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THE JOINT ORDER OF THE CHAIRMAN OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN, AND THE FIRST DEPUTY CHAIRMAN OF THE AGENCY OF THE REPUBLIC OF KAZAKHSTAN ON FIGHT AGAINST ECONOMIC AND CORRUPTION CRIME (FINANCIAL POLICE)

of July 11, 2005 No. 311, of July 8, 2005 No. 152

About approval of the Order of interaction of bodies of Tax Service and financial police of the Republic of Kazakhstan for identification, the prevention, suppression of offenses and crimes in the sphere of economic activity

For the purpose of effective interaction of bodies of Tax Service and financial police on identification, the prevention and suppression of offenses and crimes in the sphere of economic activity

WE ORDER:

1. Approve the enclosed Order of interaction of bodies of Tax Service and financial police of the Republic of Kazakhstan for identification, the prevention and suppression of offenses and crimes in the sphere of economic activity.

2. Declare invalid the joint order of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of February 14, 2003 No. 66 and the Agency of financial police of the Republic of Kazakhstan of February 14, 2003 No. 26.

3. To impose control of execution of this order on the supervising deputies of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan and Agency of the Republic of Kazakhstan on fight against economic and corruption crime (financial police).

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

 

Chairman

Tax Committee

Ministries of Finance

Republic of Kazakhstan

M. Iskakov

First deputy

Chairman of the Agency

Republic of Kazakhstan

on fight against economic

and corruption crime

(financial police)

R. Ibraimov

Approved on July 8, 2005 by the joint order of the Chairman of the First deputy of the Tax Committee of the Chairman of the Agency of the Ministry of Finance on fight from the economic Republic of Kazakhstan and corruption crime (financial police) of July 11, 2005, No. 311, No. 152

Order of interaction of bodies of Tax Service and financial police of the Republic of Kazakhstan for identification, the prevention, suppression of offenses and crimes in the sphere of economic activity

1. General provisions

2. Bodies of Tax Service and financial police of the Republic of Kazakhstan in work on identification, the prevention, suppression of the facts of making of crimes and offenses in the sphere of economic activity are guided by legislative and other regulatory legal acts of the Republic of Kazakhstan and this Procedure.

2. Transfer by bodies of Tax Service of materials for offenses and crimes in the sphere of economic activity in bodies of financial police

3. Bodies of Tax Service report to the authorities of financial police materials with the signs of crimes revealed during conducting tax audits:

1) concerning physical persons on which the amount of the accrued taxes constitutes over 500-fold monthly settlement indicator;

2) concerning legal entities on whom the amount of the accrued taxes constitutes over 2000-fold monthly settlement indicator;

3) in case of identification of other violations in the sphere of financial and economic activities attracting criminal liability.

4. Materials with the signs of crimes revealed during conducting tax audits are reported to the authorities of financial police after the term of the appeal established by the Tax code.

The materials testimonial of implementation of illegal business activity on which the amount of the gained income exceeds the sizes established in article 190 of the Criminal Code of Kazakhstan and also testimonial of wrongful acts in case of the bankruptcy, deliberate and false bankruptcies, abuse of regulations of financial accounting provided by Articles 215, of 216, of 217, 218 Criminal Codes of Kazakhstan are transferred within three working days from the date of the end of tax audit.

5. Appeal by the taxpayer of results of tax audit in higher bodies of Tax Service stops transfer of materials to bodies of financial police before decision making by the relevant higher tax authority.

In case of appeal by the taxpayer of results of tax audit in court transfer of materials stops to the introduction in legal force of the judgment. In case of appeal by the taxpayer of results of tax audit in higher bodies of Tax Service and (or) in court after transfer of materials to bodies of financial police bodies of Tax Service notify on it body of financial police in three-day time from the date of receipt of the corresponding data.

6. The materials transferred by bodies of Tax Service are certified by the signature of the official of body of Tax Service and shall contain the following copies of documents:

1) the instruction on conducting tax audit;

2) the notification under the act of tax audit;

3) act of tax audit;

4) tax declarations, personal accounts, registers of invoices and other documents of the taxpayer testimonial of offenses;

5) explanations of the taxpayer on the facts of the revealed violations of the tax legislation;

6) the materials testimonial of implementation of business activity without registration or without special permissions (license);

7) materials testimonial of wrongful acts in case of bankruptcy, deliberate and false bankruptcies;

8) the materials of counter checks confirming the violations reflected in the act of tax audit;

9) other materials testimonial of tax avoidance or other wrongful acts of business entities or officials.

Materials go the cover letter signed by the head of body of Tax Service or his deputy with appendix of the inventory of the transferred documents.

The documents listed in this Item are transferred according to the deed of conveyance under list of the official of body of financial police.

7. Bodies of Tax Service send inquiries to bodies of financial police for rendering assistance in establishment of the location of taxpayers and delivery of the notification on appearance by it in tax authorities, in the following cases:

1) in case of impossibility of establishment of the location of the taxpayer evading paying taxes and other obligatory payments (physical persons - on the amount more than 500 MRP, legal entities - on the amount over 2000 MRP);

2) in case of impossibility of establishment of the location of the taxpayer evading from submission of tax statements more than three months from the date of the term of submission of tax statements established by the Tax code in the presence of the tax debt at physical persons - on the amount more than 500 MRP, at legal litsna the amount over 2000 MRP;

3) in case of impossibility of establishment of the location of the taxpayer (including the official of business entity) evading from conducting tax audit;

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