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

of August 6, 2003 No. 316

About approval of Regulations on Managements of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan

According to the Regulations on the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of October 9, 2002 N 1102 and the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of May 28, 2003 N 279 "About approval of structure and the staff list of central office of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan" PRIKAZYVAYU:

1. Approve Regulations on managements of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan according to appendices N 1, of 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, 12 to this order.

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

 

Chairman M. Iskakov

Appendix 1

to the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of August 6, 2003 No. 316

Regulations on Management of administration and monitoring of large taxpayers of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan

1. General provisions

1. Management of administration and monitoring of large taxpayers (further - Management) is structural division of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - Committee).

2. In the activities Management is guided by the Constitution of the Republic of Kazakhstan, legal acts of the Republic of Kazakhstan, acts of the President and the Government of the Republic of Kazakhstan, and other regulatory legal acts, and also this Provision.

3. Exercises control the activities in interaction with tax authorities and structural divisions of Committee.

2. Main objectives of Management

4. The main objectives of Management are:

organization and implementation of tax control of large taxpayers;

carrying out electronic monitoring of taxpayers of republican and regional levels;

the analysis of dynamics of receipts of taxes and other obligatory payments in the budget from large taxpayers;

creation and implementation of information system of monitoring of large taxpayers (IS MOP);

development and implementation of offers on increase in efficiency of the organization of monitoring of taxpayers;

check of correctness of use of the prices in the international business transactions of large taxpayers;

development of methodology of control of application of transfer pricing;

examination of justification of compensation of the value added tax (further - the VAT), changes of completion dates of the tax liability on tax payment to large taxpayers;

organization and conducting checks of large taxpayers;

administration of contracts for subsurface use;

participation in examination of tax regimes of contracts for subsurface use;

rendering the practical help to tax authorities in the organization of work on carrying out electronic monitoring and audit of large taxpayers.

3. Management functions

5. Exercises control according to the tasks assigned to it the following functions:

collection and data analysis of tax statements of the taxpayers who are subject to monitoring;

maintaining the database of tax statements of the taxpayers who are subject to monitoring;

control of justification and procedure for forming by large taxpayers:

1) costs for product cost;

2) prices of acquisition of raw materials, materials and services;

3) products sales prices for export and the domestic market;

4) references on account of the VAT on goods purchased and shown to compensation;

the analysis and assessment of the tax load on the taxpayers who are subject to monitoring;

monitoring of activities of the taxpayers performing activities in the market of secondary and non-ferrous metals;

collection and data analysis of tax authorities in all forms of the reporting of monitoring of taxpayers;

the economic analysis of justification of decision making on change of completion dates of the tax liability on tax payment by large taxpayers;

forecasting together with tax authorities of receipts of taxes from large taxpayers;

control over the implementation by subsoil users of the conditions established by contracts;

preparation of offers on conducting tax audits of large taxpayers;

participation in development and implementation of measures for the prevention of tax offenses;

control of the organization and carrying out in tax authorities of work on administration of activities of large taxpayers;

provision of analytical information in Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan and other state bodies of the Republic of Kazakhstan;

the organization of interchange by information with state bodies of other countries;

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