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The document ceased to be valid since  November 16, 2018 according to Item 2 of the Normative Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of October 1, 2018 No. 18-HK

NORMATIVE RESOLUTION OF CALCULATING COMMITTEE ON CONTROL OF EXECUTION OF THE REPUBLICAN BUDGET OF THE REPUBLIC OF KAZAKHSTAN

of November 28, 2015 No. 6-HK

About approval of the Qualifier of the violations revealed on objects of the state audit and financial control

According to Item 1 of article 7 of the Law of the Republic of Kazakhstan of November 12, 2015 "About the state audit and financial control" the Calculating committee on control of execution of the republican budget (further - Calculating committee) DECIDES:

1. Approve the enclosed Qualifier of the violations revealed on objects of the state audit and financial control.

2. To provide to legal department in the procedure established by the legislation:

1) state registration of this normative resolution in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this normative resolution in the Ministry of Justice of the Republic of Kazakhstan its direction on official publication in periodic printing editions and in information system of law of Ad_let;

3) placement of this normative resolution on Internet resource of Calculating committee.

3. To impose control of execution of the normative resolution on the chief of staff of Calculating committee.

4. This normative resolution becomes effective after ten calendar days after day of its first official publication.

Chairman

K. Dzhanburchin

It is approved

Minister of Finance of the Republic of Kazakhstan

November 27, 2015

 

______________ B. Sultanov

Approved by the normative Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of November 28, 2015 , No. 6-HK

The qualifier of the violations revealed on objects of the state audit and financial control

Violation type


payment order

List of types of violations **

The violated rules of law

Methods of elimination of violations ***

The responsibility types established by the laws of the Republic of Kazakhstan for the violated rules of law

1

2

3

4

5

6

Section 1. Violations of the law in case of receipt of funds in the budget (revenues)

Financial violations

****

1.1.1.1

Not transfer, incomplete transfer of the means arriving in republican and local budgets.

Item 1 of Article 90 of the Budget code of the Republic of Kazakhstan of December 4, 2008 (further - the Budget code).

Compensation of the caused damage *****

Administrative responsibility.
Part 1 of article 234 of the Code of the Republic of Kazakhstan of July 5, 2014 "About administrative offenses" (further – the Administrative Code).
Disciplinary responsibility

Financial violations

****

1.1.1.2

Failure to provide of accuracy of the data, being in prison, their justification in case of return and (or) offset of excessively (mistakenly) paid amounts of tax, non-tax revenues, sales proceeds of fixed capital to the budget by the authorized bodies responsible for return from the budget and (or) offsetting of excessively (mistakenly) paid amounts of tax, non-tax revenues, sales proceeds of fixed capital in the budget, and also in case of return of excess of the value added tax.

Items 1, 2 Articles 94 of the Budget code; the subitem 1) Item 1 of Article 18, 2) and 3) Item 1, Item 2 of Article 46, Article 599 - 602, article 273 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code).

Compensation of the caused damage

Disciplinary responsibility.

Financial violations

****

1.1.1.3

Failure to carry out and (or) accomplishment not in full the relevant authorized bodies responsible for collection of receipts in the budget of tax, non-tax revenues, sales proceeds of fixed capital, not ensuring completeness of receipt in the budget of tax, non-tax revenues, sales proceeds of fixed capital

Items 2, 3 Articles 94 of the Budget code; the subitem 1) Item 1 of article 18 of the Code of the Republic of Kazakhstan on December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code); the subitem 7) Item 1 of article 10 of the Code of the Republic of Kazakhstan of June 30, 2010 "About customs affairs in the Republic of Kazakhstan"; the order of the Government of the Republic of Kazakhstan of December 31, 2008 No. 1339 "About approval of the list of the authorized bodies responsible for collection of receipts in the republican budget, for return from the budget and (or) offsetting of excessively (mistakenly) paid amounts and the non-tax receipts exercising control of receipts in the budget, sales proceeds of fixed capital, transfers, repayment sums of budget credits, from sale of financial assets of the state, loans";
resolutions of local executive bodies of area, the city of republican value, the capital, the area (the city of regional value) on approval of the list of the authorized bodies responsible for collection of receipts in the local budget, for return from the budget and (or) offsetting of excessively (mistakenly) paid amounts and the non-tax receipts exercising control of receipts in the budget, sales proceeds of fixed capital, transfers, repayment sums of budget credits, from sale of financial assets of the state, loans.

Compensation of the caused damage

Disciplinary responsibility.

Financial violations

****

1.1.1.4

Failure to pay, incomplete payment of non-tax payments in the budget and sales proceeds of fixed capital, except for receipt of funds of the connected grants.

Item 1 of article 22 of the Law of the Republic of Kazakhstan of May 13, 2003 "About joint-stock companies"; item 4 of article 140 of the Law of the Republic of Kazakhstan of March 1, 2011 "About state-owned property"; the order of the Government of the Republic of Kazakhstan of December 31, 2008 No. 1339 "About approval of the list of the authorized bodies responsible for collection of receipts in the republican budget, for return from the budget and (or) offsetting of excessively (mistakenly) paid amounts and the non-tax receipts exercising control of receipts in the budget, sales proceeds of fixed capital, transfers, repayment sums of budget credits, from sale of financial assets of the state, loans".

Compensation of the caused damage

Administrative responsibility.
Article 205 Administrative Code.
Disciplinary responsibility.

Financial violations

****

1.1.1.5

Implementation of return from the budget of the income tax paid from the income of the nonresident, without verification of documents regarding, determined by the tax legislation of the Republic of Kazakhstan.

Articles 217, 219 Codes of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code).

Compensation of the caused damage

Disciplinary responsibility.

Financial violations

****

1.1.1.6

Understating of the rent by transfer of state-owned property to property employment (lease).

The order of the Deputy prime minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of May 20, 2014 No. 236 "About approval of Rules of calculation of rate of the rent by transfer of republican property to the property employment (lease) registered in the register of state registration of regulatory legal acts for No. 9534.

Compensation of the caused damage

Disciplinary responsibility.

Financial violations

****

1.1.1.7.

Non-compliance with the requirements establishing obligations of bodies of the state revenues, authorized bodies responsible for the collection of receipts in the budget which entailed incomplete and/or untimely receipt of taxes, non-tax receipts, sales proceeds of fixed capital and other obligatory payments in the budget

Chapter 3 of Section 1 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code)

Compensation of the caused damage

Disciplinary responsibility.

Financial violations

****

1.1.1.8

Unreasonable return of the excess of tax amount on value added referred in offsetting over the amount of the accrued tax

Chapter 37 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code)

Compensation of the caused damage

Disciplinary responsibility.

Financial violations

****

1.1.1.9

The rejection of measures which entailed concealment of the taxation objects

The special part Kodeksa of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code)

Compensation of the caused damage

Disciplinary responsibility.

Financial violations

****

1.1.1.10

The rejection of measures which entailed evasion from payment of the taxes accrued (estimated) amounts and other obligatory payments in the budget

The special part Kodeksa of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code)

Compensation of the caused damage

Disciplinary responsibility.

Financial violations

****

1.1.1.11

The rejection of measures which entailed understating of the amounts of taxes and other obligatory payments in the budget

The special part Kodeksa of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code)

Compensation of the caused damage

Disciplinary responsibility.

Financial violations

****

1.1.1.12

Violation of regulations of the tax legislation

The code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code)

Compensation of the caused damage

Administrative responsibility.
Chapter 16 Administrative Code
Disciplinary responsibility

Financial violations

****

1.1.1.13

The failure to provide of customs control which entailed economic smuggling

The special part Kodeksa of the Republic of Kazakhstan of June 30, 2010 "About customs affairs in the Republic of Kazakhstan"

Compensation of the caused damage

Disciplinary responsibility.

Financial violations

****

1.1.1.14

The failure to provide of customs control which entailed understating of customs value of the goods imported on the territory of the Customs union

The special part Kodeksa of the Republic of Kazakhstan of June 30, 2010 "About customs affairs in the Republic of Kazakhstan"

Compensation of the caused damage

Disciplinary responsibility

Financial violations

****

1.1.1.15

The failure to provide of customs control which entailed doubtful classification of goods

The special part Kodeksa of the Republic of Kazakhstan of June 30, 2010 "About customs affairs in the Republic of Kazakhstan"

Compensation of the caused damage

Disciplinary responsibility

Financial violations

****

1.1.1.16

Violation of regulations of the customs legislation

The code of the Republic of Kazakhstan of June 30, 2010 "About customs affairs in the Republic of Kazakhstan"

Compensation of the caused damage

Administrative responsibility.
Chapter 29 Administrative Code
Disciplinary responsibility

Financial violations

****

1.1.1.17

Violation of regulations of the industry legislation in the field of rehabilitation and bankruptcy, state regulation of production and turnover of separate types of oil products and excise goods and other legislation

The law of the Republic of Kazakhstan of March 7, 2014 "About rehabilitation and bankruptcy", the Law of the Republic of Kazakhstan of July 20, 2011 "About state regulation of production and turnover of separate types of oil products", the Law of the Republic of Kazakhstan of March 1, 2011 "About state-owned property", the Law of the Republic of Kazakhstan of November 15, 2010 "About state regulation of production and turnover of biofuel", Zakonrespubliki Kazakhstan of June 12, 2003 "About state regulation of production and turnover of tobacco products", the Law of the Republic of Kazakhstan of July 16, 1999 "About state regulation of production and turnover of ethyl alcohol and alcoholic products" and other regulatory legal acts.

Compensation of the caused damage

Administrative responsibility.
Disciplinary responsibility

Violations of procedural nature ******

1.1.2.1

Non-compliance with rules of carrying out calculations and money transfers in National fund of the Republic of Kazakhstan

Item 5 of Article 23 and Item 5 of Article 133 of the Budget code, the order of the Government of the Republic of Kazakhstan of April 23, 2015 No. 267 "About approval of Rules of transfer of assets in National fund of the Republic of Kazakhstan and use of National fund of the Republic of Kazakhstan, and also forms and Rules of creation of the annual statement about forming and use of National fund of the Republic of Kazakhstan"

Reduction in compliance

Disciplinary responsibility.

Violations of procedural nature ******

1.1.2.2

Illegal provision in lease, free use, trust management of objects of state-owned property

Section 3 of the Law of the Republic of Kazakhstan of March 1, 2011 "About state-owned property"

Reduction in compliance

Disciplinary responsibility.

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