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					                                                                                                   Approved

                                                                    by the Chairmen of the Tax Department

                                                                                  of the Ministry of Finance

                                                                               of the Republic of Kazakhstan

                                                                                          2008, 29th of May

                                                                                                       № 385

                                                   Statute

         on Kostanay Region Tax Department of the Tax Committee of the Ministry of Finance

                                       of the Republic of Kazakhstan

                                          1.   General Provisions

1. The Kostanay Region Tax Department (hereinafter referred to as “the Department”) is a regional
branch of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan which shall,
within its competence, fulfil realization, control and supervisory functions of ensuring that taxes and
other mandatory payments to the budget are received in full, that mandatory pension contributions and
social payments to the State Social Insurance Fund are transferred in full and in a timely manner and
also function of ensuring that tax payments in the sphere of production and turnover of certain kinds of
excisable goods and petroleum products.

2. The Department shall carry out its activity in accordance with the Constitution and laws of the
Republic of Kazakhstan, Acts of the President and the Government of the Republic of Kazakhstan and
other normative legal acts, as well as this Statute.

3. The Department is a legal entity in the organizational and legal form of a state institution. It shall have
seals and stamps with its name in the State and Russian languages, forms of the established sample, and
also according to the legislation, budgetary accounts with the Treasury bodies of the Ministry of Finance
of the Republic of Kazakhstan.

4. The Department shall have territorial tax service authorities which are legal entities and include:
inter-regional Administrations: Altynsarin, Amangeldy, Auliekol, Denisov, Zhangeldy, Zhitikara, Kamysty,
Karabalyk, Karasu, Kostanay, Mendykara, Naurzum, Sarykol, Taranov, Usunkol and Fedorov, and also
town tax Administrations in Arkalyk, Rudny, Lisakovsk and Kostanay. The Department has a rule in case
of need to establish services.

In the effort to organize the work effectively, the Department manages the activity of inter-regional
Administrations: Altynsarin, Amangeldy, Auliekol, Denisov, Zhangeldy, Zhitikara, Kamysty, Karabalyk,
Karasu, Kostanay, Mendykara, Naurzum, Sarykol, Taranov, Usunkol and Fedorov, and also town tax
Administrations in Arkalyk, Rudny, Lisakovsk and Kostanay to ensure that taxes and other mandatory
payments to the budget are received in full, that mandatory pension contributions and social payments
to the State Social Insurance Fund are transferred in full and in a timely manner and also function of
ensuring that tax payments in the sphere of production and turnover of certain kinds of under excise
products and petroleum products.
5. The Department shall enter into civil law relations in its own name.

6. The form of the act issued by the Department is the order of the Head of Department or person
acting as the Head of Department.

7. The Department’s staff number limit is approved by the Chairmen of the Tax Committee of the
Ministry of Finance of the Republic of Kazakhstan within the limits of staff number approved by the
Minister of Finance of the Republic of Kazakhstan.

8. The Department’s legal address: 110003, 13 Temirbayev Street, Kostanay.

9. The Department’s full name is a state institution “Kostanay Region Tax Department of the Tax
Committee of the Ministry of Finance of the Republic of Kazakhstan”.

10. This Statute is a constituent document of the Department.

11. The Department’s activity is financed from the Republican budget funds.

12. The Department shall have no right to enter into contractual relations with the subjects of business
as to fulfil the duties being the Department functions.


                               2. Functions and Rights of the Department

13. The Department, in the procedure established by the legislation, shall:

make control of implementation of the government policy in conducting the State register of taxpayers
of the Republic of Kazakhstan;

make control of implementation of the government policy in receiving taxes and other mandatory
payments to the budget in full and that mandatory pension contributions and social payments to the
State Social Insurance Fund are transferred in full and in a timely manner;

make control and analysis, within its competence, of receipt of non-tax payments established by the
normative legal acts (except for the receipts of state enterprises’ shares in the profit, dividends on
block of shares being of the state ownership, receipts from a rent payment for usage of "Baikonur"
complex, receipts from rent and sale of the republican state property, privatization of objects of the
state ownership, and operations with the capital);

render the tax services for taxpayers, in accordance with Standards and Set of rules, are realized by
corresponding bodies of the Centre of receiving and information processing;

carry out control under observance by the regional tax bodies in accordance with Standards and Set of
rules of rendering the tax services realized by corresponding bodies of the Centre of receiving and
information processing;

record of taxpayers, objects of taxation and objects related to taxation;

review of legal entities and individuals’ appeal of a tax audit report notice with regard to amount of
taxes, penalties and fines assessed;

take a part in the budget prognostication;
carry out a control under the activity of state bodies of the Republic of Kazakhstan, authorized to ensure
calculation and (or) collection of mandatory payments to the state budget, within its competence;

to analyze and generalize a practice of application of the legislation in taxation, as well as to make offers
on perfection of the legislation in this area;

obtain information from a taxpayer in the form of electronic documents in the accordance with the Law
of the Republic of Kazakhstan;

realize payments and repayments of tax and nontax entries, within its competence, established by
legislation;

make a state control over the application of transfer prices in international operations;

make a cooperation and collaboration, within its competence, with the international organizations in
issues of receipt of taxes and other mandatory payments to the budget, and also in the field of
production and turnover of excisable goods;

make a decision on prolongation of terms of submission of tax declaration in the procedure established
by the Legislation of the Republic of Kazakhstan;

make a cooperation with the state bodies in Tax Legislation control;

make a cooperation with the state bodies in control over production and turnover of ethyl alcoholic,
alcoholic and tobacco products and certain kinds of petroleum products;

organize of tax control;

carry out a control over storage, purchase and recording of the excise stamps for the marking of
excisable goods in accordance with the legislation in force, as well as manufacturing, storage, purchase
and recording of accounting and control stamps;

carry out a control over storage, purchase and recording of the accompanying way-bills of certain kinds
of petroleum products;

carry out a control under the subjects of the sphere of petroleum products, according to the Legislation
of the Republic of Kazakhstan, and under transferring excises in full and in a timely manner;

control the licensing of production and turnover of ethyl alcohol and alcohol products, production of
tobacco products and certain kinds of petroleum products, within its competence;

administrate international agreements and exchange the information between competent authorities
of foreign countries to the subject of taxation;

administrate the activity of nonresidents, with whom international contracts haven’t been signed;

carry out a agreement monitoring of nonresidents, who realize external economic activity;

carry out a monitoring of the taxpayers, incoming to the regional monitoring;

levy of tax debts in forced way;

examine the taxpayers` complaints on the theme of tax audit reports (tax sums, fines, penalties and also
activity (inactivity) of official workers, in the procedure established by the Code of Republic of
Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (the Tax Code) and the Code of
Republic of Kazakhstan "On administrative violations”;

review of legal entities and individuals’ appeal of a tax audit report notice with regard to amount of
taxes, penalties and fines assessed, as well as with regard to actions (inactions) of officials of tax service
authorities in the procedure established by the Code of the Republic of Kazakhstan "On Taxes and Other
Mandatory Payments to the Budget " (the Tax Code);

provide clarifications and commentaries of how tax obligations are incurred, fulfilled and terminated;

carry out a departmental control;

carry out a subject control of tax Administrations;

carry out another functions in accordance of the Legislation of the Republic of Kazakhstan.



13. The Department shall have the right:

to provide clarifications and commentaries of how tax obligations are incurred, fulfilled and terminated;

to carry out a tax control according to the Legislation of the Republic of Kazakhstan "On Taxes and
Other Mandatory Payments to the Budget" (the Tax Code);

to request and receive, following the procedure established by the legislation, the information and
documents necessary for realization of primary goals and functions of the Department;

to conduct inspections of the taxpayers’ monetary documents, accounting books, reports, estimates,
cash on hand, securities, statements, declarations, and other documents related to the fulfilment of tax
obligations, in compliance with the requirements established by the legislative acts of the Republic of
Kazakhstan;

to request that a taxpayers furnish documents regarding the calculation and payment (withholding and
transfer) of taxes and other mandatory payments to the budget following the forms established by the
authorized government agency, explanations regarding the completion of these forms, as well as
documents confirming that taxes and other mandatory payments to the budget and mandatory pension
contributions to pension accumulating funds, have been calculated correctly and paid promptly
(withheld and transferred) and also consolidated financial accountings of nonresidential taxpayer,
including financial accountings of subsidiary, located outside the Republic of Kazakhstan;

in the course of performing of tax audit, following the procedure determined by the legislative acts of
the Republic of Kazakhstan, to confiscate from a taxpayer documents containing evidence that tax
violations have been committed;

to inspect any object of taxation and object related to taxation that is used for the purpose of earning
income, regardless of their location, and to conduct an inventory of a taxpayer’s property (except for
residential premises);

to determine a taxpayers’ tax obligation indirectly in those cases provided for in the Code of the
Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (the Tax Code);
to obtain information from a taxpayer in the form of electronic documents based on a list approved by
the Government of the Republic of Kazakhstan and in the accordance with the procedure established by
the legislation;

to control over storage, purchase and recording of the excise stamps for the marking of excisable goods
in accordance with the legislation in force, as well as manufacturing, storage, purchase and recording of
accounting and control stamps;

to carry out control over the legal entities and individuals producing, carrying out storage and
realization, and import of excisable goods;

to obtain in accordance with procedures established by legislation of the Republic of Kazakhstan from
banks or institutions performing certain types of banking operations information about the existence of
bank accounts and the numbers of these accounts, and the balances and movement of funds on these
accounts in compliance with the requirements established by legislative acts of the Republic of
Kazakhstan regarding the disclosure of information that constitutes a commercial secret, bank secret, or
other secret protected by law from:

in matters concerning the taxation of a taxpayer being audited who is an individual entrepreneur or a
legal entity;

from inactive legal entity in the procedure established by the authorized body in agreements with
authorized body in the sphere of financial organizations control;

from person, registered as a candidate to the President of Kazakhstan, to the Parliament of the Republic
of Kazakhstan and Maslikhat Members, and also to the local government bodies, his (her) wife
(husband);

to carry out a tax control of the specialists of other state institutions;

to file suits in court, as well as to file petitions with the courts for the recognition of a person having
arrears of taxes and other mandatory payments to the budget as a bankrupt, for compulsory issue of the
declared shares of a taxpayer being a joint-stock company with state participation in the authorized
capital in accordance with the legislation of the Republic of Kazakhstan, the liquidation of a legal entity
on grounds provided for under sub items 1), 2) and 4) of item 2 of Article 49 of the Civil Code of the
Republic of Kazakhstan;

 within its competence, to audit authorized and local bodies with regard to the issues of correctness of
calculation, completeness of collection and timeliness of transfer of other obligatory payments to the
budget;

to give instructions obligatory for execution, to the Department’s territorial bodies within its
competence;

to take decision on prolongation of terms of submission of tax declaration in the procedure established
by the Legislation of the Republic of Kazakhstan;

to impose a penalty according to the Legislation of the Republic of Kazakhstan;

to organize measure of tax culture increasing and of informing on the theme of tax legislation;

to carry out measures for improvement of the staff professional skills.
The Department has other rules according to the Legislation of the Republic of Kazakhstan.



                                      3. The Department’s Property

15. The Department shall have a separate property with the right of operative management.

The Department’s property shall be formed of the property transferred to it by the state, and shall
consist of a fixed assets and working capital, as well as other property the cost of which is reflected in
the Department’s balance. The property assigned to the Department shall be attributed to the
Republican property.

16. The Department has no right to alienate independently or otherwise dispose of the property
assigned to it.

17. The Department may be entitled to dispose of the property in cases and to the extent established by
the legislation.

                               4. Organization of the Department’s Activity

18. The Department submits to of the Tax Committee of the Ministry of Finance of the Republic of
Kazakhstan.

19. The Department leads the inter-regional tax Administrations: Altynsarin, Amangeldy, Auliekol,
Denisov, Zhangeldy, Zhitikara, Kamysty, Karabalyk, Karasu, Kostanay, Mendykara, Naurzum, Sarykol,
Taranov, Usunkol and Fedorov, and also town tax Administrations in Arkalyk, Rudny, Lisakovsk and
Kostanay.

20. The Department shall be managed by a Head of the Department appointed to a post and dismissed
by the Minister of Finance of the Republic of Kazakhstan on presentation of the Chairmen of Tax
Committee of the Republic of Kazakhstan.

The Head of the Department shall have three deputy heads, appointed to a post and dismissed by the
Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan.

21. The Head of the Department shall organize and supervise over the Department’s activities, and shall
be personally responsible for fulfilment of tasks assigned to the Department and performance of
his(her) personal duties.

22. For these purposes, the Head of the Department shall:

determine the duties and terms of reference of his(her) deputies and heads of the Department’s
structural subdivisions;

appoint to posts and dismiss heads of the inter-regional tax Administrations: Altynsarin, Amangeldy,
Auliekol, Denisov, Zhangeldy, Zhitikara, Kamysty, Karabalyk, Karasu, Kostanay, Mendykara, Naurzum,
Sarykol, Taranov, Usunkol and Fedorov, town tax Administrations in Arkalyk, Rudny, Lisakovsk and
Kostanay and also the workers of the Department;

impose the disciplinary punishments upon the workers and deputy heads of the Department, upon the
heads and their deputes of the inter-regional tax Administrations: Altynsarin, Amangeldy, Auliekol,
Denisov, Zhangeldy, Zhitikara, Kamysty, Karabalyk, Karasu, Kostanay, Mendykara, Naurzum, Sarykol,
Taranov, Usunkol and Fedorov, town tax Administrations in Arkalyk, Rudny, Lisakovsk and Kostanay
according to the legislation;

approve the subdivisions` statutes of the inter-regional tax Administrations: Altynsarin, Amangeldy,
Auliekol, Denisov, Zhangeldy, Zhitikara, Kamysty, Karabalyk, Karasu, Kostanay, Mendykara, Naurzum,
Sarykol, Taranov, Usunkol and Fedorov, and also town tax Administrations in Arkalyk, Rudny, Lisakovsk
and Kostanay;

make a decision about sending on a mission, leaving, helping financially, training (retraining),
encouragement and awarding of the workers and deputy heads of the Department, the heads and their
deputes of the inter-regional tax Administrations: Altynsarin, Amangeldy, Auliekol, Denisov, Zhangeldy,
Zhitikara, Kamysty, Karabalyk, Karasu, Kostanay, Mendykara, Naurzum, Sarykol, Taranov, Usunkol and
Fedorov, town tax Administrations in Arkalyk, Rudny, Lisakovsk and Kostanay according to the
legislation;

sign the Department orders;

be responsible for authenticity of accounting are given to Tax Committee of the Ministry of the Finance
of the Republic of Kazakhstan.;

represent the Department in state bodies and other organizations in accordance with the legislation of
the Republic of Kazakhstan.

carry out other authorities according to the legislation of the Republic of Kazakhstan;

23. During the absence of the Head of the Department, his (her) duties are fulfilled by one of the
deputes, determined by the Chairmen of Tax Committee of the Republic of Kazakhstan.

				
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