of August 6, 2009 No. HK-15-19/7490
According to Item 3 of article 70 of the Code of RK "About Taxes and Other Obligatory Payments in the Budget" (Tax code) operating since 01.01.2009 in case of submission of additional tax statements the amounts of taxes, other obligatory payments revealed by the taxpayer (tax agent), compulsory pension contributions and social assignments are subject to entering into the budget without charge of penalties.
According to Item 2 of article 585 of the Tax Code the purpose of cameral control - provision to the taxpayer of the right of independent elimination of the violations in tax statements revealed by tax authorities by results of cameral control.
According to Item 1 of article 587 of the Tax Code, in case of identification of violations by results of cameral control the notification on elimination of the violations revealed by results of cameral control, with appendix of the description of the revealed violations is drawn up.
According to Item 2 of this article of the Tax Code, in case of consent with the violations specified in the notification the taxpayer (tax agent) represents to bodies of Tax Service tax statements with type "additional according to the notification".
Part 1 of article 634 of the Code of the Republic of Kazakhstan about administrative offenses (further - the Administrative Code) provides that reason for initiation of proceedings about administrative offense is direct detection by the authorized officer of the fact of making of administrative offense.
According to Item 2 of this article Administrative Code the basis for initiation of proceedings about administrative offense is availability of the sufficient data specifying signs of administrative offense.
With respect thereto, in case of identification by results of cameral control of administrative offenses tax authorities have the right to initiate proceedings on administrative offense.
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