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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

(as amended on 03-12-2019)

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.

Minister

B. Sultanov

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) is the department of the Ministry of Finance of the Republic of Kazakhstan performing within competence of the central executive body regulating, realizable and control functions in the sphere of customs affairs on ensuring completeness and timeliness of receipts of taxes, customs and other obligatory payments in the budget, calculations, deduction, transfers of social payments, state regulation of production, turnover of ethyl alcohol and alcoholic products, tobacco products, turnover of separate types of oil products and biofuel, state regulation and control in the field of rehabilitation and bankruptcy, participation in realization of tax policy and policy in the sphere of customs affairs, participation in development and realization of customs regulation in the Republic of Kazakhstan of the relations, the goods connected with movement through customs border of the Eurasian Economic Union, their transportation on single customs area of the Eurasian Economic Union under customs control, temporary storage, customs declaring, release and use according to customs procedures, carrying out customs control, the imperious relations between the bodies of state revenues and persons exercising rights of possession, uses and orders of the specified goods in limits, stipulated by the legislation, and also functions on identification and consideration of the administrative offenses carried by the legislation of the Republic of Kazakhstan to maintaining this body and other functions according to the legislation of the Republic of Kazakhstan.

2. The committee has territorial authorities, being legal entities in the form of the public institutions created and abolished by the Government of the Republic of Kazakhstan which treat: departments of state revenues on areas, the cities of republican value and the capital, management of state revenues on areas, the cities and areas in the cities and in the territory of free (special, special) economic zones, and also specialized public institutions.

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

4. 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 of the Ministry of Finance of the Republic of Kazakhstan.

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

6. The committee acts 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.

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

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

9. Legal address of Committee: postal index 010000, Republic of Kazakhstan, Nour-Sultan's city, Prospekt Zhen_s, 11.

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

11. This Provision is the constituent document of Committee.

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

13. The committee is not allowed to enter contractual relations with subjects of entrepreneurship regarding accomplishment of the obligations which are functions of Committee.

14. 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 income of the republican budget.

Chapter 2. Main objectives, functions, rights and obligations of Committee

15. Tasks of Committee:

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

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

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

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

5) 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;

6) creation of conditions for acceleration and simplification of movement of goods through customs border of the Eurasian Economic Union;

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

8) state regulation in the sphere of customs affairs, in the field of rehabilitation and bankruptcy (except for banks, the insurance (reinsurance) organizations and the accumulation pension funds);

9) identification and consideration of the administrative offenses carried by the legislation of the Republic of Kazakhstan to maintaining this body;

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

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

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

16. Functions of Committee:

1) participation in enhancement and realization of customs regulation in the Republic of Kazakhstan;

2) preparation and direction of information on the amounts of customs duties of authorized bodies of state members of the Eurasian Economic Union and Eurasian economic commission;

3) decision making about inclusion in the customs register of intellectual property items;

4) development of form and rules of maintaining the customs register of intellectual property items;

5) implementation of tax and customs administration;

6) development of forms of the statements and other documents provided by the tax and customs legislation;

7) development of rules of realization, use and extermination of detainees of goods, expense recovery on their transportation (transportation), overload (loading, unloading), storage, other expenses connected with preparation for realization and realization of the detained goods, and also return of the amounts received from their realization;

8) development of rules of confirmation of placement of goods in places of temporary storage, making by bodies of the state revenues of the customs transactions connected with document registration, provided for goods placement on temporary storage and issue of confirmation about their registration;

9) development of rules of registration or refusal in registration of the passenger customs declaration;

10) development of Features of the statement of data in the transit declaration and procedure for its use when moving goods on the territory of the Republic of Kazakhstan;

11) development of rules of use as the declaration on goods and the transit declaration of the transport (transportation), business and (or) other documents including provided by international treaties of the Republic of Kazakhstan;

12) development of Features of application of customs procedure of customs transit concerning the goods transported on the territory of the Republic of Kazakhstan;

13) development of rules of filling with the official of body of state revenues of customs declarations;

14) development of rules of confirmation of commodity importation for private use on customs area of the Eurasian Economic Union back after their export from customs area of the Eurasian Economic Union;

15) development of rules of implementation of detention (suspension) of the cash and (or) monetary instruments moved through customs border of the Eurasian Economic Union 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;

16) development of rules of submission by railway carriers of information on the location of temporarily imported rail vehicle of international delivery and (or) containers transported on the rail vehicles including used for domestic transports;

17) development of the list of places of movement of goods through customs border of the Eurasian Economic Union in which the system of double corridor, and also Rules of forming of such list is applied;

18) development of rules of registration of provisional solutions about classification of goods in the magazine of registration of provisional solutions about classification of goods, and also application forms of person about adoption of the provisional solution about classification of goods;

19) development of rules of acceptance and form of the decision on classification of goods;

20) development of rules of registration of provisional solutions about goods origin in the magazine of registration of provisional solutions about goods origin, and also application forms of person about adoption of the provisional solution about goods origin;

21) development of rules and terms of carrying out consultations;

22) development of rules and forms of introduction of advance payments;

23) development of form of the decision on classification of the goods moved through customs border of the Eurasian Economic Union in not collected or sorted type, including in incomplete or incomplete type;

24) development of the application form about decision making about classification of goods in not collected or sorted type, including in incomplete or incomplete type which import is supposed various consignments during the certain period of time and Rules of logging of registration of decisions on classification of goods in not collected or sorted type, including in incomplete or incomplete type which import is supposed various consignments during the certain period of time;

25) development of rules of issue of the provisional solution concerning application of methods of determination of customs value of imported goods, and also procedure and terms of application of such provisional solution;

26) development together with authorized body in the field of transport of rules of implementation by officials of bodies of state revenues of transport control at automobile check points through customs border of the Eurasian Economic Union;

27) development of rules of carrying out radiation control;

28) development of rules of creation, categorization, classification, and also regulations of polozhennost and standard requirements to arrangement and material equipment of customs, customs posts and check-points in the part which is not settled by the customs legislation of the Eurasian Economic Union, and also requirements to arrangement and hardware of the elements of customs infrastructure located in locations of bodies of the state revenues and specialized public institutions which are a part of the system of bodies of state revenues and in other places in the territory of which customs transactions can be made and can be carried out customs control;

29) development of rules of recognition of the waste formed as a result of destruction of goods, unsuitable for their further commercial use;

30) development of forms of notifications on the amounts of customs duties, taxes, the special, anti-dumping, compensatory duties, penalty fee which are not paid at the scheduled time, percent and about debt repayment on customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, percent;

31) development of rules of purpose of customs examination for carrying out by other authorized expert organization (expert) and rules of attraction for conducting customs examination of the expert (specialist) who is not the official of bodies of state revenues;

32) development of rules of withdrawal of customs, transport (transportation), business and other documents, means of identification for conducting customs examination and form of the act of withdrawal of documents, means of identification of documents and goods;

33) development of rules of conducting customs examination by authorized customs authority and forms of the decision of body of state revenues of purpose of customs examination;

34) development of the list of the separate types of goods of the Eurasian Economic Union which are subject to the obligatory room under customs procedure of free warehouse for placement in the free warehouse founded in the territory of the Republic of Kazakhstan;

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