Article 656. Supervision of Activity of Authorized Governmental and Local Executive Bodies

1. The tax service bodies shall exercise control over the activity of the authorized governmental and local executive bodies in accordance with the procedure established by this Article.

The control over the activity of the authorized governmental bodies shall be exercised on the questions related to accurate assessment, complete collection and timely transfer of other compulsory payments to the budget, and reliable and timely data provision to the tax authorities.

The control over the activity of the local executive bodies shall be performed with respect to accurate assessment, complete collection and timely transfer of other compulsory payments to the budget, timely provision of reliable data on taxes on property, vehicles, land, and other compulsory payments to the tax authorities.

The control over the activities of authorized governmental and local executive bodies (for the purpose of this Article, hereinafter referred to as “the Authorized Governmental Bodies”) shall be performed based on a decision of the tax authorities concerning the placement of control (hereinafter – “the Decision”) in the form established by the authorized body, containing the following details:

1) date and number of the decision registration with the tax service bodies;

2) full name and identification number of the authorized governmental body;

3) substantiation of prescription of the supervision;

4) positions, surnames, names, and patronymics (if any) of the officials of the tax bodies performing control, and specialists of other governmental bodies being involved in control in accordance with this Article;

5) timing for performance of control;

6) period under control;

7) questions related to performance of control;

8) acknowledgment of the authorized governmental body of reading and receipt of the decision.

The decision shall be subject to the state registration with the governmental authority which carries out statistical activities within the scope of their competence in the area of legal statistics and special accounting before the control.

2. The participants of the control shall be officials of the tax authority specified in the decision, other persons being engaged in performance of control in accordance with this Article, and authorized governmental bodies.

In the course of the supervision the authorized governmental bodies shall assist to the tax authority in obtaining documents and information which are required for the supervision, admission of the officials of the tax authority to inspection of the taxation items.

In that case the supervision of the authorized governmental bodies may be performed with respect to one type and several types of taxes and other compulsory payments at the same time.

In the event of obstructing in obtaining documents and information or inspection of the taxation items a report shall be executed on the failure to provide access to the officials of the tax authorities for the supervision purposes.

The report on failure to provide access to the officials of the tax authority for performance of the supervision shall be signed by the officials of the tax authority carrying out control and authorized governmental body. In case of refusal in signing the said report the authorized governmental body must provide written explanation of the reason for refusal.

The date of commencement of the supervision shall be the date of receipt of a copy of the decision by the authorized governmental body or the date of the report of refusal of the authorized governmental body to sign the decision.

If the authorized governmental body refuses to sign the copy of the decision, the officer of the supervising tax authority shall draw up a report on refusal to sign with invitation of at least two attesting witnesses. In that case the following shall be specified in the report on refusal to sign:

1) place and date of drawing up;

2) surname, name, and patronymic (if any) of the official of the tax authority who has drawn up the report;

3) surname, name, and patronymic (if any), identification card number, and the address of residence of the invited attesting witnesses;

4) number, date of the decision, name and identification number of the authorized governmental body;

5) circumstance of the refusal to sign the copy of the decision.

The refusal of the authorized governmental body from receipt of the decision shall not serve as a basis for abolition of the tax supervision.

3. The duration of the supervision should not exceed thirty working days from the date of delivery of the decision of prescription of the supervision to the authorized governmental body. The specified period may be extended to fifty working days by the tax authority which has prescribed the supervision.

A supervision of the activity of the authorized governmental bodies may not be performed more than once a year.

4. The period of the supervision shall be suspended for periods of time between the date of delivery to the authorized governmental body of the tax authority’s request for provision of documents and the date of provision by the authorized governmental body of the documents requested in performance of the control of documents, and between the date of sending the tax authority’s request to other territorial tax authorities, governmental bodies, banks and organizations engaged in certain types of banking operations, and other organizations operating in the territory of the Republic of Kazakhstan, and the date of receipt of the information and documents for the specified request.

5. In case of suspension (resumption) of the supervision period the tax authoritys shall send a notice to the authorized governmental bodies with specification of the following details:

1) date and number of registration of the notice of suspension (resumption) of the periods of the control with the tax authority;

2) name of the tax authority;

3) full name and identification number of the competent authority under supervision;

4) date and registration number of the suspended (resumed) order;

5) substantiation of the need for suspension (resumption) of the supervision;

6) mark of the date of delivery and receipt of the notification of suspension (resumption) of the supervision periods.

In the event of extension, suspension of the time, period and/or change in the list of the supervision participants an additional

decision to the decision shall be executed in the form established by the competent authority.

6. Upon completion of the supervision an official of the tax authority shall draw up the supervision report with specification of:

1) the place of the supervision, date of execution of the supervision report;

2) name of the tax authority;

3) positions, surnames, names, and patronymics (if any) of the officials of the tax authority who carried out the supervision;

4) full name, identification number and address of the authorized governmental body;

5) surnames, names, and patronymics (if any) of the chief officer and officials of the authorized governmental body;

6) positions, surnames, names, and patronymics (if any) of the officials of the authorized governmental body, with the knowledge and in the presence of whom the supervision was carried out;

7) information on the previous supervision and measures taken for elimination of the previously detected violations;

8) results of the completed supervision;

9) positions, surnames, names, and patronymics (if any) of specialists from other governmental bodies who was involved in the supervision.

6-1. Should the authorized governmental body refuse to sign the copy of the supervision report, the tax authority’s officer carrying out the supervision shall draw up a report on refusal to sign with the involvement of (at least two) witnesses. In such case, the report on refusal to sign shall contain the following data:

Date: 2015-12-18; view: 714