STATE REVENUE COMMITTEE OF THE

MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

PRESS RELEASE

Chairman of the State Revenue Committee Sultangaziyev M.Ye. answered the questions of the metropolitan taxpayers.

The Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, Sultangaziev Marat, at the conference in Nur-Sultan answered the questions of taxpayers. The event, held on May 31 of this year, was attended by over 500 taxpayers.

In the first part of the conference, taxpayers were told about the course of the tax amnesty for small and medium-sized businesses in Kazakhstan.

The second block of questions was related to some aspects of carrying out the cameral control.

The speaker on this issue was the head of the remote monitoring administration of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan Suleymenov Anuar. He noted that at present the emphasis in tax administration has been shifted from tax audits to cameral control. This is one of the forms of tax control, which is carried out by comparing the declarations among themselves, or with information from other sources.

The primary goal of cameral control is to provide the taxpayer with the right to self-remedy violations, without applying penalties.

So, for the past period, out of the total number of “active” taxpayers, i.e. having a turnaround, only every tenth taxpayer has been notified. At the same time, over the past period of 2018 compared to the same period, the number of notifications increased by 20% - from 95 thousand to 117 thousand.

With the increase in the number, the performance indicator also grows in parallel, which is currently 63%, and it continues to grow.

During the whole of last year, according to the results of cameral control, taxpayers independently submitted additional declarations where taxes in the amount of 127.3 billion tenge were charged and collected.

In this case, there are cases of non-execution of notifications by taxpayers. Of all the unfulfilled notifications in the amount of 29 thousand for which bank accounts were suspended, 10% or 3 thousand taxpayers' responses, the closure of accounts was made due to incomplete taxpayers’ response, and accordingly the state revenue authorities decided not to execute the notification.

However, taxpayers have questions related to the execution of notifications.

The main complaints on the part of taxpayers are the non-acceptance of explanations by taxpayers, the illegality of the measures taken by the tax authorities in terms of the “closing” of bank accounts.

Currently, the Tax Code provides for a written decision on the recognition of the notice as not executed, which is sent to the taxpayer.

Having received the decision, the taxpayer must respond promptly and remedy the violations.

If the taxpayer corrects the violation by decision before the expiration of the notification, then the suspension of expenditure transactions is not made.

Along with this, the Tax Code grants the right to file a complaint against a notice on the results of cameral control, which suspends the period for which the notice is fulfilled.

Anuar Suleimenov also spoke about innovations on the interaction of taxpayers with state revenue bodies in the field of cameral control, which will be in effect from 2020:

1) taxpayers will be granted the right to appeal the decision on non-execution of the notification;

2) the right to submit a taxpayer’s petition to restore the missed period of appeal for a good reason was granted;

3) when filing a complaint against a decision, until the consideration of such a complaint, the closure of the taxpayer's bank accounts and the appointment of an extraordinary tax audit by the tax authority will be suspended.

These amendments are based on the proposals of taxpayers.

Press-office

State Revenue Committee

Ministry of Finance of the RK

(Zhenis avenue, 11)