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

of November 15, 2001 No. 1548

About conducting checks

For the purpose of streamlining of conducting counter tax audits between the territorial Tax Committees

I ORDER:

1. Approve Rules of conducting counter tax audits.

2. Establish the maximum completion date of request on confirmation of reliability of invoices fifteen calendar days.

3. To department of information technologies to create on one e-mail address for the Tax Committees on areas and Astana, Almaty and to districts of Almaty according to the Appendix N2.

4. Astana and Almaty and to districts of Almaty monthly no later than the 15th following month under report to provide to the Tax Committees on areas and in Department of work with taxpayers information according to the Appendix N1.

5. To assign responsibility for conducting counter tax audits and adherence to deadlines of consideration of requests to the first heads of the territorial Tax Committees.

6. To impose control of execution of this order on the Director of the department of work with taxpayers N. Tulegenov.

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

Appendix 1-4

See Appendix 1-4 (8Kb In original language)

Approved by the order of the Minister of state revenues of the Republic of Kazakhstan of November 15, 2001 No. 1548

Rules of conducting counter tax audits

These rules N2235 are developed according to the Law of the Republic of Kazakhstan "About Taxes and Other Obligatory Payments in the Budget" of 24.04.1995 and it is directed to streamlining of conducting counter checks between the territorial Tax Committees.

I. The Tax Committees on areas, Astana and Almaty in need of conducting counter checks of taxpayers:

1) send inquiries for conducting counter checks to the relevant territorial Tax Committee in electronic form in the form established in the Appendix N3 and according to the addresses specified in the Appendix N2;

2) requests are created on each taxpayer separately;

3) the Appendix N3 of request about counter checks is filled as follows:

Item 1. Full name of the taxpayer on which checks of activities the request - RNN, legal address, bank details and so forth is made is specified.

Item 2. Full name of the taxpayer who is subject to counter check according to this request - RNN, legal address, bank details and so forth is specified.

Item 3. The questions arising during conducting tax audit on which conducting counter check of the taxpayer, the checked period, necessary general information, etc. is required are specified.

Item 4. The surname the Name Middle name, position and phone number of the contractor of request to arrange in the bottom left corner of request.

II. The Tax Committees on areas, Astana and Almaty:

1) periodically check the entering e-mail according to the appendix N2;

2) the arrived inquiries by conducting counter tax audits are sent to the territorial Tax Committees in place of registration of the taxpayer, for conducting counter check;

3) the territorial Tax Committees within 5 working days from the date of receipt of request submit the report on conducting counter check.

III. The territorial Tax Committees based on acts of counter checks prepare the answer and send to the higher Tax Committee.

IV. Astana and Almaty on the carried-out counter inspections direct the Tax Committees on areas:

1) the answer in electronic form in the form established in the Appendix N4 and according to the addresses specified in the Appendix N2 in the Tax Committee which sent this inquiry;

2) the answer is created on each taxpayer separately;

3) the Appendix N4 is filled as follows:

Item 1. Full name of the taxpayer covered by counter check - RNN, legal address, bank details and so forth is specified.

Item 2 shall contain the complete information by results of conducting counter tax audit of the taxpayer opening all questions reflected in requests.

Item 3 of the Appendix N4 is filled similar to item 4 of the Appendix N3. V. By provision by the territorial Tax Committees

the quarterly report it is also necessary to specify in the form established in Appendix N 1, in addition notes on workmanship of requests.

VI. To the Tax Committees on areas, Astana and Almaty to use e-mail addresses, specified in appendices N 2, only for exchange of information on counter tax audits on the VAT.

VII. In cases of establishment of discrepancies during conducting counter check Astana and Almaty if necessary send the Tax Committees on areas, to the address of the Tax Committee making counter check, copies of invoices for the purpose of additional accrual of tax and application of penalties according to the existing tax legislation.

Note: To the Tax Committee across Almaty to bring this order to the district Tax Committees.

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