of April 25, 1996
About procedure for conducting documentary check of correctness of calculation, completeness and timeliness of transfer of taxes and other obligatory payments in the budget legal entities
Documentary check shall be made for the purpose of establishment of reliability of reporting data, providing and correctness of calculation, completeness and timeliness of receipt of taxes and other obligatory payments in the budget, identifications and any elimination of the mistakes distorting financial results of economic activity of legal entities.
According to the Presidential decree of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Decree) bodies of Tax Service perform checks on the same type of tax not more often than once and half-year, and complex checks - are not more often than once a year.
Extraordinary checks are made with the written permission of the Main tax authorities concerning the specific taxpayer. In case of detection of essential elements of offense are performed by divisions of tax police on the bases, according to the procedure and the terms provided by the criminal procedure legislation. The tax authorities exercising control of the legal entities having branches and representations shall make documentary verification of financial and tax statements not only according to the reporting of the specified legal entities, but also according to financial and tax statements of branches and representations subordinated to them.
For implementation of check of the branches and representations which are in other regions of the republic, the tax authorities in the location of the taxpayer send task about conducting check of tax authorities in the location of branch or representation with the subsequent provision of materials of checks by it.
Within year check is made according to financial and tax statements for the finished accounting period (month, quarter, year).
When conducting documentary check it is necessary to be guided by the Decree "About Procedure for Calculation and Tax Payment and Other Obligatory Payments in the Budget", instructions, and also others legislative and regulations.
Documentary check should be performed according to the schedule (plan) which affirms the head of tax authority, except cases when checks are made on the instructions of the government, superior organization, law enforcement agencies or in case of receipt of information on violations of the tax legislation or the signs of tax offense taking place.
In case of creation of schedules (plan) it is necessary to pay attention to the companies having the income in the considerable sizes (according to statistical reporting) which is systematically making mistakes in calculation of payments, violations under the authority of accounting or tax accounting. It is also necessary to include in the schedule of checks the separate unprofitable companies for the purpose of clarification of the reasons of losses.
The list of the questions which are subject documentary to check on each organization taking into account its features affirms heads of the relevant tax authorities or their deputies.
In case of creation of the list of the questions which are subject to check it is necessary to provide questions not only correctness of calculation and timeliness of payment transfer on types of tax in the budget, but justification of provision of tax benefits.
The tax authority directing workers to check writes out the instruction on the form of the established form in which are specified legislative or the regulation based on which check, object, questions of check, surname, name, middle name of the checking persons with indication of position and the term of conducting check (appendix N 3) is made. Instructions are registered in register of issue of instructions to the staff of tax authorities, police (appendix N 4).
The registration room in magazine is number of the instruction and is put down on it. At the same time the term of conducting check, as a rule, shall not exceed 30 calendar days.
In the presence of the reasonable reasons terms of conducting checks can be prolonged. For this purpose checking shall write the report addressed to the chief of the tax authority which directed to check with indication of the objective reasons for prolongation of review period. The mark about prolongation is carried out on the same instruction. Checking shall inform the head of the organization of it.
According to the subitem 10 of Item 1 of article 171 of the Decree in case of detection of strong indications of offense by tax police immediate documentary fixing of the fact of offense irrespective of terms of conducting the previous checks with the subsequent report to management is carried out.
Documentary check provides verification of source accounting documents and entries in accounting registers the continuous or sample method.
In case of continuous method all documents and entries in bookkeeping registers are checked. The cash, banking activities, documents confirming sales amounts concerning correctness of calculation of the value added tax, excises and other taxes, as a rule, are exposed to continuous check.
In case of selective method part of source accounting documents in every month of the checked period or for several months is checked. If selective check establishes severe violations of the tax legislation or abuse, about check is carried out by continuous method with obligatory withdrawal of the necessary documents testimonial of carrying out transaction on sales of goods (works, services) without recognition.
According to Item 5 of article 172 of the Decree in case of detection of forgeries, counterfeits the documents testimonial of the fact of violation of the tax legislation are withdrawn with delivery to the payer of the act with the inventory of withdrawn. Withdrawal of documents is made in the presence of officials of the company, organization, organization and citizens at whom withdrawal of documents is made. The act (protocol) on withdrawal of documents in duplicate, one of which is handed under list to the official at whom withdrawal is made. At the same time they have the right to make the statement concerning these actions, the withdrawals which are subject to entering in the act (protocol) in the established form (appendix N 5).
To exit to check the employee of tax authority shall:
- get acquainted with materials of the previous check, nature of the mistakes and violations taking place, offers on the inspection statement and their execution;
- find out whether the payer of the offer (instruction) of tax authority for remedial action executed, revealed by the previous check;
- based on personal account of the taxpayer who is available in tax authority to choose data on receipt in the budget of the amounts of taxes and other payments for their comparison to accounting data of business entities about the amounts of tax payments transferred into the budget;
- send inquiries to customs authorities for receipt of data on passing of loads through customs.
Coming for check, employees of tax authority shall have in case of themselves the official ID and the instruction. After the end of check the instruction is attached to the act.
Checking shall be provided to the head and the chief accountant of the organization. During check checking shall behave correctly, respecting the rules of office etiquette, to impose on the taxpayer requirements based only on provisions of the existing tax legislation or other regulations.
Results of documentary check shall be drawn up in the following procedure:
- in the absence of violations checking constitutes the reference in duplicate with indication of the name of the company, its subordination, registration taxpayer number, is settlement also other accounts, date of check, the period for which it was carried out, this about the accounting entries and documents subjected to check in which it is noted that is not established by check of violation. In the reference accomplishment of offers on earlier performed is specified and also whether corrective records in accounting records are made. The reference is signed checking, the head and the chief accountant of the organization;
- in case of establishment of violations of the tax legislation and procedure for conducting financial accounting results of check are drawn up by the act in which, except the data stated above, it is necessary to provide the description of the allowed violations.
The statement of documentary check is drawn up in duplicate with all appendices, and in some cases - the act (protocol) of withdrawal of documents. The first copy is handed to the head of the checked organization, the second remains at checking. The approximate form of the act of correctness of calculation, completeness of timeliness of tax payment and other obligatory payments in the budget is given in the appendix N 6. At the same time checking shall observe the following mandatory requirements:
- consistently, objectively, accurately and in detail to describe the elicited violation facts with reference to corresponding legislative and regulations;
- the text of the inspection statement shall not be encumbered with different tables, help data, the minor facts, transfer of the repeating homogeneous violations which shall find reflection in appendices to the act;
- in the act it is necessary to specify only the specific, reasonable and documentary confirmed data on the revealed violations (date and document number, the name legislative or the regulation, Article, Item, violation content, surname and initials of the official, the amount before charges on each type of tax and payments in the budget).
Inclusion in different act of the conclusions, offers and data which are not supported by the relevant documents is not allowed.
Explanations of the officials of the checked organization guilty of the revealed violations are applied to the act. In case of disagreement with the facts stated in the act, the taxpayer (the corresponding official or the citizen) shall sign the act with mark of the available disagreements and during five banking days to provide the documents confirming motives of his objections to the tax authority performing.
The head of department (managements) shall consider correctness of the facts stated in the submitted documents and prepare the written conclusion.
In case of refusal of the taxpayer of the signature checking at the end of the act entry is made: "The taxpayer refused the signature without explanations and reasons for motives of refusal".
The act of documentary check no later than the next day upon termination of check is registered in the special magazine of registration of acts (notifications) which shall be numbered, strung together and under seal tax authority (appendix N 2). The registration room in magazine is number of the act and is put down on it. Along with registration of the act the notification to the taxpayer is written out and at the same time the act of documentary check and the written-out notification shall have the same number.
The notification is written out in duplicate in the established form, signed by the chief of tax authority or the authorized officer with indication of surnames and initials, and also shall be certified by official stamp and is directed or handed to the taxpayer.
Collection of in addition added amounts of taxes and payments of the budget for results of the carried-out documentary inspection is made after five banking days from the date of receipt of tax authority by the taxpayer of the notification on the added tax amount with indication of terms of transfer of taxes and payments (appendix N 1).
After registration of the act in the magazine materials of check are transferred to the head of department, and in necessary cases - to the chief tax to inspection or his deputy which by results of consideration shall make on them relevant decisions.
In case of establishment checking the facts of violations of the tax legislation financial sanctions according to the Decree are applied to the organizations, and the officials guilty of these violations are brought to the administrative responsibility according to the Code of the Kazakh SSR "About administrative offenses". At the same time the protocol in the established form of administrative violation of the tax legislation is constituted and the decree on administrative violation with indication of the size of administrative penalty is issued. Without fail shall be informed of the above-stated documents, brought to the administrative responsibility, and the penalty amount of the budget is collected only after that (appendix N 8, 9).
On administrative offenses on which decisions are made by other bodies the protocol with the corresponding materials goes it for introduction of the resolution.
All materials of checks (the act of documentary check, the notification, etc.) are transferred to records department for carrying out record in personal account of the organization about the sizes of the additionally accrued amount with the subsequent return to the department making check.
If in case of documentary check the essential elements of offense and other offenses connected with failure to pay taxes, shelters of the taxation objects or when the amount of the additionally accrued taxes and other obligatory payments of the budget without penalties and penalty fee exceeds 1000-fold monthly settlement indicator, then check materials are transferred by checking to divisions of tax police for adoption of the proceeding decision are established.
At the same time the following documents shall be transferred to tax police:
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