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TEMPORARY METHODICAL INSTRUCTIONS ABOUT THE PROCEDURE FOR CONSIDERATION OF LETTERS, STATEMENTS AND CLAIMS OF LEGAL ENTITIES AND PHYSICAL PERSONS FOR THE TAX MATTERS

Approved by the Main tax authorities of the Ministry of Finance of the Republic of Kazakhstan of April 30, 1996

1. GENERAL PROVISIONS

In methodical instructions questions of the organization of work in bodies of Tax Service for accounting and consideration of letters, offers, statements and claims of taxpayers for taxes and other obligatory payments in the budget are stated.

These methodical instructions are developed based on the Constitution of the Republic of Kazakhstan, the Presidential decree of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" of 24.04.95 N2235 and amendments to it, the Presidential decree of the Republic of Kazakhstan of 19.06.95. "About procedure for consideration of addresses of citizens" and instructions on clerical work in the Ministry of Finance of the Republic of Kazakhstan approved by the Minister of Finance of the Republic of Kazakhstan 18.08.95.

1. Heads and other officials of bodies of Tax Service shall carry out personal acceptance of heads of the legal entities or citizens filing petitions and claims concerning calculation, tax payment and other obligatory payments in the budget at least once a month.

Acceptance of the taxpayers addressing personally for clarification of the single questions connected with calculation of taxes and other obligatory payments in the budget shall be organized so that to provide: exhaustive explanation of all questions which taxpayers, immediate, promptly elimination of the mistakes and violations allowed in case of calculation of the taxes and other obligatory payments in the budget, including provision established by the current legislation of privileges ask. If mistakes and violations are obvious, and the right to privileges is supported by the shown documents the head of Tax Service shall take immediate measures on correction of the made mistakes, without requirement of submission by taxpayers of written applications and claims.

Acceptance shall be carried out in the days and hours established and brought to the attention of taxpayers on place of employment.

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