax agents) to results of tax audits of PRIKAZYVAYU:

1. Approve the enclosed Methodical recommendations about consideration of claims of taxpayers (tax agents) to results of tax audits.

2. Recognize invalid:

1) the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of January 27, 2005 No. 24 "About approval of Rules of consideration of claims of taxpayers by results of tax audits";

2) the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of March 27, 2007 No. 168 "About modification and amendments in the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of January 27, 2005 No. 24";

3) the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of September 18, 2007 No. 663 "About introduction of amendments to the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of March 27, 2007 No. 168";

4) the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of November 7, 2007 No. 800 "About entering of amendment into the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of January 27, 2005 No. 24".

3. To management of tax appeals of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Erezhepova L. R.) bring this order to the attention and management in work of tax departments on areas, the cities of Astana and Almaty and in the territories of special economic zones.

4. To impose control of execution of this order on the vice-chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan Botakanova T. S.

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

 

Chairman of the Tax Committee

Ministries of Finance

Republic of Kazakhstan D. Ergozhin

Approved by the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of June 4, 2009 No. 198

Methodical recommendations about consideration of claims of taxpayers (tax agents) to results of tax audits

Chapter 1. General provisions

1. These Methodical recommendations are developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and regulate questions on the organization of consideration of claims of taxpayers (tax agents) to results of tax audits (further - the claim of the taxpayer), and also to registration and realization of results of their consideration.

2. The procedure for consideration of the claim of the taxpayer established by these Methodical recommendations is obligatory for all employees of bodies of Tax Service.

3. Consideration of the claim of the taxpayer to the notification on results of tax audit which is taken out by Tax Administration on the area, the city and the area in the city is made by the relevant higher body of Tax Service: tax department on the area, the cities of Astana and Almaty.

Consideration of the claim of the taxpayer to the notification on results of tax audit which is taken out by tax department on the area, the cities of Astana and Almaty in the territories of special economic zones, is made by the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - the Tax Committee).

4. Consideration of the claim of the taxpayer to the notification on results of the tax audit which is carried out by officials of the Tax Committee is made by directly Tax Committee.

5. Review of the decision passed by results of consideration of the claim of the taxpayer is made by the Tax Committee.

6. Responsibility for work on consideration of claims of taxpayers is conferred on the relevant structural division of body of Tax Service (further - the structural division considering the claim).

7. The claim of the taxpayer to the notification on results of tax audit is submitted in higher body of Tax Service within thirty working days from the date of delivery to the taxpayer of the specified notification.

Date of submission of the claim in higher body of Tax Service depending on method of giving are:

1) in attendance procedure - the date of receipt of the claim by higher body of Tax Service;

2) by mail - date of mark about acceptance of post or other organization of communication.

At the same time calculation of submission due date of the claim begins from the date of, the delivery of the adequate notice following behind day.

8. The claim of the taxpayer to the decision of tax department on the area, the cities of Astana and Almaty moves in the Tax Committee within thirty working days from the date of receipt by the taxpayer of the decision by results of consideration of the claim or in the absence of such decision after the term specified in Item 1 of article 670 of the Tax Code.

Date of submission of the claim in the Tax Committee depending on method of giving are:

1) in attendance procedure - the date of receipt of the claim by the Tax Committee;

2) by mail - date of mark about acceptance of post or other organization of communication.

At the same time calculation of submission due date of the claim begins from the date of, the receipt of the specified decision following behind day, and in case of lack of the decision calculation of submission due date of the claim begins behind day when the term of consideration of the claim taking into account suspension, stipulated in Article 672 Tax codes expires.

9. In case of the omission on reasonable excuse of the terms established by Items 7 and 8 of these Methodical recommendations, these terms according to the petition of the taxpayer making the complaint can be recovered by the body of Tax Service considering the claim.

10. For the purpose of recovery of the missed submission due date of the claim by body of Tax Service as reasonable excuse the disease of physical person concerning which tax audit, and also the head and (or) the chief accountant (is carried out in case of its availability) the taxpayer is recognized.

Provisions of this Item are applied to physical persons concerning which tax audit, and also to taxpayers whose organizational structure does not provide availability of persons, replacement above-stated persons during their absence is carried out.

At the same time by the taxpayer the document confirming the fact of disease of persons specified in parts one of this Item, and the document establishing organizational structure of such taxpayer shall be attached to the petition for recovery of the missed submission due date of the claim.

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