ORDER OF THE MINISTER OF STATE REVENUES OF THE REPUBLIC OF KAZAKHSTAN

of December 28, 2001 No. 1792

About Rules of filling and accounting of notifications of bodies of Tax Service for execution of the tax liability

For the purpose of the correct filling of forms of notifications of bodies of Tax Service for execution of the tax liability

I ORDER:

1. Approve the enclosed Rules of filling and accounting of notifications of bodies of Tax Service for execution of the tax liability.

2. This order becomes effective from the moment of signing and becomes effective since January 1, 2002.

Approved by the Order of the Minister of state revenues of the Republic of Kazakhstan on December 28, 2001 No. 1792

Rules of filling and accounting of notifications of bodies of Tax Service for execution of the tax liability

1. Forms of the notification are filled on state or Russian in duplicate. The notification shall be signed by the head of body of Tax Service (his face replacing) and is certified by seal. All lines provided in notification form shall be filled precisely according to regulations of the Tax code.

2. The notification completed as appropriate is subject to obligatory registration in the special magazine of registration of acts of tax audit and notifications. In this magazine registration of acts of tax audits and notifications is made. At the same time registration in the special magazine of acts of tax audit and notifications on the added amount of taxes and other obligatory payments of the budget, penalty fee and penalties by results of tax audit is made at one number. The specified magazine shall contain the main data reflected in the notification and also number of registration and date of the notification and act of tax audit, information on method of delivery of the notification of the taxpayer, on the fact of receipt of the notification by the taxpayer, on the fact of execution of the notification, the name of structural division which function includes execution of this notification. Pages of the magazine shall be numbered, the magazine is strung together and fixed by the signature of the first head of relevant organ of Tax Service and is under seal. The responsible person for maintaining the special magazine and storage of copies of notifications is determined by the order of the head of body of Tax Service. The responsible person after registration of the notification makes the copy of the registered notification for the purpose of control of execution of this notification.

3. The notification shall be handed to the taxpayer (representative) and the tax agent personally under list or the different way confirming the fact of sending and obtaining. The different way confirming the fact of sending and receipt of the notification is departure of the notification by mail the registered mail with the notification on obtaining.

4. In case of delivery to the taxpayer of the adequate notice the official of body of Tax Service signs the notification, the confirming delivery fact to the taxpayer, and receives the signature of the taxpayer, the confirming obtaining fact.

5. In case of different way of departure of the notification the official of body of Tax Service fills the corresponding line about the fact and date of departure of the notification in copy which remains in body of Tax Service.

6. Some features of filling and terms of the direction of specific forms of notifications:

1). The notification on the amount of the taxes and other obligatory payments in the budget estimated in tax authority.

The notification shall contain the requirement only about tax payment and other obligatory payments in the budget estimated in tax authority according to item 2 of Art. 30 of the Tax code. This form of the notification shall be directed no later than three working days from the date of calculation.

2). The notification on the added amount of taxes and other obligatory payments of the budget, penalty fee and penalties by results of tax audit.

Registration of this form of the notification and act of tax audit is performed at one number according to article 541 of the Tax Code. This form of the notification shall be directed no later than five working days from the date of decision making under the act of tax audit, that is from the date of delivery of the act of tax audit.

3). The notification on the amounts of the carried-out offsettings on excessively paid amounts of taxes in the budget in pursuance of the tax liability for other taxes.

The notification goes to the taxpayer no later than five working days from the date of carrying out offsetting.

4). The notification on the taken measures for ensuring execution of the tax liability which is not fulfilled in time.

In the notification the official of body of Tax Service fills in the corresponding lines of the notification: 1) charge of penalty fee on outstanding amount of taxes and other obligatory payments in byudzhetdata from the moment of which the penalty fee, data on taxes and other obligatory payments in the budget on which the penalty fee is charged is charged; 2) pronouncement of the order about suspension of account transactions according to bank accounts the period for which stop account transactions, and also the suspension basis in compliance with item 1 of Art. 47 of the Tax code; 3) decision about restriction on hand property on account of tax debt - date from the moment of which this decision will be passed. The notification in which method of providing is the penalty fee goes to the taxpayer in the day following behind day of payment due date of tax or other obligatory payment in the budget. The notification in which method of providing is suspension of account transactions goes after ten working days from the moment of the expiration of delivery by the taxpayer of tax statements or on the expiration of thirty working days from the date of the termination of payment due date of tax debt. The notification in which method of providing is decision about restriction on hand with property goes in case of default of tax debt within 10 working days from the date of pronouncement of the order about suspension of account transactions according to business bank accounts.

5). The notification on the taken measures of recovery by enforcement of tax debt.

In the notification the official of body of Tax Service notes the taken measures of recovery by enforcement and sends it to the taxpayer no later than five working days before application of measures of recovery by enforcement.

6). The notification on the address of collection on money on bank accounts of debtors.

The notification goes to debtor no later than twenty five working days to the address of collection from the bank account of debtor of the taxpayer: from which 20 working days it is taken away on creation of the settlement reconciliation statement between the taxpayer and his debtor.

7). The notification on elimination of the violations revealed by results of cameral control.

The notification goes to the taxpayer no later than two working days from the moment of identification of violations in tax statements.

8). The notification on the added amount of taxes and other obligatory payments of the budget, penalty fee and penalties by results of consideration of the claim of the taxpayer.

The notification goes to the taxpayer no later than five working days from the date of decision making according to the claim.

9). Notification on elimination of violations of the tax legislation.

The notification goes to the taxpayer no later than five working days from the date of identification of the allowed violations of the tax legislation.

7. The current of term in all forms of the notification begins next day after the actual event or legal act which determines its beginning and expires at the end of the last day of the period established in adequate notices. If the last day of term to fall on non-working day, then term expires at the end of the next working day.

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