ORDER OF THE MINISTRY OF STATE REVENUES OF THE REPUBLIC OF KAZAKHSTAN

of June 7, 1999 No. 629

About approval of the Instruction "About procedure for consideration of petitions of taxpayers under acts of checks"

For the purpose of establishment of single procedure for consideration of petitions of taxpayers under acts of checks of correctness of calculation, completeness and timeliness of transfer of taxes, charges and obligatory payments in the budget I order:

1. Approve the Instruction "About procedure for consideration of petitions of taxpayers under acts of checks" it (is applied).

2. To the director of the department of work with taxpayers (Abeev B. S.) to bring this Instruction to tax authorities on areas, of Astana and Almaty for management.

3. Declare invalid the Methodical instructions "About Procedure for Consideration of Letters, Statements and Claims of Legal Entities and Physical Persons on the Tax Matters" of 25.04.1997 approved by the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan regarding consideration of the applications and claims of legal entities and physical persons.

4. To impose control of execution of this order on the vice-minister Nurpeisov K. A.

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

Approved by the order of the Ministry of state revenues of the Republic of Kazakhstan of June 7, 1999 No. 629

The instruction about procedure for consideration of petitions of taxpayers under acts of checks

I. General provisions

This Instruction determines single procedure for consideration of petitions of taxpayers (further - the petition) by acts of checks of correctness of calculation, completeness and timeliness of transfer of taxes, charges and obligatory payments in the budget and regulates the questions connected with the organization, registration, technique and realization of results of consideration of petitions.

The procedure for consideration of petitions of taxpayers is regulated by the Constitution of the Republic of Kazakhstan, the Presidential decree of the Republic of Kazakhstan which is valid the law, "About taxes and other obligatory payments in the budget" of 24.04.95 N 2235, the Presidential decree of the Republic of Kazakhstan, valid the law, "About procedure for consideration of addresses of citizens" of 19.06.95 N 2340, the Instruction on clerical work in the office of the Ministry of state revenues of the Republic of Kazakhstan of 14.04.99 N245 and this Instruction.

At the same time cases are considered:

1) appeals of actions and decisions of tax authorities and their officials in divisions of tax authority;

2) appeals of actions and decisions of tax authorities and their officials in higher tax authorities.

Responsibility for condition of work on consideration of petitions is conferred on the relevant structural division.

The procedure for consideration of petitions of taxpayers established by this Instruction is obligatory for all employees of the Ministry of state revenues of the Republic of Kazakhstan and its territorial tax authorities.

II. Procedure for acceptance, accounting and storage of the petitions of taxpayers arriving in tax authorities

The petitions of taxpayers submitted according to the procedure, established by this Instruction, are subject to obligatory registration and consideration. The refusal in their acceptance is forbidden.

All petitions of taxpayers which arrived in tax authorities as it is direct from taxpayers, and by mail, shall be registered in accordance with the established procedure in general department of incoming correspondence and transferred to the minister or vice-ministers, heads of departments and territorial tax authorities, and then according to their orders go to contractors.

For the purpose of streamlining of accounting and control, and also for increase in responsibility of employees of tax authorities for timeliness and quality of consideration of petitions of taxpayers in each tax authority the special magazine of registration of the arriving petitions in the N1-zhl form is created. This magazine shall be numbered, strung together, under seal and signed the head of tax authority (appendix 1).

Irrespective of registration of petitions in general department (office, reception) tax authority after petitions arrived in the relevant structural divisions, they shall be registered in day of receipt in the magazine f. N1-zhl.

Along with filling of the magazine f. N1-zhl on each petition becomes mark about receipt date and the sequence number according to the magazine or the accounting card with addition of the letter Zh which is put down through dash is specified (for example, registration number - 2304-3-Zh). Repeated addresses are considered under registration index of the first address with addition of sequence number and letter Zh, and on the registration accounting card the mark "Repeatedly" is given. At the same time repeated should be considered the addresses which arrived on the same question within calendar year.

Repeated addresses in which new arguments or newly discovered facts are not given and according to them are available exhaustive materials of checks and answers were in accordance with the established procedure given, are not subject to additional check what it is reported to the applicant about.

Transfer of petitions from one structural division in another is made only with the permission of heads of tax authorities.

The petitions arriving in district (city) tax authorities are stored in case of the taxpayer on the taxation, and in other cases - in common causes "Correspondence with taxpayers by results of acts of checks".

In city (the cities having district division), regional tax authorities and petitions with all materials relating to them shall be stored in central office of the Ministry of state revenues of the Republic of Kazakhstan separately by areas or areas.

The arrived petitions shall be distributed on the following groups:

1) expecting the reply of territorial tax authority about execution of the made decision or expecting receipts of the materials necessary for consideration;

2) unconsidered.

About results of consideration of petitions the corresponding marks in columns 7-8 of the magazine f become. N1-zhl.

The letter on results of its consideration with appendix of materials of checks can form the basis for removal from control of petitions. On each petition after the final decision and its execution become text "In case", personal signatures of the official who made the decision and the contractor. At the same time the petition is considered considered if on the questions raised in it necessary measures are taken and irrefragable answer is given to the applicant.

After two years all materials on consideration of petitions in accordance with the established procedure are given in archive of tax authorities.

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