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LETTER OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE

of June 23, 2014 No. NK-15/5184-I

Tax departments on areas,

to the cities of Almaty and Astana

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - the Tax Committee) present, reports the following.

According to Item 2 of article 185 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) deputies of Parliament of the Republic of Kazakhstan, judges, and also physical persons to whom the obligation on submission of the declaration according to the Constitutional law of the Republic of Kazakhstan "About elections in the Republic of Kazakhstan" is assigned the Penitentiary code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "About fight against corruption", represent the declaration on the income and the property which is the taxation object and being both in the territory of the Republic of Kazakhstan and beyond its limits.

According to article 186 of the Tax Code the declaration on the individual income tax is submitted in tax authority in the location (residence) no later than March 31 of the year following accounting tax period.

Procedure and terms of carrying out cameral control predusmotrenstaty 586 Tax codes.

It should be noted that the Constitutional law of the Republic of Kazakhstan "About modification and amendments in the Constitutional law of the Republic of Kazakhstan and in some legal acts of the Republic of Kazakhstan concerning exception of contradictions, gaps, collisions between rules of law of various legal acts and regulations promoting making of corruption offenses of July 3, 2013 (further - the Law) excludes article 532 of the Code of the Republic of Kazakhstan about administrative offenses (further - the Administrative Code) the providing responsibility for intentional non-presentation or submission of incomplete, doubtful declarations on the income, property and other data, stipulated by the legislation about fight against corruption, persons who are candidates for the state position or for the position connected with accomplishment of the state or equated to them functions, and equally in spouses (spouse) of specified persons.

At the same time, the Law imposes the administrative responsibility for intentional non-presentation of declarations on the income and property, by the taxation object, person holding the state position, person dismissed from public service for negative motives, and is equal the spouse (spouse) of specified persons in the terms established by the legislation of the Republic of Kazakhstan according to the article 206-2 Administrative Code.

It is also necessary to note that competence on consideration of the article 206-2 Administrative Code is transferred by the Law to the jurisdiction of courts. That is bodies of Tax Service according to the article 636 Administrative Code constitute protocols on administrative offense under the specified article Administrative Code and submit to courts.

In turn, according to Item 5 of article 9 of the Law of the Republic of Kazakhstan "About fight against corruption" non-presentation or submission of incomplete, doubtful declarations and data by persons holding the state position if the deeds do not contain signs of penal act, attracts disciplinary responsibility in the procedure provided by the law.

Thus, now for submission of incomplete, doubtful declarations for persons holding the state position the disciplinary responsibility is provided.

The procedure for imposing of authority punishments on administrative government employees is determined by the Presidential decree of the Republic of Kazakhstan of December 31, 1999 "About approval of Rules of imposing of authority punishments on administrative government employees of the Republic of Kazakhstan".

At the same time the administrative responsibility is established for intentional non-presentation of the declaration.

Considering stated, by consideration of question of accountability for non-presentation or submission of incomplete, doubtful declarations on the income and property which are the taxation object and other data bodies of Tax Service need to be guided by the above-noted regulations of the legislation of the Republic of Kazakhstan.

Chairman of the Tax Committee of the Ministry of Finance

Republic of Kazakhstan

A. Dzhumadildayev

 

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