Approved by the Order of the Minister of state revenues of the Republic of Kazakhstan of August 2, 1999 No. 896

The instruction about procedure for presentation and consideration of claims and claims by bodies of Tax Service

1. General provisions

1. This Instruction determines procedure for presentation and consideration of claims and claims by bodies of Tax Service.

2. Bodies of Tax Service make complaint and claims to legal entities and physical persons for the following bases:

1) about debt collection on taxes, charges and other obligatory payments, and also penalties before the budget in the cases provided by the tax legislation;

2) about recognition by bankrupts of business entities;

3) about collection of income gained from implementation of illegal activities, or activities without license (if these activities are subject to licensing) in the cases provided by the current legislation;

4) about recognition invalid transactions, on the bases established by the legislation;

5) and in other cases, taking into account competence of bodies of Tax Service.

2. Procedure and terms of presentation of claims by bodies of Tax Service

3. Claim is made in writing. In the claim are specified:

date and number of the claim;

the name of the legal entity (structural unit), surname, name, middle name of physical person to which claim and their details is made;

the circumstances which are the basis for presentation of the claim, the reference to the corresponding regulatory legal acts;

requirements of body of Tax Service;

amount of the claim and calculation;

payment and post details of body of Tax Service;

the list of the documents attached to the claim;

the name of the territorial authority of Tax Service which made complaint;

4. The claim is signed by the first head (deputy) of body of Tax Service.

5. The claim goes the registered or registered letter, or is handed on receipt, with signature witnessing of person who received the claim.

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