Order of the Chairman of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan "About approval of provisions of territorial authorities..."

The document ceased to be valid since September 7, 2016 according to Item 1 of the Order of the Chairman of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan of September 7, 2016 No. 523

ORDER OF THE CHAIRMAN OF COMMITTEE OF STATE REVENUES OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 17, 2014 No. 5

About approval of provisions of territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan

According to the order of the Government of the Republic of Kazakhstan of September 22, 2014 to No. 1000 "About some questions of the Ministry of Finance of the Republic of Kazakhstan", the order of the Minister of Finance of the Republic of Kazakhstan of September 26, 2014 No. 417 "About approval of provision of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan" I ORDER:

1. Approve enclosed:

1) Regulations on Department of state revenues on Akmola area of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan according to appendix 1 to this order;

2) Regulations on Department of state revenues on the Aktyubinsk region of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan according to appendix 2 to this order;

3) Regulations on Department of state revenues across Almaty region of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan according to appendix 3 to this order;

4) Regulations on Department of state revenues on Atyrau area of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan according to appendix 4 to this order;

5) Regulations on Department of state revenues across the West Kazakhstan region of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan according to appendix 5 to this order;

6) Regulations on Department of state revenues on Jambyl area of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan according to appendix 6 to this order;

7) Regulations on Department of state revenues across the Karaganda region of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan according to appendix 7 to this order;

8) Regulations on Department of state revenues across the Kostanay region of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan according to appendix 8 to this order;

9) Regulations on Department of state revenues on Kyzylorda area of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan according to appendix 9 to this order;

10) Regulations on Department of state revenues across Mangystau Region of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan according to appendix 10 to this order;

11) Regulations on Department of state revenues on the Southern Kazakhstan area of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan according to appendix 11 to this order;

12) Regulations on Department of state revenues across the Pavlodar region of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan according to appendix 12 to this order;

13) Regulations on Department of state revenues on the North Kazakhstan area of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan according to appendix 13 to this order;

14) Regulations on Department of state revenues across the East Kazakhstan region of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan according to appendix 14 to this order;

15) Regulations on Department of state revenues on the city of Astana of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan according to appendix 15 to this order;

16) Regulations on Department of state revenues on the city of Almaty of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan according to appendix 16 to this order;

17) Regulations on Dostyk customs of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan according to appendix 17 to this order.

2. To heads of territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Committee) in the procedure established by the legislation to take the measures necessary for implementation of this order.

3. This order becomes effective from the date of state registration and is subject to official publication, except for provisions on implementation by territorial authorities of Committee of inquiry and pretrial investigation on economic, financial crimes and offenses (except the crimes connected with smuggling and evasion from customs payment, taxes, charges) which become effective from the date of enforcement of the Law of the Republic of Kazakhstan "About modification and amendments in some legal acts concerning further enhancement of system of public administration".

Chairman of Committee of state revenues

Ministries of Finance of the Republic of Kazakhstan

D. Ergozhin

Appendix 1

to the Order of the Chairman of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan of October 17, 2014 No. 5

Regulations on Department of state revenues on Akmola area of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan

1. General provisions

1. The department of state revenues on Akmola area of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Department) is the territorial authority of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Committee) authorized on accomplishment of functions of public administration and control in the field of customs affairs on ensuring completeness and timeliness of receipts of taxes, customs and other obligatory payments in the budget, calculations, deduction, transfers of compulsory pension contributions and compulsory professional pension contributions, calculations and payments of social assignments, state regulation of production, turnover of ethyl alcohol and alcoholic products, tobacco products, turnover of separate types of oil products and biological fuel, state regulation and control in the field of rehabilitation and bankruptcy (except for banks, the insurance (reinsurance) organizations and the accumulation pension funds), participation in realization of tax policy and policy in the field of customs affairs, participation in development and realization of customs regulation in the Republic of Kazakhstan of the relations connected with movement of goods through customs border of the Customs union, their transportation on single customs area of the Customs union under customs control, temporary storage, customs declaring, release and use according to customs procedures, carrying out customs control, the imperious relations between the bodies of state revenues and persons exercising rights of possession, uses and orders of the specified goods and also according to the prevention, identification, suppression, disclosure and investigation of economic and financial crimes and offenses in limits, stipulated by the legislation, and other functions according to the legislation of the Republic of Kazakhstan.

2. The department performs the activities according to the Constitution and the laws of the Republic of Kazakhstan, acts of the President and the Government of the Republic of Kazakhstan, other regulatory legal acts, and also this Provision.

3. The department is legal entity in form of business of public institution, has seals and stamps with the name in Kazakh, forms of the established sample, and also according to the legislation of the Republic of Kazakhstan of the account in bodies of treasury of the Ministry of Finance of the Republic of Kazakhstan.

4. The department enters the civil relations from own name.

5. The department acts as the party of the civil relations on behalf of the state if it is authorized on it according to the legislation of the Republic of Kazakhstan.

6. The department concerning the competence of the procedure established by the legislation of the Republic of Kazakhstan makes the decisions which are drawn up by orders of the Head of Department.

7. The structure and limit of the number of staff affirms according to the legislation of the Republic of Kazakhstan.

8. Legal address of Department: postal index 020000, Republic of Kazakhstan, Akmola area, city of Kokshetau, Ulitsa Gorkogo, 21 A.

9. Full name of state body - republican public institution "Department of state revenues on Akmola area of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan".

10. This Provision is the constituent document of Department.

11. Financing of activities of Department is performed from the republican budget.

12. The department is forbidden to enter contractual relations with subjects of entrepreneurship regarding accomplishment of the obligations which are functions of Department.

If the Department by legal acts is granted the right, to perform the activities which are bringing in incomes, then income gained from such activities goes to the income of the republican budget.

2. Tasks, functions, rights and obligations of Department

13. Tasks of Department:

1) providing within powers of economic safety of the state, legitimate rights and interests of subjects of business activity, society and state;

2) strategy implementation and the programs providing forming of state policy on identification and investigation of crimes in the field of economic activity and also counteraction to "shadow" economy;

3) ensuring completeness and timeliness of receipt of taxes, customs and other obligatory payments in the budget, and also the special anti-dumping and compensatory duties;

4) providing within the competence of measures for protection of homeland security of state members of the Customs union, life and health of the person, animal and flora, the environment, and also according to the international treaty of state members of the Customs union - measures for counteraction of legalization (washing) of income gained in the criminal way and financing of terrorism in case of control of movement through customs border of the Customs union of currency of state members of the Customs union, securities and (or) currency values, travel checks;

5) within the competence ensuring compliance and execution of the international acts, the customs legislation of the Customs union, tax, customs and other legislation of the Republic of Kazakhstan;

6) providing within the competence of observance of measures of customs and tariff regulation, prohibitions and restrictions on the goods moved through customs border of the Customs union;

7) ensuring compliance with the rights and legitimate interests of persons in the field of customs regulation and creation of conditions for acceleration of goods turnover through customs border of the Customs union;

8) ensuring protection of intellectual property rights when moving goods through customs border of the Customs union;

9) making of customs transactions and carrying out customs control within rendering the mutual administrative aid;

10) implementation of customs control after release of goods;

11) implementation of the state control in scope of the transfer prices;

12) implementation of state regulation of production and turnover of ethyl alcohol and alcoholic products, tobacco products, and also turnover of separate types of oil products and biological fuel;

13) ensuring completeness and timeliness of calculation, deduction and transfer of compulsory pension contributions and compulsory professional pension contributions in the single accumulation pension fund, calculations and payments of social contributions to the State Social Insurance Fund;

14) the prevention, identification, suppression, disclosure and investigation of economic and financial crimes and offenses according to the competence established by the legislation of the Republic of Kazakhstan;

15) state control of holding rehabilitation procedure and insolvency proceeding (except for banks, insurance (reinsurance) organizations and single accumulation pension fund);

16) accomplishment of other tasks, stipulated by the legislation Republic of Kazakhstan.

14. Functions of Department:

1) control of compliance with law, providing completeness, timeliness of receipts of taxes, customs and other obligatory payments in the budget, and also the special anti-dumping and compensatory duties;

2) application of provisions of international treaties according to the procedure, established by the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), the Code of the Republic of Kazakhstan "About customs affairs in the Republic of Kazakhstan" and the corresponding international treaties;

3) interaction within competence with other state bodies on ensuring economic safety of the Republic of Kazakhstan;

4) ensuring accomplishment of the international obligations of the Republic of Kazakhstan within competence of Department;

5) interaction with the central and state bodies on control of observance of the customs legislation of the Customs union, tax, customs and other legislation of the Republic of Kazakhstan;

6) control and supervision of activities of physical persons and legal entities within competence of Department;

7) implementation of tax and customs administration;

8) implementation of tax control according to the tax legislation of the Republic of Kazakhstan and customs control (including after release of goods) according to the customs legislation of the Customs union and the Republic of Kazakhstan;

9) participation in upgrade and reengineering of business processes of tax and customs administration;

10) rendering electronic services using information systems according to the legislation of the Republic of Kazakhstan on informatization;

11) rendering the state services according to standards and regulations of rendering the state services;

12) operation of information systems, communication systems and systems of data transmission, technical means of customs control, and also remedies according to the legislation of the Republic of Kazakhstan;

13) use of risk management system;

14) implementation of tax audits according to the procedure, established by the tax legislation of the Republic of Kazakhstan, customs inspections according to the procedure, provided by the customs legislation of the Customs union and the Republic of Kazakhstan, checks concerning transfer pricing according to the procedure, stipulated by the legislation the Republic of Kazakhstan about transfer pricing;

15) implementation of unscheduled inspections according to the procedure, stipulated by the legislation Republic of Kazakhstan;

16) implementation of return (offsetting) of excessively (mistakenly) paid or excessively collected amounts of taxes, customs duties, customs fees, other obligatory payments of the budget and other money according to the procedure, stipulated by the legislation the Republic of Kazakhstan;

17) implementation of interaction with state bodies and other organizations by means of information systems according to the procedure, established by the legislation of the Republic of Kazakhstan;

18) placement on information Internet resource according to the legislation of the Republic of Kazakhstan on the questions which are within the competence of bodies of state revenues;

19) consideration of claims of taxpayers (the tax agent, the operator), the customs applicant and other persons performing activities in the field of customs affairs on notifications on results of tax, customs checks, and also action (failure to act) of officials of bodies of state revenues according to the procedure and the terms established by the tax and customs legislation of the Republic of Kazakhstan;

20) organization and implementation of work on recovery by enforcement of tax debt, debt on customs payments, taxes and penalty fee, debts on the compulsory pension contributions compulsory for professional pension contributions and social assignments;

21) creation of protocols and hearing of cases about administrative offenses, implementation of administrative detention, and also application of other measures, stipulated by the legislation the Republic of Kazakhstan about administrative offenses;

22) review of the resolutions which did not take legal effect on cases on administrative offenses according to the procedure, stipulated by the legislation the Republic of Kazakhstan about administrative offenses;

23) determination of the taxation objects and (or) objects connected with the taxation on the basis of indirect methods (assets, obligations, turnover, costs, expenses) in case of violation of procedure for accounting;

24) consideration of questions on change of completion dates of the tax liability on tax payment according to the legislation of the Republic of Kazakhstan;

25) implementation of explanations and provision of comments on the questions connected with origin, execution and the termination of the tax liability;

26) control and the analysis of tax and non-tax revenues within the competence established by regulatory legal acts (except receipts of profit share of the state companies, dividends on blocks of shares which are state-owned property from the rent for use of the Baikonur complex, from lease and sale of republican state-owned property, from privatization of objects of state-owned property, receipts from capital transactions);

27) control of observance of accounting treatment, storage, assessment, further use and realization of the property turned (which is subject to the address) to property of the state;

28) licensing for storage, wholesale and retail sale of alcoholic products;

29) interaction with local state bodies on control over production and turnover of ethyl alcohol, alcoholic products, tobacco products, and also turnover of oil products and biological fuel;

30) control of compliance with law of the Republic of Kazakhstan about licensing when implementing activities in the field of production and turnover of ethyl alcohol and alcoholic products, tobacco products manufacture;

31) conducting control, accounting and analysis of balances of production volumes and turnover of tobacco products;

32) control of production and turnover of ethyl alcohol and alcoholic products;

33) control over turnover of oil products and biological fuel;

34) control of respect for minimum prices in case of realization of alcoholic products and tobacco products;

35) implementation of cooperation with relevant organs of foreign states, the international organizations for the questions carried to maintaining bodies of state revenues;

36) identification of signs of false and deliberate bankruptcy;

37) implementation of the state control of holding rehabilitation procedure and insolvency proceeding;

38) control of observance of procedure for running an electronic auction selling property (assets) of the debtor;

39) appointment as the rehabilitation or bankrupt managing director of the candidacy presented by creditor meeting;

40) introduction of offers on establishment of special conditions and procedure for realization of the estate and additional requirements to buyers of objects of the estate in case of bankruptcy of the organizations and individual entrepreneurs who are subjects of natural monopoly or subjects of the market, holding the dominating or monopoly position in the corresponding goods market, or having important strategic importance for economy of the republic capable to exert impact on life, health of citizens, homeland security or the environment, including the organizations which blocks of shares (shares) are carried to strategic objects according to the legislation of the Republic of Kazakhstan, and also declared bankrupt at the initiative of the state for whom the similar procedure is provided by the Law of the Republic of Kazakhstan "About rehabilitation and bankruptcy";

41) consideration of the current information of the rehabilitation managing director on the course of implementation of the rehabilitation procedure, the interim manager about the course of implementation of collection of data on financial condition of the debtor and insolvency proceeding, the bankrupt managing director about the course of carrying out insolvency proceeding;

42) approval of recognition of the absent debtor by the bankrupt and his liquidations without initiation of bankruptcy proceedings taking into account the conclusion of the interim manager about absence of the debtor to the address specified in the statement for recognition of the debtor by the bankrupt, and lack of property (assets) at the expense of which it is possible to perform insolvency proceeding;

43) approval of sale by the interim manager of property of the bankrupt in the case provided by the Law of the Republic of Kazakhstan "About rehabilitation and bankruptcy";

44) consideration of claims to actions (failure to act) of the temporary administrator, rehabilitation, interim and bankrupt managing directors;

45) implementation of request and obtaining from state bodies, legal entities and their officials of information on insolvent and poor debtors;

46) representation to interim and bankrupt managing directors of information on availability and bank account numbers of person on which there is judgment which took legal effect about recognition by the bankrupt, remaining balance and movement of money on these accounts;

47) contest in court of decisions and actions (failure to act) of the temporary administrator, the rehabilitation, temporary and bankrupt managing in case of identification violations of the law of the Republic of Kazakhstan "About rehabilitation and bankruptcy";

48) representation of explanations and comments on introduction, carrying out and the termination of procedures of rehabilitation and bankruptcy within the competence;

49) the direction of notifications to court on removal from registration of the interim manager, the temporary administrator, and also to creditor meeting about removal from registration of rehabilitation or bankrupt managing directors;

50) discharge of rehabilitation and bankrupt managing directors;

51) implementation of customs clearance of the goods moved through customs border of the Customs union including with use of information technologies;

52) implementation of customs declaring of cash and monetary instruments;

53) ensuring compliance with procedure for movement by physical persons through customs border of the Customs union of goods and vehicles for private use;

54) the organization of customs declaring and customs control of the goods for private use sent in the international mailings;

55) the organization of customs declaring and customs control of the goods moved through customs border of the Customs union with separate categories of foreign persons;

56) implementation within competence of control of persons performing activities in the field of customs affairs;

57) consideration within competence of statements of legal entities for inclusion in the register on implementation of activities in the field of customs affairs and decision making by results of consideration of the specified statements;

58) providing on permanent basis of timely informing and consultation of participants of the foreign economic and other activity in the field of customs affairs on the questions concerning the customs legislation of the Republic of Kazakhstan and other questions entering competence of bodies of state revenues including of changes and amendments in the customs legislation of the Customs union and the Republic of Kazakhstan;

59) implementation of customs control over conditionally released goods according to the customs legislation of the Customs union and the Republic of Kazakhstan;

60) providing within competence of observance of measures of customs and tariff regulation, prohibitions and restrictions on the goods and vehicles moved through customs border of the Customs union;

61) within competence implementation in interaction with bodies of homeland security and other relevant state bodies of measures for ensuring protection of Frontier of the Republic of Kazakhstan;

62) providing within competence of protection of customs border of the Customs union and control of observance of the mode of the customs control zone;

63) control of correctness of determination of the country of goods' origin;

64) control of correctness of provision of tariff preferences;

65) control of classification of goods according to the Commodity nomenclature of foreign economic activity of the Customs union (further - FEACN CU);

66) control of correctness of determination of customs value of goods;

67) implementation of customs control over observance of requirements and conditions of customs procedures under which when placing goods do not acquire the status of goods of the Customs union, and also the requirements and conditions shown to completion of the specified customs procedures;

68) adoption of provisional solutions about classification of goods according to FEACN CU and other decisions according to the customs legislation of the Customs union and the Republic of Kazakhstan;

69) consideration of the documents determined by the customs legislation of the Customs union and the Republic of Kazakhstan based on which exemption of customs payments and taxes is provided;

70) implementation of information collection on import to the Republic of Kazakhstan or to export from the Republic of Kazakhstan of cultural values, cash, documentary securities to bearer, the bills of exchange, checks which are subject to financial monitoring, except for the import or export performed from the territory which is component of customs area of the Customs union, on the territory which is component of customs area of the Customs union, according to the legislation of the Republic of Kazakhstan;

71) implementation of collection, generalization and the analysis of statistical and operational information about the preparing and committed crimes and offenses entering competence of bodies of state revenues;

72) implementation of pre-judicial production (the simplified pre-judicial production), pretrial investigation, inquiry on cases on economic and financial crimes and offenses according to the procedure, provided by the criminal procedure legislation of the Republic of Kazakhstan;

73) implementation of operational search activities according to the legislation of the Republic of Kazakhstan on operational search activities;

74) ensuring compliance on information security and operation of means of information protection according to the legislation of the Republic of Kazakhstan;

75) within competence implementation of search of persons on criminal cases of defendants in case of uncertainty of their place of stay in the claims made for the benefit of the state for the court order;

76) development and implementation of measures for increase in efficiency of activities of bodies of state revenues in the field of fight against economic and financial crimes and offenses;

77) implementation of pre-judicial production (the simplified pre-judicial production), inquiries on cases on the crimes connected with smuggling, evasion from customs payment, taxes and fees according to the procedure, provided by the criminal procedure legislation of the Republic of Kazakhstan;

78) implementation of other functions, stipulated by the legislation Republic of Kazakhstan.

15. Rights and obligations of Department:

1) to request, receive in the procedure established by the legislation from state bodies, their officials and to transfer them necessary information and materials;

2) to make explanations and comments on application of the current legislation on the questions entering competence of Department;

3) to involve specialists of the relevant state bodies, consultants and independent experts from among physical persons and legal entities of the Republic of Kazakhstan and other states to conducting examinations, checks and consultations;

4) to consider cases on administrative offenses, to constitute on them the protocol and to impose administrative punishments according to the procedure, stipulated by the legislation the Republic of Kazakhstan about administrative offenses;

5) to take a legal action, make claims for the purpose of protection of the rights and interests of Department according to the legislation of the Republic of Kazakhstan;

6) to pass the decision on suspension of transactions with money and (or) other property, in case of detection of signs of the suspicious transaction answering to one or several criteria, stipulated in Item 4 articles 4 of the Law of the Republic of Kazakhstan "About counteraction of legalization (washing) of income gained in the criminal way and to terrorism financing" for a period of up to three calendar days;

To determine 7) together with law enforcement and special state bodies order of interaction by exchange and transfer of the data and information connected with legalization (washing) of income gained in the criminal way, and terrorism financing;

8) to consider appeals, applications and claims of physical persons and legal entities on the questions entering competence of Department;

9) to demand from physical persons and legal entities in the cases determined by the legislation submission of necessary documents, otchetnost by the established forms;

10) to interact with other state bodies, the international organizations, participants of the foreign economic and other activity according to the procedure, determined by legal acts of the Republic of Kazakhstan, and also based on joint acts of the relevant state bodies in coordination with them;

To represent 11) at the request of the relevant authorized body of the data from own information systems according to the procedure, determined by the legislation of the Republic of Kazakhstan;

12) to send within competence inquiry to tobacco product manufacturers for provision of necessary data for implementation of state regulation of production and turnover of tobacco products;

13) to direct motivated refusal to creditor meeting in appointment of the candidate for the rehabilitation managing director or the message on removal of the rehabilitation managing director from registration;

14) on the materials and criminal cases which are available in production to have access to documents, materials, statistical data and other data, and also to demand their representation from heads and other officials of the organizations, physical persons, to make copies of them, to receive explanations;

To subject 15) on the criminal cases which are available in production to the drive of persons evading from appearance on challenge;

16) to withdraw or make seizure of documents, goods, objects or other property according to the criminal procedure legislation and the legislation on administrative offenses of the Republic of Kazakhstan;

17) to use the corresponding temporary detention centers, pre-trial detention centers according to the procedure, stipulated by the legislation the Republic of Kazakhstan;

18) to constitute protocols and to consider cases on administrative offenses, to perform administrative detention, and also to apply other measures, stipulated by the legislation the Republic of Kazakhstan about administrative offenses;

19) to demand production of audits, tax and other audits, audit and assessment from authorized bodies and officials in cases, stipulated by the legislation the Republic of Kazakhstan;

20) to give instructions, obligatory for execution, representation to physical persons and legal entities about elimination of the reasons and conditions promoting making of crimes and other offenses;

21) to use the information systems providing the solution of the state revenues of tasks assigned to bodies, to organize researches during pretrial investigation, inquiry, production on cases on administrative offenses according to the procedure, established by the legislation of the Republic of Kazakhstan;

22) to perform other rights and obligations according to the legislation of the Republic of Kazakhstan.

3. Organization of activities of Department

16. Management of Department is performed of the Head who bears the personal responsibility for accomplishment of the tasks assigned to Department and implementation of the functions by it.

17. The head of Department is appointed to position and dismissed according to the legislation of the Republic of Kazakhstan.

18. The head of Department has deputies who are appointed to positions and are dismissed according to the legislation of the Republic of Kazakhstan.

19. The head of Department performs the following powers:

1) determines obligations and powers of the deputies, heads, workers and staff of structural divisions of Department, heads of territorial authorities of Department;

2) is approved by the staff list of Department within limit of the number of staff of Department;

3) according to the legislation of the Republic of Kazakhstan appoints to positions and dismisses:

workers and staff of Department;

deputy managers of territorial authorities of Department;

4) takes measures of disciplinary responsibility in the procedure established by the legislation of the Republic of Kazakhstan;

5) approves regulations on structural divisions of Department;

6) in the procedure established by the legislation of the Republic of Kazakhstan resolves issues of sending, provision of leaves, rendering financial support, preparation (retraining), advanced training, encouragement, payment of allowances and awarding of deputy managers of Department, workers and the staff of Department, heads and deputy managers of territorial authorities of Department;

7) bears the personal responsibility on anti-corruption;

8) bears the personal responsibility for accuracy of the information, provided in Committee;

9) within competence signs acts of Department;

10) is represented by Department in all state bodies and other organizations;

11) performs other powers, stipulated by the legislation the Republic of Kazakhstan.

Execution of powers of the Head of Department in the period of its absence is performed by person replacing it according to the legislation of the Republic of Kazakhstan.

4. Property of Department

20. The department has on the right of operational management the isolated property in cases, stipulated by the legislation the Republic of Kazakhstan.

The property of Department is created at the expense of the property given it by the owner and also the property (including cash incomes) acquired as a result of own activities and other sources which are not prohibited by the legislation of the Republic of Kazakhstan.

21. The property assigned to Department belongs to republican property.

22. The department has no right to alienate independently or to dispose otherwise of the property assigned to it and the property acquired at the expense of the means issued to it according to the plan of financing if other is not established by the legislation of the Republic of Kazakhstan.

5. Reorganization and liquidation of Department

23. Reorganization and abolition of Department is performed according to the legislation of the Republic of Kazakhstan.

Appendix 2

to the Order of the Chairman of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan of October 17, 2014 No. 5

Regulations on Department of state revenues on the Aktyubinsk region of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan

1. General provisions

1. The department of state revenues on the Aktyubinsk region of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Department) is the territorial authority of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Committee) authorized on accomplishment of functions of public administration and control in the field of customs affairs on ensuring completeness and timeliness of receipts of taxes, customs and other obligatory payments in the budget, calculations, deduction, transfers of compulsory pension contributions and compulsory professional pension contributions, calculations and payments of social assignments, state regulation of production, turnover of ethyl alcohol and alcoholic products, tobacco products, turnover of separate types of oil products and biological fuel, state regulation and control in the field of rehabilitation and bankruptcy (except for banks, the insurance (reinsurance) organizations and the accumulation pension funds), participation in realization of tax policy and policy in the field of customs affairs, participation in development and realization of customs regulation in the Republic of Kazakhstan of the relations connected with movement of goods through customs border of the Customs union, their transportation on single customs area of the Customs union under customs control, temporary storage, customs declaring, release and use according to customs procedures, carrying out customs control, the imperious relations between the bodies of state revenues and persons exercising rights of possession, uses and orders of the specified goods and also according to the prevention, identification, suppression, disclosure and investigation of economic and financial crimes and offenses in limits, stipulated by the legislation, and other functions according to the legislation of the Republic of Kazakhstan.

2. The department performs the activities according to the Constitution and the laws of the Republic of Kazakhstan, acts of the President and the Government of the Republic of Kazakhstan, other regulatory legal acts, and also this Provision.

3. The department is legal entity in form of business of public institution, has seals and stamps with the name in Kazakh, forms of the established sample, and also according to the legislation of the Republic of Kazakhstan of the account in bodies of treasury of the Ministry of Finance of the Republic of Kazakhstan.

4. The department enters the civil relations from own name.

5. The department acts as the party of the civil relations on behalf of the state if it is authorized on it according to the legislation of the Republic of Kazakhstan.

6. The department concerning the competence of the procedure established by the legislation of the Republic of Kazakhstan makes the decisions which are drawn up by orders of the Head of Department.

7. The structure and limit of the number of staff affirms according to the legislation of the Republic of Kazakhstan.

8. Legal address of Department: postal index 030000, Republic of Kazakhstan, Aktyubinsk region, city of Aktobe, Ulitsa Nekrasova, 73.

9. Full name of state body - republican public institution "Department of state revenues on the Aktyubinsk region of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan".