of July 12, 2010 No. 304
About approval of Regulations of conducting checks in tax authorities
For the purpose of implementation of departmental control over observance by officials of tax authorities of tax and other legislation of the Republic of Kazakhstan PRIKAZYVAYU:
1. Approve the enclosed Regulations of conducting checks in tax authorities.
2. To managerial control of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Streltsov N. V.) to bring this order to the attention of tax authorities.
3. To provide to managements of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan and tax authorities execution of Regulations of conducting checks in tax authorities.
4. I reserve control of execution of this order.
5. This order becomes effective from the date of signing.
Chairman D. Ergozhin
Approved by the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of July 12, 2010, No. 304
Checks in ND are appointed by the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - the Tax Code) and unscheduled inspections are subdivided on planned, carried out on the basis of the summary scheduled plan, and.
Scheduled inspection in ND is appointed by results of criteria for evaluation of ND which occupied one of the last places for certain period, and also on single questions of tax administration and control.
For creation of the summary scheduled plan by managements quarterly to the 25th following reporting quarter go to management of departmental control (further - UVK) questions of check with indication of object of check - the name ND and the period of check. On the basis of the received materials UVK constitutes the summary schedule and directs it to 1 number of the second month following reporting quarter to consideration to vice-chairmen to Oil Company and managements of the Tax Code.
Unscheduled inspection is appointed on the basis of the service record addressed to the Chairman of the Tax Code with reasons about need of check for ND.
The maximum term of conducting check shall not exceed 15 working days. The specified term can be extended by person who appointed check based on the service record.
The chief of the relevant management of the Tax Code carries out preliminary work on studying of the documents which are available in the Tax Code and other data characterizing activities of ND:
forming from information system of non-standard reports;
analysis and list of antecedent breaches.
The vice-chairman of the Tax Code determines structure of group, the head, tasks of check and the meeting with workgroup members, with participation of chiefs of managements respectively where tasks of check and the list of antecedent breaches are considered is held.
The head of group bears responsibility for efficiency of the organization and quality of conducting check, performs coordination of its work.
Results of check are drawn up in the form of the reference in which are in detail stated nature of the revealed offenses with reference to the regulatory legal acts and the reasons promoting their making, degree of fault of officials of ND and measures for elimination of the revealed violations of tax and other legislation taken by the official of the Tax Code in ND during check. In cases of identification of violations from officials of ND the following documents are attached to the reference:
the table by types of violations and measures for their elimination;
copy of the order on distribution of obligations;
the copy of job descriptions (according to the nomenclature MF RK and the Tax Code);
the original of explanatory officials (according to the nomenclature MF RK and the Tax Code) with the description of nature of the violations and the reasons promoting their making, fault degree (consent or disagreement).
The head of group in day of arrival in the Tax Code transfers the materials specified in Chapter 4 of these Regulations to UVK. At the same time, the head of group within 2 working days after arrival in the Tax Code sends the service record addressed to the Chairman of the Tax Code about results of check to ND.
UVK within 3 working days analyzes check materials for determination:
1) degrees and workmanship of the rules established by these Regulations;
2) terms of attraction to disciplinary responsibility;
3) measures of responsibility of specific officials (according to the nomenclature of the Tax Code) for the allowed violations.
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