ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 14, 2016 No. 306

About approval of the Regulations on Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan

According to the order of the Government of the Republic of Kazakhstan of April 24, 2008 No. 387 "About some questions of the Ministry of Finance of the Republic of Kazakhstan" PRIKAZYVAYU:

1. Approve the enclosed Regulations on Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) in the established legislation procedure to provide:

1) official publication of this order in information system of law of Ad_let;

2) the direction in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective from the date of its signing.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of June 14, 2016 No. 306

Regulations on Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan

Chapter 1. General provisions

1. The committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – Committee) performs within competence of the central executive body regulating, realizable and control functions in spheres:

1) tax and customs administration;

2) state regulation of production and turnover of ethyl alcohol, alcoholic products and tobacco products;

3) turnover of oil products and biofuel;

4) state regulation in the sphere of customs affairs, realization of tax policy of the Republic of Kazakhstan;

5) state regulation in the field of rehabilitation and bankruptcy (except for the state companies, organizations, banks, the insurance (reinsurance) organizations and the accumulation pension funds), and also public administration on recovery of solvency and bankruptcy of citizens of the Republic of Kazakhstan;

6) in other spheres carried to competence of Committee by the current legislation.

2. The committee performs the activities according to the Constitution and the laws of the Republic of Kazakhstan, acts of the President and the Government of the Republic of Kazakhstan, other regulatory legal acts, and also this Provision.

3. The committee is legal entity in form of business of republican public institution, has seals and stamps with the name in Kazakh, forms of the established sample, and also according to the legislation of the Republic of Kazakhstan, the account in bodies of treasury.

4. The committee enters the civil relations from own name.

5. The committee has the right to act as the party of the civil relations on behalf of the state if it is authorized on it according to the legislation of the Republic of Kazakhstan.

6. The committee on questions of the competence of the procedure established by the legislation makes the decisions which are drawn up by orders of the head of Committee and other acts, stipulated by the legislation the Republic of Kazakhstan.

7. The structure and limit of the number of staff of Committee affirm according to the legislation of the Republic of Kazakhstan.

8. Committee location: postal index 010000, Republic of Kazakhstan, city of Astana, Prospekt Zhen_s, 11.

9. Full name of Committee: republican public institution "Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan".

10. This Provision is the constituent document of Committee.

11. Financing of activities of Committee is performed from the republican budget.

12. The committee is forbidden to enter contractual relations with subjects of entrepreneurship regarding accomplishment of the obligations which are powers of Committee.

If the Committee by legal acts is granted the right to perform the activities which are bringing in incomes, then income gained from such activities go to the budget of the state.

Chapter 2. Tasks, rights and obligations of Committee

13. Tasks:

1) ensuring execution of customs, tax and other legislation of the Republic of Kazakhstan, control of which observance is imposed on bodies of state revenues, the customs legislation of the Eurasian Economic Union (further – EEU);

2) ensuring completeness and timeliness of receipt of taxes and other obligatory payments in the budget, and also the special, anti-dumping and compensatory duties;

3) ensuring completeness and timeliness of calculation, deduction and transfer of social payments according to the legislation of the Republic of Kazakhstan;

4) participation in realization of tax policy of the Republic of Kazakhstan;

5) providing within the competence of protection of sovereignty and economic safety of the Republic of Kazakhstan;

6) forming, ensuring development of information and communication infrastructure and availability of electronic services to taxpayers;

7) protection of homeland security of the Republic of Kazakhstan, life and health of the person, animal and flora, environment;

8) creation of conditions for acceleration and simplification of movement of goods through customs border of EEU;

9) state regulation of production and turnover of ethyl alcohol and alcoholic products, tobacco products, and also turnover of oil products and biofuel;

10) state regulation in the field of rehabilitation and bankruptcy (except for the state companies, organizations, banks, the insurance (reinsurance) organizations and the accumulation pension funds), and also public administration on recovery of solvency and bankruptcy of citizens of the Republic of Kazakhstan;

11) international cooperation on the questions entering competence of Committee;

12) coordination of realization of the mechanism of traceability according to the Agreement on the mechanism of traceability of the goods imported on customs area of the Eurasian Economic Union, the ratified Law of the Republic of Kazakhstan "About ratification of the Agreement on the mechanism of traceability of the goods imported on customs area of the Eurasian Economic Union";

13) accomplishment of other tasks, stipulated by the legislation Republic of Kazakhstan.

14. Rights and obligations of Committee:

1) rights:

perform international cooperation on the tax matters, including communicate with authorized bodies of foreign states;

demand during tax control from the taxpayer (tax agent) of provision of right of access to viewing of data of the software intended for automation of accounting and tax accounting, and (or) the information system containing data of source accounting documents, bookkeeping registers, information on the taxation objects and (or) objects connected with the taxation in case of use by the taxpayer (tax agent) of such software and (or) information system, except for access rights to viewing of data of the software and (or) the information system of banks of the second level and the organizations performing separate types of the banking activities containing the data which are bank secrecy according to the laws of the Republic of Kazakhstan;

demand from the taxpayer (tax agent):

submissions of the documents validating calculations and timeliness of payment (deduction and transfer) taxes and payments in the budget, completeness and timeliness of calculation, deduction and transfer of social payments;

written explanations on the constituted taxpayer (tax agent) to tax forms, and also the financial reporting of the taxpayer (tax agent), including consolidated financial statements of the resident taxpayer (tax agent), including the financial reporting of its affiliated organizations located outside the Republic of Kazakhstan with appendix of the audit report if for such person the laws of the Republic of Kazakhstan establish obligatory carrying out audit;

perform for the purpose of upgrade and enhancement of tax administration realization (implementation) of the pilot projects providing other procedure for tax administration and execution of the tax liabilities by taxpayers;

receive from the banks of the second level and the organizations performing separate types of banking activities, custodians, the single registrar, brokers and (or) dealers having rights of account management of clients as nominee holders of the securities managing investment portfolio and also insurance companies of the data which representation is provided by the tax legislation of the Republic of Kazakhstan;

receive from the banks of the second level and the organizations performing separate types of banking activities, data on availability and bank account numbers, on remaining balance and movement of money on these accounts with observance of the requirements to disclosure of data, components established by the laws of the Republic of Kazakhstan the commercial, bank and protected by the law other secret concerning persons determined by the tax legislation of the Republic of Kazakhstan;

during tax audit according to the procedure, determined by the Code of the Republic of Kazakhstan about administrative offenses to make withdrawal of the documents testimonial of making of administrative offenses at the taxpayer (tax agent);

request and receive from state bodies of the Republic of Kazakhstan and bodies of foreign states, customs applicants, persons performing activities in the sphere of customs affairs, and the checked faces necessary information, and also the documents and data relating to the sphere of customs affairs;

develop, create, acquire and operate information systems, communication systems and systems of data transmission, technical means of customs control, and also means of information protection according to the legislation of the Republic of Kazakhstan;

perform research, educational, publishing activities according to the procedure, established by the legislation of the Republic of Kazakhstan;

development of rules of implementation of detention (suspension) of the cash and (or) monetary instruments moved through customs border of EEU in case of receipt of information provided by law enforcement agencies and (or) authorized body about possible participation in laundering of income gained in the criminal way and to terrorism financing;

stop vehicles, and also to return compulsorily water and the aircrafts which left customs area of EEU without the permission of bodies of state revenues;

perform sampling and samples of goods according to the legislation of the Republic of Kazakhstan;

withdraw from the checked face documents or their copies with creation of the act of withdrawal when conducting exit customs inspections;

impose arrest goods or withdraw them according to the procedure, established by the legislation of the Republic of Kazakhstan, for the term of conducting exit customs inspection for suppression of the actions directed to alienation of goods or the order by these goods otherwise;

seal rooms in which there are goods, in cases, stipulated by the legislation the Republic of Kazakhstan;

send official representatives of bodies of state revenues concerning customs affairs to foreign states according to international treaties of the Republic of Kazakhstan;

interact with state bodies, providing mutual exchange of information, including electronic method according to the procedure, established by the legislation of the Republic of Kazakhstan;

organize and hold events for increase in tax and customs culture and knowledge of society concerning the tax legislation and the customs legislation of EEU and the Republic of Kazakhstan;

acquire goods for accomplishment of the functions assigned to bodies of state revenues according to the legislation of the Republic of Kazakhstan;

analyze and generalize practice of application of the tax and customs legislation in the Republic of Kazakhstan and the foreign states, and also make suggestions for improvement of the tax legislation of the Republic of Kazakhstan and the customs legislation of EEU and the Republic of Kazakhstan;

make explanations and comments on application of the current legislation on the questions entering competence of Committee;

direct notifications on elimination of violations by results of preventive control without visit of the subject of control;

liquidate the bankrupt without initiation of bankruptcy proceedings according to the procedure, established by the legislation of the Republic of Kazakhstan;

direct motivated refusal to creditor meeting in appointment of the candidate for rehabilitation, bankrupt managing directors or the message on removal of rehabilitation, bankrupt managing directors from registration;

involve specialists of other state bodies, consultants and experts from among physical persons and legal entities of the Republic of Kazakhstan and other states in regulation of production and turnover of ethyl alcohol and alcoholic products;

check observance by subjects of the regulations, rules and instructions of engineering procedure, storage and realization, technical regulations and standards existing in the sphere of production and turnover of ethyl alcohol, alcoholic products and tobacco products, and also turnover of separate types of oil products and biofuel;

exercise control of equipment of processing lines of production of ethyl alcohol and lines of pouring of alcoholic products the corresponding spirtoizmeryayushchy devices and survey meters of accounting and their functioning;

check the actual amounts of development of ethyl alcohol, vodka and alcoholic beverage products for observance of the requirement for development of their minimum amount established by the legislation of the Republic of Kazakhstan;

send within competence inquiry to tobacco product manufacturers for provision of necessary data for implementation of state regulation of production and turnover of tobacco products;

withdraw or make seizure of documents, goods, objects or other property in compliance the legislation of the Republic of Kazakhstan on administrative offenses;

constitute protocols and consider cases on administrative offenses, perform administrative detention, and also apply other measures provided by the Code of the Republic of Kazakhstan about administrative offenses;

make documentation, video and audio recording, film and photographing of the facts and events according to legal acts of the Republic of Kazakhstan;

approve legal acts on the questions entering competence of Committee, except for the regulatory legal acts affecting rights and freedoms of man and citizen;

encourage workers, impose authority punishments, bring workers to financial responsibility in the cases and procedure provided by the Labor code and the legislation on public service of the Republic of Kazakhstan;

take part in development and program implementation of fight against crime in the Republic of Kazakhstan;

perform preparation, retraining and advanced training of employees of Committee;

make offers on the conclusion and accession to international treaties in the sphere of the taxation and customs affairs;

control work of territorial authorities of Committee, subordinated organizations;

take a legal action, make claims for the purpose of protection of the rights and interests of Committee according to the legislation of the Republic of Kazakhstan;

perform other rights provided by the existing legal acts;

2) obligations:

provide to the taxpayer (tax agent) information on the operating taxes and payments in the budget, about changes in the tax legislation of the Republic of Kazakhstan, to explain questions on application of the tax legislation of the Republic of Kazakhstan;

within the competence to perform explanation and to give comments on origin, execution and the termination of the tax liability;

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