Date of publication: 10.03.2015 12:13
Date of changing: 01.04.2019 11:28

Appendix 36

To the № 522

 order of the Chairman of the State Revenue Committee

of the Ministry of Finance of the Republic of  Kazakhstan  from "07" 09   2016 year

 

 

Regulation

about the Department of State Revenues for Almaty field of State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan

 

 

1. General Regulations

 

  1.     he Department of State Revenues of the Committee on State Revenues of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the Department) is responsible for the state control and supervision in the field of customs, full and timely receipt of taxes, customs and other obligatory payments to the budget, compulsory pension contributions and compulsory professional ensuring the calculation, payment, transfer, calculation and payment of social assessments of pension contributions, maintenance of ethyl alcohol and alcoholic products, tobacco products state regulation and supervision in the field of state regulation, rehabilitation and bankruptcy (except for banks, insurance (reinsurance) organizations and accumulative pension funds), tax policy and customs policy, Kazakhstan In the territory of the Eurasian Economic Union through the customs border of the Eurasian Economic Union, their export on the common customs territory of the Eurasian Economic Union participation in the development and implementation of customs relations between the authorities of the customs authorities and persons exercising the right to own, use and dispose of the customs authorities, temporary storage, customs declaration, release and use in accordance with the customs procedures, customs control, as well as in the prevention, disclosure, suppression, disclosure and investigation of economic and financial crimes and offenses within the limits provided for by law. the territorial body of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the Committee), authorized to perform other functions in accordance with the legislation of the Republic of Kazakhstan.
  2.     The Department carries out its activities in accordance with the Constitution and laws of the Republic of Kazakhstan, acts of the President and the Government of the Republic of Kazakhstan, other normative legal acts, as well as these Regulations.
  3.     The Department is a legal entity in the organizational and legal form of a state institution, has seals and stamps with its name in Kazakh, forms of the established sample, and also in accordance with the legislation of the Republic of Kazakhstan, accounts in the treasury bodies of the Ministry of Finance of the Republic of Kazakhstan.
  4.     The Department enters into civil-law relations on its own behalf.
  5.     The Department acts as a party to civil legal relations on behalf of the state , if it is authorized to do so in accordance with the legislation of the Republic of Kazakhstan.
  6.     Department on its competence in the procedure established by the legislation of the Republic of Kazakhstan takes decisions, issued by orders of the Head of the Department.
  7.     The structure and staffing limit is approved in accordance with the legislation of the Republic of Kazakhstan.
  8.     The registred address of the Department: postal code is 040000, Republic of Kazakhstan, Almaty oblast, Taldykorgan city , Zhansugurova street , 113.
  9.     The full name of the state body is the republican state institution "State Revenue Department for Almaty region of the Committee of State Revenues of the Ministry of Finance of the Republic of Kazakhstan".
  10. This Regulation is the constituent document of the Department.
  11. Financing of the activities of the Department is carried out from the republican budget.
  12. The Department is prohibited from entering into contractual relations with business entities for the fulfillment of duties that are functions of the Department.
  13. If the Department of Legislative Acts is granted the right to carry out income-generating activities, then the revenues received from such activities are channeled to the revenue of the republican budget.

 

 

2. Tasks, functions, rights and duties of the Department

 

  1. Tasks of the Department:

1)   ensuring within the limits of the powers of economic security of the state, legal rights and interests of business entities, society and the state;

2)   implementation of strategies and programs that ensure the formation of a state policy to identify and investigate crimes in the sphere of economic activity, as well as counteraction to the "shadow" economy;

3)   ensuring the completeness and timeliness of the receipt of taxes, customs and other mandatory payments to the budget, as well as special anti-dumping and countervailing duties;

4)   Implementation of the tax and customs policy of the Republic of Kazakhstan;

5)   ensuring compliance with the tax legislation of the Republic of Kazakhstan;

6)   ensuring within its competence measures to protect the national security of the states members of the Eurasian Economic Union, human life and health, flora and fauna, the environment, and in accordance with the international treaty of the member states of the Eurasian Economic Union, measures to counteract legalization (laundering ) of proceeds from crime and financing of terrorism in the control of movement across the customs border of the Eurasian economic Union currencies countries of the Eurasian Economic Union, securities and (or) currency valuables, traveler's checks;

7)   within the limits of its competence, ensuring the observance and enforcement of international acts, the customs legislation of the Eurasian Economic Union, tax, customs and other legislation of the Republic of Kazakhstan;

8)   ensuring, within its competence, the observance of customs and tariff regulation measures, prohibitions and restrictions with respect to goods transported across the customs border of the Eurasian Economic Union;

9)   ensuring compliance with the rights and legitimate interests of individuals in the field of customs regulation and creating conditions for accelerating trade across the customs border of the Eurasian Economic Union;

10)    ensuring the protection of intellectual property rights when moving goods across the customs border of the Eurasian Economic Union;

eleven)    customs operations and customs control within the framework of mutual administrative assistance;

12)    the exercise of customs control after the release of goods;

13)    implementation of state control in the application of transfer prices;

14)    implementation of state regulation of production and turnover of ethyl alcohol and alcohol products, tobacco products, as well as turnover of certain types of petroleum products and biofuels ;

15)    ensuring the completeness and timeliness of calculating, retaining and transferring mandatory pension contributions and mandatory professional pension contributions to a single accumulative pension fund, calculating and paying social contributions to the State Social Insurance Fund;

16)    prevention, detection, suppression, disclosure and investigation of economic and financial crimes and offenses in accordance with the competence established by the legislation of the Republic of Kazakhstan;

17)    state control over the implementation of rehabilitation procedures and bankruptcy procedures (with the exception of banks, insurance (reinsurance) organizations and a single accumulative pension fund);

18)    carrying out state veterinary and sanitary control and state quarantine phytosanitary control at automobile checkpoints across the customs border of the Eurasian Economic Union, with the exception of laboratory expertise;

19)    carrying out transport and sanitary-quarantine control at automobile checkpoints across the customs border of the Eurasian Economic Union;

20)    carrying out radiation control at the checkpoints across the customs border of the Eurasian Economic Union;

21)    participation in the development and implementation of the state policy on the prevention, detection, suppression, disclosure and investigation of economic and financial crimes and offenses within the limits provided by the legislation of the Republic of Kazakhstan;

22)    prevention, detection, suppression, disclosure and investigation of economic and financial crimes and offenses;

23)    fulfillment of other tasks stipulated by the legislation of the Republic of Kazakhstan.

  1. Functions of the Department:

1)   monitoring compliance with legislation that provides for the completeness, timeliness of the receipt of taxes, customs and other mandatory payments to the budget, as well as special anti-dumping and countervailing duties;

2)   application of the provisions of international treaties in the manner prescribed by the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (the Tax Code), the Code of the Republic of Kazakhstan "On Customs Affairs in the Republic of Kazakhstan" and relevant international treaties;

3)   interaction within the competence with other government agencies to ensure economic security of the Republic of Kazakhstan;

4)   ensuring the fulfillment of international obligations of the Republic of Kazakhstan within the competence of the Department;

5)   interaction with central and state bodies to monitor compliance with the customs legislation of the Eurasian Economic Union, tax, customs and other legislation of the Republic of Kazakhstan;

6)   control and supervision of the activities of individuals and legal entities within the competence of the Department;

7)   implementation of tax and customs administration;

8)   implementation of tax control in accordance with the tax legislation of the Republic of Kazakhstan and customs control (including after the release of goods) in accordance with the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan;

9)   participation in modernization and re-engineering of business processes of tax and customs administration;

10)    ensuring timely consideration and submission of replies or other actions arising from incoming requests and proposals in the field of customs ;

eleven)    consideration of the guarantee agreement on ensuring payment of customs duties and taxes and the adoption of decisions on them;

12)    the provision of electronic services using information systems in accordance with the Law of the Republic of Kazakhstan of November 24, 2015 "about Informatization";

13)    the provision of public services in accordance with standards and regulations for the provision of public services;

14)    operation of information systems, communication systems and data transmission systems, technical means of customs control, as well as means of protection in accordance with the legislation of the Republic of Kazakhstan;

15)    use of the risk management system;

16)    the implementation of tax audits in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan, customs checks in accordance with the procedure provided for by the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan, inspections on transfer pricing in accordance with the legislation of the Republic of Kazakhstan on transfer pricing;

17)    implementation of unscheduled inspections in the manner prescribed by the legislation of the Republic of Kazakhstan;

18)    implementation of the return (offset) of excessively (erroneously) paid or unnecessarily collected amounts of taxes, customs duties, customs duties, other mandatory payments to the budget and other money in the manner prescribed by the legislation of the Republic of Kazakhstan;

19)    interaction with government agencies and other organizations through information systems in the manner established by the legislation of the Republic of Kazakhstan;

20)    posting information on the Internet resource in accordance with the legislation of the Republic of Kazakhstan on matters within the competence of state revenue authorities;

21)    the consideration of complaints of taxpayers (tax agents, operators), declarants and other persons carrying out activities in the field of customs affairs, on notifications of the results of tax and customs inspections, as well as actions (inaction) of officials of state revenue bodies in the manner and terms established by tax and the customs legislation of the Republic of Kazakhstan;

22)    organization and implementation of work on compulsory collection of tax debts, arrears in customs payments, taxes and penalties, arrears in compulsory pension contributions, mandatory professional pension contributions and social deductions;

23)    drafting protocols and examining cases of administrative violations, the implementation of administrative detention, as well as the application of other measures provided for by the legislation of the Republic of Kazakhstan on administrative violations;

24)    revision of resolutions that have not entered into legal force on cases of administrative violations in the manner prescribed by the legislation of the Republic of Kazakhstan on administrative violations;

25)    determination of objects of taxation and (or) objects related to taxation, based on indirect methods (assets, liabilities, turnover, costs, expenses) in case of violation of the accounting procedure;

26)    consideration of issues related to changing the deadlines for the fulfillment of the tax obligation to pay taxes in accordance with the legislation of the Republic of Kazakhstan;

27)    implementation of explanations and provision of comments on issues related to the appearance, execution and termination of a tax liability;

28)    control and analysis of tax and non-tax revenues within the limits of competence established by regulatory legal acts (except for the revenues of the share of profits of state enterprises, dividends on state-owned shares, from rent for use of the Baikonur complex, from leasing and sale of the republican state property, from privatization of objects of state property, proceeds from operations with capital);

29)    monitoring compliance with the procedure for accounting, storage, assessment, further use and sale of property turned (to be treated) in the state;

thirty)    issuance of a license for storage, wholesale and retail sale of ethyl alcohol and alcohol products;

31)    establishment by conducting surveys of subjects for compliance with the qualification requirements for the turnover of ethyl alcohol and alcoholic products ;

32)    accounting, reporting in the field of the turnover of ethyl alcohol, alcoholic products;

33)    keeping records, reporting in the field of tobacco products turnover;

34)    state control and taking measures of influence against violators, in accordance with the legislation of the Republic of Kazakhstan, in the sphere of production and turnover of ethyl alcohol, alcohol products, tobacco products, and also in the sphere of turnover of certain types of petroleum products and biofuels ;

35)    control over the sale of ethyl alcohol by alcohol producers, pharmaceutical companies and public medical institutions, as well as organizations using ethyl alcohol for technical purposes and for the production of non-alcoholic products;

36)    control over the established minimum volumes of ethyl alcohol and alcohol production;

37)    control within the limits of their competence for observance by the subjects of norms, rules and instructions of the technological process, storage and sale, technical regulations and standards operating in the production and turnover of ethyl alcohol, alcoholic beverages and tobacco products, as well as turnover of certain types of petroleum products and biofuels ;

38)    control over the equipping of technological lines for the production of ethyl alcohol and bottling lines for alcohol products with appropriate alcohol measuring devices and control devices of accounting, as well as in oil refineries, petroleum product bases and gasoline stations of control meters, and their functioning;

39)    control over the turnover of ethyl alcohol and alcohol products, oil products through accompanying invoices and declarations on the turnover of ethyl alcohol and alcohol products, certain types of petroleum products ;

40)    interaction with local government agencies to control the production and turnover of ethyl alcohol, alcoholic beverages, tobacco products, as well as the turnover of petroleum products and biofuels ;

41)    control, accounting and analysis of the balance of volumes of turnover of tobacco products;

42)    exercise control over the sale of ethyl alcohol and alcoholic beverages;

43)    control over the turnover of petroleum products and biofuels ;

44)    control over the observance of minimum prices for the sale of alcoholic beverages and tobacco products;

45)    To cooperate with relevant bodies of foreign states and international organizations on issues , within the jurisdiction of the State Revenue authorities;

46)    implementation of state control over the implementation of the rehabilitation procedure and bankruptcy procedure;

47) identification of signs of false and intentional bankruptcy;  

48) taking measures to identify transactions carried out under circumstances in accordance with Article 7 of the Law of the Republic of Kazakhstan of March 7, 2014 "On Rehabilitation and Bankruptcy;   
 

49) requesting the participant to readjust the supporting documents;  

50) approval of the sale by the temporary manager of bankruptcy property in the case provided by the Law of the Republic of Kazakhstan of March 7, 2014 "On Rehabilitation and Bankruptcy";  

51) consideration of complaints against the actions of the temporary administrator, rehabilitation, temporary and bankruptcy managers;  

52) execution of a request and receipt of information from state bodies, legal entities and their officials on insolvent and insolvent debtors;  

53) submission to the temporary and bankruptcy manager of information on the presence and number of bank accounts of the person for which there is a legally binding decision of the court to recognize bankruptcy, balances and movements of money in these accounts;  

54) sending notifications to the court - on removing from the registration of the temporary manager, temporary administrator, as well as to the meeting of creditors - on the removal from the registration of the rehabilitation or bankruptcy manager;  

55) exercising supervisory and supervisory functions over the activities of local executive bodies on issues related to the powers of the Department;  

56) organization and implementation of customs control over the movement across the customs border of the Eurasian Economic Union of goods and vehicles in the order stipulated by the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan;  

57)    exercise control over compliance with the order of the electronic auction for sale of property (assets) of the debtor;

58)    appointment by a rehabilitative or bankruptcy manager of a nominee represented by a meeting of creditors;

59)    the introduction of proposals on the establishment of special conditions and procedures for the sale of the estate and additional requirements to buyers of objects of the estate in the event of bankruptcy of organizations and individual entrepreneurs who are subjects of natural monopoly or market entities that have a dominant or monopoly position in the relevant product market or have an important strategic importance for the economy of the republic, capable of influencing life, citizens' health, national security and whether the environment, including organizations, packages of shares (participatory interests) of which are assigned to strategic facilities in accordance with the legislation of the Republic of Kazakhstan, as well as recognized bankruptcy on the initiative of the state, for which such procedure is provided by the Law of the Republic of Kazakhstan of March 7, 2014 "On rehabilitation and bankruptcy ";

60)    review of the current information of the rehabilitation manager on the progress of the rehabilitation procedure, the temporary manager on the progress in collecting information on the financial status of the debtor and the bankruptcy procedure, the bankruptcy manager on the progress of the bankruptcy procedure;

61)    the recognition of the debtor as bankrupt and the dissolution of its liquidation without taking into account the opinion of the temporary administrator on the absence of the debtor at the address indicated in the application for recognition of the debtor bankrupt and the absence of the property (assets) that can be executed by the bankruptcy proceedings;

62)    approval of the sale by the temporary manager of the bankrupt's property in the case provided for by the Law of the Republic of Kazakhstan of March 7, 2014 "On Rehabilitation and Bankruptcy";

63)    challenging in court decisions and actions (inaction) of the temporary administrator, rehabilitation, temporary and bankruptcy managers in the event that violations of the Law of the Republic of Kazakhstan of March 7, 2014 "On Rehabilitation and Bankruptcy" are revealed ;

64)    presentation of explanations and comments on the introduction, conduct and termination of rehabilitation and bankruptcy procedures within their competence;

65)    the sending of notices to the court on the removal from the registration of the temporary administrator, the temporary administrator, and also to the meeting of creditors on the removal from the registration of the rehabilitation or bankruptcy managers;

66)    the removal of rehabilitation and bankruptcy managers;

67) posting on the Internet resource of the register of creditors' claims;  

68) in accordance with the Law of the Republic of Kazakhstan dated March 7, 2014 "On Rehabilitation and Bankruptcy" placement on the Internet resource:   
 

notice of the meeting of creditors;

announcements on the initiation of a bankruptcy case and the procedure for claiming claims by creditors;

declarations on the recognition of the debtor bankrupt and its liquidation with the initiation of the bankruptcy procedure;

announcements on the application of the rehabilitation procedure and the procedure for claiming claims by creditors;

69) conducting by a court decision:  

the first meeting of creditors in the case provided for by Clause 4 of Article 56 of the Law of the Republic of Kazakhstan of March 7, 2014 "On Rehabilitation and Bankruptcy";                                        

liquidation of a bankrupt without instituting bankruptcy proceedings in accordance with the procedure established by Article 118 of the Law of the Republic of Kazakhstan of March 7, 2014 "On Rehabilitation and Bankruptcy";                   

70) exercise control over observance of the order of the electronic auction for sale of property (assets) of the debtor;  

71)    customs clearance of goods transported across the customs border of the Eurasian Economic Union, including the use of information technology;

72)    implementation of customs declaration of cash and cash;

73)    ensuring compliance with the procedure for the movement of goods and vehicles by individuals through the customs border of the Eurasian Economic Union for personal use;

74)    organization of customs declaration and customs control of goods for personal use, sent in international postal items;

75)    organization of customs declaration and customs control of goods transported across the customs border of the Eurasian Economic Union by certain categories of foreign persons;

76)    implementation within the competence of control over persons engaged in activities in the field of customs;

77)    ensuring on a regular basis timely informing and advising participants in foreign economic and other activities in the field of customs affairs on issues related to the customs legislation of the Republic of Kazakhstan and other matters within the competence of government revenue agencies, including changes and additions to the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan;

78)    implementation of customs control over conditionally released goods in accordance with the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan;

79)    ensuring, within the limits of their competence, compliance with customs and tariff regulation measures, prohibitions and restrictions with respect to goods and vehicles transported across the customs border of the Eurasian Economic Union;

80)    within the limits of their competence, in cooperation with the national security authorities and other relevant state bodies, the implementation of measures to ensure the protection of the State Border of the Republic of Kazakhstan;

81)    ensuring, within the competence of the protection of the customs border of the Eurasian Economic Union and monitoring compliance with the regime of the customs control zone;

82)    exercise control over the correctness of determining the country of origin of goods;

83)    exercise control over the correctness of the tariff preferences;

84)    exercise control over the classification of goods in accordance with the Commodity Nomenclature of Foreign Trade of the Eurasian Economic Union (hereinafter – CM FT EEU);

85)    exercise control over the correctness of determining the customs value of goods;

86)    the implementation of customs control over compliance with the requirements and conditions of customs procedures, when placing under which goods do not acquire the status of goods of the Eurasian Economic Union, as well as the requirements and conditions imposed on the completion of these customs procedures;

87)    making preliminary decisions on the classification of goods in accordance with the CM FT EEU and other decisions in accordance with the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan;

88)    consideration of documents specified by the customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan, on the basis of which exemption from payment of customs duties and taxes is granted;

89)    the collection of information on the importation into the Republic of Kazakhstan or export from the Republic of Kazakhstan of cultural valuables, cash currency, documentary bearer securities, bills of exchange, checks subject to financial monitoring, with the exception of imports or exports carried out from the territory that is an integral part of the customs territory of the Eurasian Economic Union, into the territory that is an integral part of the customs territory of the Eurasian Economic Union, in accordance with the legislation of the Republic of Cyprus glare Kazakhstan;

90)    the collection, compilation and analysis of statistical and operational information on crimes being prepared and committed and offenses falling within the competence of state revenue bodies;

91)    pre-trial proceedings (simplified pre-trial proceedings), preliminary investigation, inquiry into cases of economic and financial crimes and offenses in accordance with the procedure provided for by the criminal procedural legislation of the Republic of Kazakhstan;

92)    the implementation of operational-search activity in accordance with the legislation of the Republic of Kazakhstan on operational-search activity;

93) Detention and delivery to offices of state revenue bodies or other bodies of the Republic of Kazakhstan of persons who committed an offense, a crime or suspected of committing an offense, crimes in the sphere of customs, in accordance with the legislative acts of the Republic of Kazakhstan  

94)    ensuring compliance with the requirements for the protection of information and the exploitation of information security means in accordance with the legislation of the Republic of Kazakhstan;

95)    within the limits of their competence, the search for persons in the criminal cases of defendants in the event that their place of residence is not known for claims filed in the interests of the state, by court order;

96)    development and implementation of measures to increase the efficiency of the activities of state revenue in the field of combating economic and financial crimes and offenses;

97)    implementation of pre-trial proceedings (trial proceedings) inquiries in cases of crimes related to smuggling, evasion of customs duties, taxes and fees in the manner prescribed by the criminal procedure legislation of the Republic of Kazakhstan;

98)    implementation of other functions provided for by the legislation of the Republic of Kazakhstan.

  1.           Rights and duties of the Department:

Rights:

1)   to carry out tax and customs control, including through tax and customs checks;

2)   request and receive information, documents, as well as other information necessary for the implementation of the main tasks and functions of the Department, in accordance with the procedure established by the legislation of the Republic of Kazakhstan and in accordance with the provisions of international treaties;

3)   at carrying out of tax and customs control to involve experts of various branches of knowledge in an order provided by the legislation of the Republic of Kazakhstan;

4to bring claims to the courts in accordance with the legislation of the Republic of Kazakhstan, including on the recognition of transactions as invalid, on the recognition of a taxpayer (tax agent), declarant and persons carrying out activities in the sphere of customs, bankrupt, forcibly issuing declared shares of a taxpayer agent) - a joint-stock company with the participation of the state in the authorized capital in accordance with the legislation of the Republic of Kazakhstan, on recognizing transactions as invalid, on the liquidation of a legal entity on the grounds provided for by subparagraphs 1), 2) of paragraph 2 of Article 49 of the Civil Code of the Republic of Kazakhstan;

5) demand from the heads and other officials of organizations regardless of the form of ownership, as well as individuals, the provision of documents, information, information, including those containing banking, commercial and other secrets protected by the legislation of the Republic of Kazakhstan, the presentation of goods, the production of audits and inspections, and also require those persons to perform other actions necessary to implement the main tasks and functions of the Department, in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

6)   interact with state authorities, ensuring the mutual exchange of information, including electronically, in the manner prescribed by the legislation of the Republic of Kazakhstan;

7)   organize and conduct measures to increase the tax and customs culture and public awareness of the issues of tax legislation and customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan;

8)   to carry out training, retraining and advanced training of employees of the Department;

9)   to make proposals on the improvement of the tax and customs legislation of the Eurasian Economic Union and the Republic of Kazakhstan;

10) submit proposals on concluding and acceding to international treaties in the field of taxation and customs;  

11) determine indirectly the objects of taxation and (or) objects associated with taxation, in accordance with the procedure established by the legislation of the Republic of Kazakhstan;  

12) to conduct checks of compliance by administrators with the requirements established by the legislation of the Republic of Kazakhstan for carrying out the rehabilitation procedure and bankruptcy procedure;  

13) to involve in the inspections of compliance by administrators with the requirements established by the legislation of the Republic of Kazakhstan for carrying out the rehabilitation procedure and the procedure for bankruptcy of employees of other state bodies;  

14) send notifications on elimination of violations based on the results of desk control of the administrator's activity, as well as on the elimination of violations revealed by the results of the audit of the previous administrator's activity suspended for these violations;  

15) require the submission of a report on the execution of the notification on the elimination of violations found by the results of desk control of the administrator's activities;  

16) to attract specialists from other state bodies, consultants and experts from among individuals and legal entities of the Republic of Kazakhstan and other states on the regulation of the turnover of ethyl alcohol and alcoholic products;  

17) to check compliance of the norms, rules and instructions of the technological process, storage and sale, technical regulations and standards in the sphere of production and turnover of ethyl alcohol, alcohol products and tobacco products, as well as turnover of certain types of petroleum products and biofuels ;  

18) control the equipping of technological lines for the production of ethyl alcohol and bottling lines for alcohol products with appropriate alcohol measuring devices and control devices and their functioning;  

19) stop vehicles, as well as forcibly return water and aircraft leaving the customs territory of the Eurasian Economic Union without the permission of the state revenue authorities;  

20) to send within the limits of competence an inquiry to manufacturers of tobacco products on provision of the necessary information for the implementation of state regulation of the production and turnover of tobacco products;  

21) take samples and samples of goods in accordance with the legislation of the Republic of Kazakhstan;  

22) to withdraw from the audited person the documents or their copies with the drawing up of an act of seizure during the conduct of on-site customs inspections;  

23) to seize goods or seize them in the manner prescribed by the legislation of the Republic of Kazakhstan for the period of the exit customs inspection to suppress actions aimed at alienating goods or otherwise dispose of goods subject to on-site customs inspection;  

24) to seal the premises where the goods are located, in cases provided for by the legislation of the Republic of Kazakhstan;  

25) send official representatives of state revenue bodies on customs matters to foreign countries in accordance with international treaties of the Republic of Kazakhstan;  

26) to seize or seize documents, goods, objects or other property in accordance with the criminal procedural legislation and the Code of the Republic of Kazakhstan of July 5, 2014 "On Administrative Offenses";   
 

27) to produce documentation, video and audio recording, film and photographing of facts and events in accordance with the legislative acts of the Republic of Kazakhstan;  

28) purchase goods, including weapons, special technical and other means, as well as special dogs for the performance of functions assigned to state revenue authorities in accordance with the legislation of the Republic of Kazakhstan;  

29) use physical force, special means and firearms in accordance with the legislation of the Republic of Kazakhstan;  

30) to carry out operational-search activity in accordance with the Law of the Republic of Kazakhstan of September 15, 1994 "On Operative-Investigative Activities";  

31) to give mandatory instructions for execution, representations to individuals and legal entities on the elimination of the causes and conditions that contributed to the commission of crimes and other offenses;  

32) in the order established by the legislation of the Republic of Kazakhstan, to store, carry and use weapons, ammunition, special means, and, if necessary, use physical force, including combat methods of struggle;  

33) exercise powers in accordance with the criminal procedural legislation of the Republic of Kazakhstan;  

34) have access to documents, materials, statistical information and other information on materials available in the proceedings and in criminal cases, as well as to require their submission from the heads and other officials of organizations, individuals, remove copies from them, receive explanations;  

35) use the relevant temporary detention facilities, investigative isolators in the manner prescribed by the legislation of the Republic of Kazakhstan;  

36) subject to the criminal cases available in the proceeding, to drive persons who evade turnout on call;  

37) guarding the detained persons and other detained persons;  

38) conduct forensic investigations within the limits of competence provided for by the legislation of the Republic of Kazakhstan;  

39) exercise other rights stipulated by the legislation of the Republic of Kazakhstan;  

Duties:

40) observe the legal rights of taxpayers (tax agents), declarants and persons carrying out activities in the field of customs;  

41) protect the interests of the state;  

42) to carry out, in cooperation with the national security authorities and other relevant state bodies of the Republic of Kazakhstan, measures to ensure the protection of the customs border of the Eurasian Economic Union;  

43) ensure the fulfillment of the international obligations of the Republic of Kazakhstan within the competence of the Department;  

44) ensure control over compliance with legislation providing for the completeness, timeliness of the receipt of taxes, customs and other mandatory payments to the budget, as well as special, anti-dumping and countervailing duties;  

45) to carry out tax and customs administration;  

46) to check the subjects on issues of state regulation of production and turnover of certain types of excisable goods;  

47) carry out inspections of authorized and local executive bodies on the correctness of calculation, completeness of collection and timeliness of transfer of taxes and other mandatory payments to the budget;  

48) carry out work on the compulsory collection of tax debts, arrears in compulsory pension contributions, mandatory professional pension contributions and social deductions, arrears in customs payments and taxes, penalties;  

49) within its jurisdiction to set off and (or ) in the Return it unduly (wrongly) paid or excessively collected amounts of taxes, customs duties, customs fees, other mandatory payments and fines to the budget, the return of the fine, the amount of advance payments and the amount of customs duties;  

50) to consider complaints against decisions, actions (inaction) of state revenue bodies and their officials in the manner and within the terms established by the legislation of the Republic of Kazakhstan;  

51) observe the tax secret and other secret protected by the legislation of the Republic of Kazakhstan;  

52) provide public services in accordance with standards and regulations for the provision of public services, approved in accordance with the procedure established by the legislation of the Republic of Kazakhstan;  

53) consider appeals, applications and complaints of individuals and legal entities on issues within the competence of the Department;  

54) to demand from individuals and legal entities in cases specified by law the submission of the necessary documents, reports on the established forms;  

55) draw up minutes and review cases on administrative offenses, carry out administrative detention, and also apply other measures provided for by the legislation of the Republic of Kazakhstan on administrative offenses;  

56) to bring to administrative responsibility in the manner established by the Code of the Republic of Kazakhstan of July 5, 2014 "On Administrative Offenses";   
 

57) ensure, in accordance with the legislation of the Republic of Kazakhstan, protection against unlawful acts in relation to the activities of state revenue bodies, officials of state revenue bodies and members of their families;  

58) keep records of taxpayers, objects of taxation and (or) objects associated with taxation, record of calculated, assessed and paid taxes and other mandatory payments to the budget, calculated, withheld and listed mandatory pension contributions, mandatory professional pension contributions, calculated and paid social deductions;  

59) to clarify and comment on the origin, execution and termination of a tax liability, on transfer pricing, as well as on the introduction, conduct and termination of rehabilitation and bankruptcy procedures;  

60) provide the taxpayer (tax agent) with information on current taxes and other mandatory payments to the budget, on changes in the tax legislation of the Republic of Kazakhstan, explain the procedure for filling out tax forms;  

61) publish in the mass media lists of taxpayers (tax agents), declarants and persons carrying out activities in the field of customs, having tax debts, arrears in customs payments and taxes, penalties, as well as inactive legal entities and taxpayers recognized as false enterprises on the basis of entered into legal force of the verdict or court order, in the manner and in the cases established by the legislation of the Republic of Kazakhstan;  

62) control over observance of the procedure for accounting, storage, evaluation, further use and sale of property, which is the property of the state, completeness and timeliness of its transfer to the appropriate authorized state body in accordance with the legislation of the Republic of Kazakhstan, as well as the completeness and timeliness of money receipts into the budget;  

63) ensure the safety of goods converted into state property;  

64) exercise control over the activities of the authorized state bodies and local executive bodies on the correctness of calculation, completeness of collection and timeliness of transfer of taxes and other obligatory payments to the budget;  

65) to exercise customs control in respect of goods and vehicles transported across the customs border of the Eurasian Economic Union;  

66) to carry out gratuitously informing and advising in the sphere of customs affairs;  

67) to provide free of charge to the taxpayer (tax agent) approved in the procedure established by the legislation of the Republic of Kazakhstan standards for the provision of public services, forms of established forms of tax applications and (or) software required to submit tax reports and statements electronically;  

68) to render assistance to the declarants and persons carrying out activities in the sphere of customs affairs in the exercise of their rights;  

69) exercise control over the activities of declarants and persons carrying out activities in the sphere of customs affairs, observance of conditions and fulfillment of duties established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, as well as other legislative acts of the Republic of Kazakhstan;  

70) ensure, within its competence, the protection of the customs border of the Eurasian Economic Union;  

71) to perform the duties established by the criminal procedural legislation of the Republic of Kazakhstan, as well as the Law of the Republic of Kazakhstan dated 15 Septem. p I , 1994 "On operative-search activity";  

72) take measures for the prevention, detection, suppression, disclosure and investigation of economic, financial crimes and offenses within the competence of the Department;  

73) accept, register and consider applications and reports on committed or prepared crimes, take timely measures to prevent and disclose them, as well as detain persons who committed them, and prevent socially dangerous consequences;  

74) take measures within the competence to ensure compensation for property damage caused by crimes and offenses;  

75) to take measures provided for in legislative acts on state protection of persons participating in criminal proceedings;  

76) to perform other duties stipulated by the legislation of the Republic of Kazakhstan.  

 

 

3. Organization of the activities of the Department

 

  1. The Department is managed by the Head, who is personally responsible for the performance of tasks assigned to the Department and the exercise of his functions.
  2. The Head of the Department is appointed and dismissed in accordance with the legislation of the Republic of Kazakhstan.
  3. The Head of the Department has deputies who are appointed to positions and dismissed in accordance with the legislation of the Republic of Kazakhstan.
  4. The head of the Department exercises the following powers:

1) determines the duties and powers of their deputies, managers, employees and employees of the structural divisions of the Department, heads of territorial bodies of the Department;

2) approves the staffing of the Department within the limit of the staff size of the Department;

3) in accordance with the legislation of the Republic of Kazakhstan appoints to posts and dismisses:

employees and employees of the Department;

heads of state revenue administrations by districts, cities, districts in cities and on the territory of special economic zones and their deputies;

heads of customs posts and their deputies;

heads of departments - customs posts "customs clearance center";

4) takes disciplinary measures in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

5) approves provisions on structural divisions of the Department;

6) in accordance with the procedure established by the legislation of the Republic of Kazakhstan, resolves issues of sending, providing leave, providing material assistance, training (retraining), raising qualifications, encouraging, paying bonuses and bonuses to deputy heads of the Department, employees and employees of the Department, heads and deputy heads of territorial departments of the Department;

7) is personally responsible for countering corruption;

8) bears personal responsibility for the reliability of information provided to the Committee;

9) within the limits of his competence, signs acts of the Department;

10) represents the Department in all state bodies and other organizations;

eleven) exercises other powers provided for by the legislation of the Republic of Kazakhstan.

Execution of the powers of the Head of the Department during his absence is carried out by the person who replaces him in accordance with the legislation of the Republic of Kazakhstan.

 

 

4. Property of the Department

 

  1. The department has on the right of operational control the separate property in the cases provided by the legislation of the Republic of Kazakhstan.

Property of the Department is formed at the expense of the property transferred to it by the owner, as well as property (including money income) acquired as a result of its own activities and other sources not prohibited by the legislation of the Republic of Kazakhstan.

  1. The property assigned to the Department refers to the republican property.
  2. The Department does not have the right to independently alienate or otherwise dispose of the property and property secured by it, acquired at the expense of funds issued to it under the financing plan, unless otherwise stipulated by the legislation of the Republic of Kazakhstan.

 

5. Reorganization and liquidation of the Department

  1. Reorganization and abolishment of the Department is carried out in accordance with the legislation of the Republic of Kazakhstan.

 

 

 

“Taldykorgan City Justice Department of the Department of Justice of Almaty region” state institution

040000, Taldykorgan city, Tauelsizdik street, home number 67б

Tel. number: 8 (7282) 24-57-89, fax: 24-48-66,

TRN 092200217084

To I. Iskakov, the head of RSI

 "Departament of State Revenues in Almaty region"

The Ministry of Justice of the city of Taldykorgan informs you in accordance with your letter of 26.06.2017:

"State Revenue Department for Almaty region of the Committee of State Revenues of the Ministry of Finance of the Republic of Kazakhstan " will be included in the National Register of identification numbers of enterprises of the Republic of Kazakhstan in the form of notification of the Regulations of the Republican state institution.

 

Acting chief executive officer                                              B. Tulakbaev

 

Performer: D.Dautov

Tel. number: 245789

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Annex 36

to the No. 522 order of the Chairman of the Committee  State Revenues Ministry of Finance Republic of   Kazakhstan from "07" September 2016

 

Change and addition to the Regulations on the Department of State Revenues for Almaty region Committee of State Revenues of the Ministry of Finance

 

Subparagraph 20 shall be reworded as follows:

"20. The head of the Department exercises the following powers:

1)  determines the duties and powers of their deputies, managers, employees and employees of the structural divisions of the Department, heads of territorial bodies of the Department;

2)   approves the staffing of the Department within the limit of the staff size of the Department;

3) in accordance with the legislation of the Republic of Kazakhstan, appoints and dismisses: employees and employees of the Department; heads of state revenue administrations by districts, cities, districts in cities and on the territory of special economic zones, with the exception of the head of the State Revenue Department in the city of Taldykorgan; heads of customs, customs posts and their deputies ; heads of departments - customs posts "customs clearance center"; deputy governors of state revenues by districts, cities,  areas in cities and on the territory of special economic zones;

4)  takes disciplinary measures in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

5)      approves provisions on structural divisions of the Department;

6)        in accordance with the procedure established by the legislation of the Republic of Kazakhstan, resolves issues of sending, providing leave, providing material assistance, training (retraining), raising qualifications, encouraging, paying bonuses and bonuses to deputy heads of the Department, employees and employees of the Department, heads and deputy heads of territorial departments of the Department;

7)        is personally responsible for countering corruption;

8)        bears personal responsibility for the reliability of information provided to the Committee;

9) within the limits of his competence, signs acts of Departament;

10)       represents the Department in all state bodies and other organizations;

11)             carries out               other               authority,               stipulated by the legislation of the Republic of Kazakhstan.

Execution of the powers of the Head of the Department during his absence is carried out by the person who replaces him in accordance with the legislation of the Republic of Kazakhstan. "

                            K.Isakov