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ORDER OF THE CHAIRMAN OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 24, 2007 No. 47

About approval of the Instruction sheet for the taxpayer to the instruction on conducting tax audit

For the purpose of identification, elimination and suppression of wrongful acts (failure to act) of employees of tax authorities, protection of legitimate rights of taxpayers when conducting tax audits, I ORDER:

1. Approve the enclosed Instruction sheet for the taxpayer to the instruction on conducting tax audit.

2. The instruction sheet is handed to the taxpayer together with the instruction on conducting tax audit.

3. To management of organizational and financial providing the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan to bring this order to territorial tax authorities.

4. To impose control of execution of this order on Management of tax administration of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Kipshakov A. M.).

5. This order becomes effective since February 1, 2007.

 

Chairman N. Rakhmetov

Approved by the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of January 24, 2007 No. 47

The instruction sheet for the taxpayer to the instruction on conducting tax audit

(according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), the Charter of the taxpayer of the Republic of Kazakhstan approved by the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of September 29, 2006 No. 472, the Code of professional ethics of the employee of bodies of Tax Service the approved Order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of September 30, 2006 No. 474)

Rights of taxpayers:

1. Nobody can be exposed to any discrimination from bodies of Tax Service based on origin, social, official and property status, floor, race, nationality, language, the relation to religion, beliefs, the residence or on any other circumstances.

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