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LETTER OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of August 6, 2009 No. HK-15-19/7490

According to Item 3 of article 70 of the Code of RK «About Taxes and Other Obligatory Payments in the Budget» (Tax code) operating since 01.01.2009 in case of submission of additional tax statements the amounts of taxes, other obligatory payments revealed by the taxpayer (tax agent), compulsory pension contributions and social assignments are subject to entering into the budget without charge of penalties.

According to Item 2 of article 585 of the Tax Code the purpose of cameral control - provision to the taxpayer of the right of independent elimination of the violations in tax statements revealed by tax authorities by results of cameral control.

According to Item 1 of article 587 of the Tax Code, in case of identification of violations by results of cameral control the notification on elimination of the violations revealed by results of cameral control, with appendix of the description of the revealed violations is drawn up.

According to Item 2 of this article of the Tax Code, in case of consent with the violations specified in the notification the taxpayer (tax agent) represents to bodies of Tax Service tax statements with type «additional according to the notification».

Part 1 of article 634 of the Code of the Republic of Kazakhstan about administrative offenses (further - the Administrative Code) provides that reason for initiation of proceedings about administrative offense is direct detection by the authorized officer of the fact of making of administrative offense.

According to Item 2 of this article Administrative Code the basis for initiation of proceedings about administrative offense is availability of the sufficient data specifying signs of administrative offense.

With respect thereto, in case of identification by results of cameral control of administrative offenses tax authorities have the right to initiate proceedings on administrative offense.

At the same time, the sanction of Article 207, part 1 of the article 209 Administrative Code provides collection in the form of penalty in the amount of, determined from the amount of the taxes and other obligatory payments which are subject to payment on the hidden taxation object and from the added amount of taxes and other obligatory payments of the budget.

At the same time by the subitem 4) of Item 3 of article 638 of the Tax Code it is determined that charge of the amounts of taxes and payment of other obligatory payments in the budget is performed by tax authorities following the results of conducting tax audit.

Thus, involvement of taxpayers to the administrative responsibility, stipulated in Article 207, part 1 of the article 209 Administrative Code, is possible by results of tax audit.

At the same time it should be noted that according to part 4 of the article 209 Administrative Code excess of the amount of actually estimated corporate income tax for tax period (further - KPN) over the amount of the estimated advance payments during tax period in the amount of more than twenty percent attracts penalty in the amount of forty percent from the amount of excess of the actual tax.

According to Item 1 of article 586 of the Tax Code cameral control is carried out by comparison of the data of tax statements which are available in bodies of Tax Service, among themselves, with data of other state bodies on the taxation objects and (or) objects connected with the taxation, and also with the data obtained from various sources of information on activities of the taxpayer.

In this connection, in case of identification by results of cameral control of discrepancy between the declaration on KPN and calculation of the amounts of advance payments for KPN tax authorities have the right to initiate proceedings on administrative offenses according to part 4 of the article 209 Administrative Code.

Vice-chairman of the Tax Committee

Ministries of Finance of the Republic of Kazakhstan A. Kipshakov

 

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