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The document ceased to be valid since September 4, 2018 according to Item 1 of the Joint Order of the Minister of Finance of the Republic of Kazakhstan and the Minister of Justice of the Republic of Kazakhstan of September 4, 2018 No. 802, on September 17, 2018 No. 1410

JOINT ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN AND MINISTER OF JUSTICE OF THE REPUBLIC OF KAZAKHSTAN

of July 14, 2017 No. 439, on July 31, 2017 No. 957

About approval of Rules of provision by bodies of state revenues of the information about the taxpayer (tax agent) which are tax secret, to legal executives

According to the subitem 3) Item 3 of article 557 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYEM:

1. Approve the enclosed Rules of provision by bodies of state revenues of the information about the taxpayer (tax agent) which are tax secret, to legal executives.

2. To the Ministries of Justice, finance of the Republic of Kazakhstan to provide placement of this joint order on the Internet - resources of state bodies.

3. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A. M.) in the procedure established by the legislation to provide the direction of this joint order 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.

4. To impose control of execution of this joint order on the supervising deputy minister of justice and the vice-Minister of Finance of the Republic of Kazakhstan.

5. This joint order becomes effective from the date of signing its the last of heads of state body.

Minister of Finance of the Republic of Kazakhstan

______________ B. Sultanov

Minister of Justice of the Republic of Kazakhstan

______________ M. Beketayev

 

No. 439, No. 957 are approved on July 31, 2017 by the joint Order of the Minister of Finance of the Republic of Kazakhstan and the Minister of Justice of the Republic of Kazakhstan of July 14, 2017

Rules of provision by bodies of state revenues of the information about the taxpayer (tax agent) which are tax secret, to legal executives

Chapter 1. General provisions

1. These rules are developed according to the subitem 3) of Item 3 of article 557 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for provision by bodies of state revenues to legal executives of data, about the taxpayer (tax agent), being tax secret, without receipt of the written permission of the taxpayer (tax agent) (further – Data).

Chapter 2. Procedure for provision of data

2. Legal executives send inquiries to bodies of state revenues for receipt of information about the taxpayer (tax agent):

in case of execution of executive documents from the sanction of court;

according to the executive documents which are written out based on the court resolutions which took legal effect without sanction of court.

3. The legal executive puts the copy of the executive document to request:

1) the writs of execution issued based on court resolutions;

2) the writs issued according to the civil procedural legislation of the Republic of Kazakhstan;

3) the writs of execution issued based on court resolutions about forced execution in the territory of the Republic of Kazakhstan of solutions of the international, foreign vessels and arbitration;

4) the writs of execution issued based on determination of court about forced execution of arbitral decisions;

5) determinations of courts about providing the claim or discharge of the security of the claim;

6) the decrees of courts issued on the case of administrative offense in the cases provided by the Code of the Republic of Kazakhstan about administrative offenses;

7) resolutions of body (official), the representative to consider cases on administrative offenses in the cases provided by the Code of the Republic of Kazakhstan about administrative offenses;

8) resolution of the prosecutor on forced execution of its requirements;

9) resolutions of the legal executive on collection of the performing sanction;

10) the resolution of the legal executive on expense recovery, the executive actions suffered when making;

11) resolution of the private legal executive on approval of payment amounts of its activities;

12) instructions about the need of payment of penalty issued by body (official), the representative to impose administrative punishments;

13) executive text;

14) the court order about property attachment issued on criminal case.

4. The information about the taxpayer (tax agent), being tax secret according to executive documents, except for issued based on the court resolutions which took legal effect, is provided from the sanction of court, in cases stipulated by the legislation the Republic of Kazakhstan.

5. The request of legal executives is subject to execution of state revenues by bodies according to the procedure, established by the legislation of the Republic of Kazakhstan no more than in three-day time.

The request is signed by the state legal executive or the head of territorial department – the senior legal executive, the private legal executive.

6. Reply to the request is signed by the first head of authorized bodies or person replacing it in territorial authorities - the head or person replacing it.

7. Information, stipulated in Item 6 these rules, is performed on paper with signature stamp "For office use" or in electronic format via secure channels of communication.

Chapter 3. Final provisions

8. The officials having access to Data provide use of the obtained information only for the intended purpose and without prejudice to the party which presented her without right of disposal to the third party.

The data received within these rules are not subject to disclosure.

9. Failure to carry out of legal requirements of the legal executive, and also hindrance to implementation by the legal executive of functions on execution of executive documents attract the responsibility provided by the laws of the Republic of Kazakhstan.

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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