ORDER OF THE MINISTER OF STATE REVENUES OF THE REPUBLIC OF KAZAKHSTAN

of July 24, 2001 No. 1035

About approval of the Regulations on department of tax appeals

According to the order N 732 of 08.06.2001. "About distribution of obligations" the Ministries of state revenues of the Republic of Kazakhstan

I ORDER:

1. Approve Regulations on department of tax appeals.

2. Declare invalid the order of the Minister of state revenues of the Republic of Kazakhstan of 25.12.2000 N 1585 "About approval of the Regulations on department of tax appeals".

3. To the director of the department of tax appeals (Atygayeva Z. Zh.) bring this Provision to tax authorities on areas, of Astana and Almaty for management.

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

 

Approved by the order of the Minister of state revenues of the Republic of Kazakhstan of July 24, 2001 No. 1035

Regulations on department of tax appeals of the Ministry of state revenues of the Republic of Kazakhstan

1. General provisions

1. The department of tax appeals (further - Department) is structural division of the Ministry of state revenues of the Republic of Kazakhstan (daleeministerstvo).

2. The department in the activities is guided by the Constitution, the Laws of the Republic of Kazakhstan, acts of the President, the Government and the Prime Minister of the Republic of Kazakhstan, Regulations on the Ministry of state revenues of the Republic of Kazakhstan, Orders, orders and instructions of management of the Ministry, and also this Provision.

3. The department has the following structure:

Management of consideration of claims and disagreements;

Management includes:

Department of preparation of petitions for appeal;

Department of consideration of petitions for appeal.

4. For acceptance of joint decision in Department Appeal council on consideration of claims of taxpayers by results of tax audits is created (further - claims).

5. Execution of the decisions prepared by Department and approved by the Minister and the Vice-Minister is obligatory for bodies of Tax Service.

6. The department performs the activities in interaction with territorial tax authorities, structural divisions and departments of the Ministry, and also with other state bodies.

2. Main objectives

7. Ensuring compliance with regulations of the tax legislation, as from tax authorities, and taxpayers.

8. Enhancement of procedure for consideration of disputes on the basis of the analysis of practice of the considered claims of taxpayers to results of tax audits, the international practice and recommendations on experience of other countries.

9. Development of suggestions for improvement of the tax legislation, forms of the reporting on work of tax authorities, methodical recommendations and practical benefits on the tax matters, prevention of tax offenses.

3. Functions of Department

10. Consideration of claims and disputes between tax authorities and taxpayers at stage of pre-judicial trial.

11. Representation in accordance with the established procedure interests of the Ministry in court of the questions entering competence of Department.

12. Generalization and job analysis of territorial tax authorities according to the considered claims of taxpayers by results of tax audits.

13. Rendering the methodical help to territorial tax authorities on enhancement of practice of work on consideration of claims.

14. Preparation of survey letters on the tax situations connected with tax audits and finishing them to territorial tax authorities.

15. The publication in mass media of materials following the results of consideration of claims with observance of requirements of legal acts for the secrecy of data.

4. Rights and obligations of Department

16. For implementation of the Department functions has the right:

initiate requests in state bodies on reclamation of the documents, references, calculations, the conclusions and other materials necessary for accomplishment of the tasks assigned to it;

request from territorial tax authorities, structural divisions and departments of the Ministry documents, references, calculations, the conclusions and other materials necessary for accomplishment of the obligations assigned to it;

request from the taxpayer who made the complaint the documents, references, calculations and other materials necessary for complete and objective examination of the claim;

if necessary makes the offer to the Minister and the Vice-Minister about the direction of employees of Department or employees of territorial tax authorities for conducting repeated check as additional measure to objective permission of the claim;

make offers on accountability of workers which actions led to emergence of reasonable and lawful complaints of taxpayers;

invite to meeting of Appeal council of the representative of territorial tax authority, structural divisions and departments of the Ministry, representatives of departments of the Ministry, and also the taxpayer who made the complaint.

17. The department shall:

to timely perform orders of management of the Ministry;

it is high-quality to perform the assigned functions with observance of the rights of taxpayers.

5. Organization of activities of Department

18. The department is headed by the department director appointed and dismissed by the Minister.

The department director performs management of Department and bears the personal responsibility for accomplishment of the tasks assigned to Department.

19. The director has the deputy appointed and dismissed by the Minister of representation of the department director.

Other employees of Department are appointed to positions and dismissed according to the nomenclature of positions. The circle of service duties of employees of Department is determined according to qualification requirements and job descriptions.

20. The documents directed on behalf of Department on the questions entering its competence are signed by the Director or his deputy.

21. Department director:

represents to the Minister of the offer on structure and the staff list of Department, within the established number of staff of workers;

approves regulations on managements and departments, determines functional obligations of employees of Department, and also procedure for their interaction;

in case of disagreements on acceptance of joint decision of department according to the claim submits the offer on transfer of question for consideration of the commission on matters of argument;

participates in accordance with the established procedure at meetings of Board of the Ministry, and also meetings held by the Minister and Vice-Ministers; provides consideration in Department of claims and execution of drafts of decisions according to them;

submits for consideration and statement of the Minister and Vice-Minister drafts of decisions according to claims;

performs other functions assigned to it by the Minister and the Vice-Minister.

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