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.

 

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;

participation in development and enhancement of the tax legislation, regulatory legal acts and methodical recommendations about the questions entering competence of Management;

representation of project proposals of the regulatory legal acts developed in Committee;

explanation of the tax legislation and tax policy of the state concerning their correct and uniform application;

consideration and preparation of answers to the letters, claims and offers which arrived from taxpayers.

4. Rights of Management

6. Employees of Management in the activities have the rights granted by the legislation of the Republic of Kazakhstan including have the right:

request information necessary for accomplishment of the functions and tasks from structural divisions of Committee and tax authorities;

request in accordance with the established procedure from taxpayers information on questions of their financial and economic activities;

develop regulatory legal acts on the questions entering competence of Management;

hold meetings, seminars on the questions entering competence of Management, to attract to participation of employees of structural divisions in them and tax authorities of Committee;

involve employees of tax authorities in the control and economic events held by Management.

5. Organization of activities of Management

7. Activities of Management are performed under the common directorship of the Chairman of Committee.

8. Management is headed by the head of department appointed to position and dismissed by the order of the Chairman of Committee. Activities of Management are performed under direct management of the head of department.

9. The head of department performs management of Management and bears the personal responsibility for work on accomplishment of the tasks and obligations assigned to Management, prepares and represents to the Chairman of Committee of the offer on position assignment and dismissal of staff of Management, and also about their encouragement and imposing on them authority punishments, approves regulations on departments, determines responsibility of chiefs of departments for activities of departments, functional obligations of staff of Management according to the legislation of the Republic of Kazakhstan, determines order of interaction between departments, interchangeability.

10. The head of department has the deputies appointed to position and dismissed by the order of the Chairman of Committee. In the absence of the head of department its service duties are performed by one of deputies.

11. The number of Management is established according to the staff list of Committee.

12. Employees of Management are appointed to positions and dismissed by orders of the Chairman of Committee. Employees of Management perform powers within the rights granted to them and according to the approved job responsibilities, observe labor and performing discipline, keep the state secrets and other secret protected by the law, and also observe other obligations determined by the legislation of the Republic of Kazakhstan.

Appendix No. 2

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 tax administration of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan

1. General provisions

1. Management of tax administration (further - Management) is structural division of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - Committee).

2. Exercises control the activities according to 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, other regulatory legal acts of the Republic of Kazakhstan, and also Regulations on Committee and this Provision.

3. Exercises control the activities in interaction with other structural divisions of Committee.

2. Main objectives of Management

4. The main objectives of Management are:

1) ensuring execution of the legislation of the Republic of Kazakhstan concerning registration of taxpayers and statement on registration accounting, application of cash registers with fiscal memory, conducting tax audits, applications of measures of recovery by enforcement of tax debt;

2) participation in project development of normative legal and legal acts, development within the conferred powers of instructive instructions, methodical recommendations, consulting letters on the basis of the existing tax legislation, introduction of suggestions for improvement of the tax legislation, including tax administration;

3) enhancement of forms and methods of relations of tax authorities with taxpayers by means of improvement of quality of work of the Centers of acceptance and information processing;

4) implementation of tax control behind execution by taxpayers of the tax liabilities;

5) organization and participation in conducting checks of condition of work of tax authorities;

6) quality excellence of tax audit in connection with implementation of the information system "Electronic Control of Tax Audit" (further IS EKNA);

7) implementation of data collection and analysis of the reasons of formation of tax debt;

8) control of the correct application of the provided measures of recovery by enforcement of tax debt, coordination of activities of structural divisions of Committee on work with taxpayers.

3. Management functions

5. The main management functions are:

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