Rights and obligations of the tax authorities

The tax authorities are territorial divisions of the authorized body of oblasts, Astana and Almaty cities, regions, cities and districts in the cities, as well as inter-territorial divisions of the authorized body.

In the case of creating special economic zones can be formed by the tax authorities on the territories of these zones.

Tax authorities consist of the authorized body and the tax authorities.

In accordance with Art. 18 of the Tax Code of the Republic of Kazakhstan, the tasks of the tax authorities are:

- Ensuring full and timely collection of taxes and other obligatory payments to the budget;

- Ensuring full and timely calculation, withholding and transfer of mandatory pension contributions to pension funds, calculation and payment of social security contributions to the State Social Insurance Fund;

- Participation in the implementation of the tax policy of the Republic of Kazakhstan;

- Ensure within its competence the economic security of the Republic of Kazakhstan;

- Ensuring compliance with the tax laws of the Republic of Kazakhstan.

Rights of the tax service are regulated by para. 1, Art. 19 of the Tax Code of the Republic of Kazakhstan.

The tax authorities have the right to:

- Develop and approve normative legal acts stipulated by the Tax Code;

- Explain and comment on the emergence, execution and termination of tax obligations;

- To carry out tax control;

- To make money from the taxpayer verification documents, accounting books, reports, estimates, the availability of money, securities, payments, returns and other documents related to the fulfillment of tax obligations, in compliance with the requirements established by the legislation of the Republic of Kazakhstan;

- To demand from the taxpayer the submission of documents for the calculation and payment of taxes and other obligatory payments to the budget according to the forms established by the authorized state body, as well as documents confirming the correctness of calculation and timely payment of taxes and other obligatory payments to the budget, mandatory pension contributions to pension funds as well as social security contributions to the State Social Insurance Fund;

- To make the taxpayer seizure of documents testifying to a tax offense in accordance with the laws of the Republic of Kazakhstan;

- To examine any income used to extract objects of taxation and objects related to taxation, regardless of their location, as well as an inventory of the property of the taxpayer;

- To obtain from a taxpayer on the list approved by the Government of the Republic of Kazakhstan, the information in the form of electronic documents in the order established by the authorized state body;

- To receive from banks and organizations engaged in certain types of banking operations, information about the taxpayer, in particular the availability and numbers of bank accounts, balances and movement of money on these accounts;

- Indirect method to determine the tax liability of the taxpayer;

- To present claims to the courts in accordance with the legislation of the Republic of Kazakhstan;

Responsibilities of the tax authorities are regulated by para. 1, Art. 20 of the Tax Code of the Republic of Kazakhstan.

The tax authorities are obliged to:

- To respect the rights of the taxpayer;

- To protect the interests of the state;

- To carry out tax control over fulfillment of tax obligations and also the timeliness of withholding and transfer of mandatory pension contributions to pension funds;

- Register taxpayers, objects of taxation and objects related to taxation, accounting assessed and paid taxes and other obligatory payments to the budget;

- Clarify the procedure for filling the forms set of tax reporting;

- To carry out a tax audit strictly according to the instructions;

- To comply with tax secret;

- Handing a notice to the taxpayer for the implementation of tax liability within the terms and in the cases stipulated by the Tax Code;

- At the request of the taxpayer within three days to present an excerpt of his personal account on the status of settlements with the budget on fulfillment of tax obligations;

- Ensure that within five years of safety issued by the taxpayer copies of receipts confirming the fulfillment of the tax obligation to pay taxes and other obligatory payments to the budget;

- To exercise control over compliance with the accounting, storage, evaluation, and implementation of the property turned over to the state, as well as over the completeness and timeliness of receipts in the budget the money from its sale;

- Apply methods to ensure the fulfillment of tax obligations and to recover the taxpayer's tax debt by enforcement in accordance with the Tax Code;

- To impose administrative penalties on the taxpayer in accordance with the Code of the Republic of Kazakhstan on administrative offenses.

At revealing during a tax audit evidence of willful evasion of taxes and other obligatory payments to the budget, as well as the facts of deliberate, false bankruptcy, indicating signs of a crime, the tax authorities to the competent law enforcement authorities materials related to their jurisdiction for further action in accordance with the legislative acts of the Republic of Kazakhstan.

In addition of the tax authorities in accordance with their assigned competence to represent the interests of the state in tax relations in the calculation and collection of certain taxes are authorized: the customs authorities (Art. 19 of the Tax Code), the competent authorities in accordance with the special part of the Tax Code (Art. 20 Tax Code) and local executive powers (Article 21 of the Tax Code).

According to the Tax Code of the Republic of Kazakhstan, local executive bodies of oblasts (city of republican status, capital) and districts (cities of regional value) organize the work of issuing one-off coupons and ensure full collection of the amounts from the sale of one-off coupons in the order established by the local executive bodies of areas (cities of republican significance, the capital).

In exercising its powers to collect taxes, local executive authorities are obliged to grant the taxpayer - physical person a receipt confirming payment of taxes.

Date: 2016-01-03; view: 1205