IS CONFIRMED IS CONFIRMED confirmed case

							"IS CONFIRMED"
By the order of the Chairman
of tax committee
of the Ministry of Finance of Republic Kazakhstan, 2008, 29th of May, №385

POSITION
About official body
Tax department on the North Kazakhstan area of Tax committee of the Ministry of Finance
Republic of Kazakhstan

1. General Provisions
1. North Kazakhstan 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, fulfill 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 has the territorial divisions which are legal bodies in the form of official
establishment are created and abolished, by the Government of Republic of Kazakhstan which is
concerns fiscal administration on areas of: Ajyrtau, Akzhar, Akkajyn, Esil, Zhambyl, Magzhan
Zhumabaev, Kyzylzhar, Mamljutka, Gabit Musrepov, Tajynsha, Timirjazev, Ualihanov, Shal
Akyn.

In the effort to organize the work effectively, the Department manages the activity of inter-
regional Administrations on areas of: Ajyrtau, Akzhar, Akkajyn, Esil, Zhambyl, Magzhan
Zhumabaev, Kyzylzhar, Mamljutska, Gabit Musrepov, Tajynsha, Timirjazev, Ualihanov, Shal
Akyn 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. Subject and the purpose of activity of Department are the government and the control in
sphere of maintenance of completeness of receipt of taxes and other obligatory payments in the
budget.
The Department enters into civil law relations in its own name.

Questions concern the competence of Tax committee of Ministry of Finance of the Republik of
Kazakhstan:
1) acceptances, modification and additions of constituent documents of Department;
2) voluntary reorganization and Department liquidation;
3) definitions of the competence, organizational structure, an order of formation and the
termination of powers of controls of Department.
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: 150000, 56 K.Sutyushev Street, Petropavlovsk, North
Kazakhstan region
9. The Department’s full name is a state institution “North Kazakhstan 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. Changes and additions are brought
in Department position under the decision of Tax committee of Ministry of Finance of the
Republic of Kazakhstan
11. The Department’s activity is financed from the Republican budget funds.
12. The Department has no right to enter into contractual relations with the subjects of business
as to fulfill 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 at realization of the functions assigned to it has 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
fulfillment 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. In case of liquidation an order of use of property of Department the proprietor of
property of Department or the body, made defines the decision on liquidation.
17.The right of the order property in cases and the limits established by the legislation of
Republic Kazakhstan can be given to department.
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. and doesn’t concern local executive powers.
19. The department leads of Tax Administrations. The department has no branches and
representations.
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 fulfillment of tasks assigned to the Department and
performance of his(her) personal duties.
22. For these purposes, the Head of the Department:
determines the duties and terms of reference of his(her) deputies and heads of the Department’s
structural subdivisions;
appoints to posts and dismiss heads of the inter-regional tax Administrations on areas, cities and
areas in cities, interdistrict fiscal administrations;
imposes the disciplinary punishments upon the workers and deputy heads of the Department,
upon the heads and their deputes of the inter-regional tax Administrations on areas, cities and
areas in cities, interdistrict fiscal administrations;
approves the subdivisions` statutes of the inter-regional tax Administrations on areas, cities and
areas in cities, interdistrict fiscal administrations;
makes 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
signs the Department orders;
is responsible for authenticity of accounting are given to Tax Committee of the Ministry of the
Finance of the Republic of Kazakhstan.;
represents the Department in state bodies and other organizations in accordance with the
legislation of the Republic of Kazakhstan.
carries 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.
5.The termination of activity of Department
24. The termination of activity of Department is carried out by reorganization and liquidation.
Department reorganization can be made in the form of merge, joining, division, allocation,
transformation and in other forms provided by the legislation
The department can be liquidated under the decision of the proprietor of its property or the body
authorized by the proprietor, and also under the decision of body of the legal person authorized
on those by constituent documents.