№ исх: ДГД-1-03/3251-ВН   от: 17.08.2022

Order of the Acting Chairman

of the State Revenue Committee

Ministry of Finance

of the Republic of Kazakhstan

No. 496 dated July 12, 2022

 

 

Regulations

on the State Revenue Management in Aktobe region of the State Revenue Committee of the Ministry of Finance

of the Republic of Kazakhstan

 

Chapter 1. General provisions

 

1. The Department of State Revenue for the Aktobe region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – the Department) is a territorial body of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – the Committee) authorized to perform the functions of public administration and control in the areas of:

1) tax and customs administration;

2) state regulation of the production and turnover of ethyl alcohol, alcoholic beverages and tobacco products;

3) turnover of petroleum products and biofuels;

4) state regulation in the field of customs affairs, implementation of the tax policy of the Republic of Kazakhstan;

5) state regulation in the field of rehabilitation and bankruptcy (with the exception of state-owned enterprises, institutions, banks, insurance (reinsurance) organizations and accumulative pension funds);

6) in other areas referred to the competence of the Department by the current legislation.

2. The Department carries out its activities in accordance with the Constitution and laws of the Republic of Kazakhstan, acts of the President and the Government of the Republic of Kazakhstan, other regulatory legal acts, as well as this Regulation.

3. The Department is a legal entity in the organizational and legal form of a republican state institution, has seals and stamps with its name in the Kazakh language, forms of the established sample, as well as, in accordance with the legislation of the Republic of Kazakhstan, accounts with treasury bodies.

4. The Department enters into civil law relations on its own behalf.

5. The Department has the right to act as a party to civil law relations on behalf of the state, if it is authorized to do so in accordance with the legislation of the Republic of Kazakhstan.

6. The Department on issues of its competence, in accordance with the procedure established by law, makes decisions issued by orders of the head of the Department and other acts provided for by the legislation of the Republic of Kazakhstan.

7. The structure and the limit of the staffing of the Department are approved in accordance with the legislation of the Republic of Kazakhstan.

8. Location of the Department: postal code 030006, Republic of Kazakhstan, Aktobe region, Aktobe city, Almaty district, Nekrasova Street, house 69.

9. Full name of the department: Republican state Institution "Department of State Revenue for Aktobe region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan".

10. This Regulation is the constituent document of the Department.

11. The Department's activities are financed from the republican budget.

12. The Department is prohibited from entering into contractual relations with business entities in order to perform duties within the powers of the Committee.

If the Department is granted the right by legislative acts to carry out income-generating activities, then the income received from such activities is sent to the state budget.

 

 

Chapter 2. Tasks, rights and responsibilities of the Department

 

13. Tasks:

1) enforcement of customs, tax and other legislation of the Republic of Kazakhstan, the control over compliance with which is entrusted to the state revenue bodies, customs legislation of the Eurasian Economic Union (hereinafter – the EAEU);

2) ensuring the completeness and timeliness of the receipt of taxes and other mandatory payments to the budget, as well as special, anti-dumping and countervailing duties;

3) ensuring completeness and timeliness of calculation, deduction and transfer of social payments in accordance with the legislation of the Republic of Kazakhstan;

4) participation in the implementation of the tax policy of the Republic of Kazakhstan;

5) ensuring, within its competence, the protection of the sovereignty and economic security of the Republic of Kazakhstan;

6) protection of national security of the Republic of Kazakhstan, human life and health, flora and fauna, environment;

7) creating conditions for speeding up and simplifying the movement of goods across the customs border of the EAEU;

8) state regulation of the production and turnover of ethyl alcohol and alcoholic beverages, tobacco products, as well as the turnover of petroleum products and biofuels;

9) state regulation in the field of rehabilitation and bankruptcy (with the exception of banks, insurance (reinsurance) organizations and accumulative pension funds);

10) international cooperation on issues within the competence of the Committee;

11) performance of other tasks stipulated by the legislation of the Republic of Kazakhstan.

14. Rights and obligations of the Department:

1) rights:

to carry out international cooperation on taxation issues, including exchange of information with authorized bodies of foreign states;

in the course of tax control, require a taxpayer (tax agent) to grant the right of access to view the data of software designed to automate accounting and tax accounting, and (or) an information system containing data of primary accounting documents, accounting registers, information about taxable objects and (or) objects related to taxation, in if the taxpayer (tax agent) uses such software and (or) information system, with the exception of the right of access to view the data of the software and (or) the information system of second-tier banks and organizations engaged in certain types of banking transactions containing information constituting a banking secret in accordance with the laws of the Republic of Kazakhstan;

require from the taxpayer (tax agent):

submission of documents confirming the correctness of calculation and timeliness of payment (withholding and transfer) of taxes and payments to the budget, completeness and timeliness of calculation, withholding and transfer of social payments;

written explanations on the tax forms drawn up by the taxpayer (tax agent), as well as the financial statements of the taxpayer (tax agent), including the consolidated financial statements of the resident taxpayer (tax agent), including the financial statements of its subsidiaries located outside the Republic of Kazakhstan, with an audit report attached if for such a person the laws of the Republic of Kazakhstan establish mandatory audit;

to carry out, in order to modernize and improve tax administration, the implementation (implementation) of pilot projects providing for a different procedure for tax administration and the fulfillment of tax obligations by taxpayers;

to receive from second-tier banks and organizations engaged in certain types of banking operations, custodians, a single registrar, brokers and (or) dealers who have the right to maintain customer accounts as nominal holders of securities, investment portfolio managers, as well as insurance organizations information, the presentation of which is provided for by the tax legislation of the Republic of Kazakhstan;

receive information from second-tier banks and organizations engaged in certain types of banking operations on the availability and numbers of bank accounts, on the balances and movement of money on these accounts in compliance with the requirements established by the laws of the Republic of Kazakhstan for disclosure of information constituting commercial, banking and other legally protected secrets in respect of persons defined by the tax legislation of the Republic of Kazakhstan;

during the tax audit, in accordance with the procedure established by the Code of the Republic of Kazakhstan on Administrative Offenses, to withdraw documents from the taxpayer (tax agent) indicating the commission of administrative offenses;

to request and receive from the state bodies of the Republic of Kazakhstan and bodies of foreign states, declarants, persons engaged in activities in the field of customs affairs, and audited persons the necessary information, as well as documents and information related to the field of customs affairs;

operate information systems, communication systems and data transmission systems, technical means of customs control, as well as means of information protection in accordance with the legislation of the Republic of Kazakhstan;

to carry out research, educational, publishing activities in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

stop vehicles, as well as forcibly return water and aircraft that have left the customs territory of the EAEU, without the permission of the state revenue authorities;

to carry out sampling and samples of goods in accordance with the legislation of the Republic of Kazakhstan;

to withdraw documents or copies thereof from the person being checked with the drawing up of an act of withdrawal during on-site customs inspections;

to seize goods or seize them in accordance with the procedure established by the legislation of the Republic of Kazakhstan for the period of conducting an on-site customs inspection to prevent actions aimed at alienating goods or disposing of these goods in another way;

seal the premises in which the goods are located, in cases provided for by the legislation of the Republic of Kazakhstan;

interact with government agencies, ensuring mutual exchange of information, including electronically in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

to organize and carry out activities to improve tax and customs culture and public awareness on tax legislation and customs legislation of the EAEU and the Republic of Kazakhstan;

to purchase goods to perform the functions assigned to the state revenue bodies in accordance with the legislation of the Republic of Kazakhstan;

analyze and summarize the practice of applying tax and customs legislation in the Republic of Kazakhstan and foreign countries, as well as make proposals to improve the tax legislation of the Republic of Kazakhstan and the customs legislation of the EAEU and the Republic of Kazakhstan;

provide explanations and comments on the application of current legislation on issues within the competence of the Department;

to send notifications on the elimination of violations based on the results of the desk control of the administrator's activities, as well as on the elimination of violations identified by the results of the audit of the activities of the previous administrator suspended for these violations;

liquidate a bankrupt without initiating bankruptcy proceedings in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

to send a reasoned refusal to the creditors' meeting to appoint a candidate for rehabilitation, bankruptcy managers or a message on the removal of rehabilitation, bankruptcy managers from registration;

to involve specialists of other state bodies, consultants and experts from among individuals and legal entities of the Republic of Kazakhstan and other states on the regulation of production and turnover of ethyl alcohol and alcoholic beverages;

verify compliance by subjects with the norms, rules and instructions of the technological process, storage and sale, technical regulations and standards in force in the field of production and turnover of ethyl alcohol, alcoholic beverages and tobacco products, as well as turnover of certain types of petroleum products and biofuels;

to control the equipment of technological lines for the production of ethyl alcohol and bottling lines of alcoholic beverages with appropriate alcohol measuring devices and control metering devices and their functioning;

check the actual production volumes of ethyl alcohol, vodka and alcoholic beverages in order to comply with the requirements established by the legislation of the Republic of Kazakhstan for the production of their minimum volume;

to send, within the competence, a request to manufacturers of tobacco products to provide the necessary information for the implementation of state regulation of the production and turnover of tobacco products;

to seize or seize documents, goods, objects or other property in accordance with the legislation of the Republic of Kazakhstan on administrative offenses;

draw up protocols and consider cases of administrative offenses, carry out administrative detention, as well as apply other measures provided for by the Code of the Republic of Kazakhstan on Administrative Offenses;

to document, video and audio recording, film and photography of facts and events in accordance with the legislative acts of the Republic of Kazakhstan;

encourage employees, impose disciplinary penalties, bring employees to financial responsibility in the cases and in the manner provided for by the Labor Code and the legislation on public service of the Republic of Kazakhstan;

take part in the development and implementation of crime control programs in the Republic of Kazakhstan;

to carry out training, retraining and advanced training of employees of the Department;

apply to the court, file lawsuits in order to protect the rights and interests of the Department in accordance with the legislation of the Republic of Kazakhstan;

exercise other rights provided for by the current legislative acts;

2) duties:

to provide the taxpayer (tax agent) with information on current taxes and payments to the budget, on changes in the tax legislation of the Republic of Kazakhstan, to clarify issues on the application of the tax legislation of the Republic of Kazakhstan;

within the limits of its competence, to clarify and comment on the occurrence, execution and termination of a tax obligation;

to ensure the safety of information confirming the fact of payment of taxes and payments to the budget during the limitation period;

provide access to the information system of tax authorities to the authorized state body that carries out financial monitoring and takes other measures to counteract the legalization (laundering) of income, in accordance with the legislation of the Republic of Kazakhstan;

to post on the Internet resource of the authorized body in the manner and cases defined by the Code of the Republic of Kazakhstan "On Taxes and other payments to the Budget" (Tax Code), information about taxpayers (tax agents):

having tax arrears;

recognized as inactive in accordance with the tax legislation of the Republic of Kazakhstan;

whose registration has been declared invalid on the basis of a judicial act that has entered into legal force;

to provide free of charge to the taxpayer (tax agent) the forms of the established forms of tax applications and (or) the software necessary for the submission of tax reports and applications in electronic form;

apply methods of ensuring the fulfillment of a tax obligation and collect the tax debt of a taxpayer (tax agent) in a compulsory manner;

to monitor compliance with the procedure for accounting, storage, evaluation, further use and sale of state-owned property, the completeness and timeliness of its transfer to the relevant authorized state body in accordance with the legislation of the Republic of Kazakhstan, as well as the completeness and timeliness of receipt of money to the budget in case of its implementation;

exercise control over the activities of authorized state bodies and local executive bodies on the correctness of calculation, completeness of collection and timeliness of transfer of taxes and payments to the budget;

according to the tax application of a taxpayer (tax agent), submit, in the manner and within the time limits established by the Tax Code, a certificate on the amounts of income received by a non-resident from sources in the Republic of Kazakhstan and withheld (paid) taxes;

conduct an inspection of subjects on issues of state regulation of production and turnover of certain types of excisable goods;

to exercise control over the activities of excise posts in organizations engaged in the production and import of excisable goods;

observe tax secrecy and other secrecy protected by the legislation of the Republic of Kazakhstan;

keep records of taxpayers, objects of taxation and (or) objects related to taxation, accounting for calculated, accrued and paid taxes and other mandatory payments to the budget, calculated, withheld and transferred mandatory pension contributions, mandatory occupational pension contributions, calculated and paid social contributions;

to publish in the mass media lists of taxpayers (tax agents), declarants and persons engaged in activities in the field of customs affairs, having tax arrears, arrears on customs payments and taxes, penalties, as well as inactive legal entities and taxpayers, in the manner and cases established by the legislation of the Republic of Kazakhstan;

to promote the development of foreign trade by creating conditions conducive to the acceleration of trade turnover across the customs border of the EAEU;

to carry out customs control in respect of goods and vehicles transported across the customs border of the EAEU;

to assist, within the limits of their powers, declarants and persons engaged in activities in the field of customs affairs in the exercise of their rights;

to ensure the completeness of collection and timely transfer of customs payments, taxes, special, anti-dumping, countervailing duties to the budget;

to make decisions within its competence within the time limits established by the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", and to monitor the activities of declarants and persons engaged in activities in the field of customs affairs, their compliance with the conditions and performance of duties established by the customs legislation of the EAEU and (or) the Republic of Kazakhstan, as well as other

to ensure, within its competence, the protection of the customs border of the EAEU for compliance with customs and other legislation of the Republic of Kazakhstan;

to collect and analyze information about the commission of administrative offenses in the field of customs;

implement measures in cooperation with national security agencies and other relevant state bodies of the Republic of Kazakhstan to ensure the protection of the customs border of the EAEU;

ensure timely, objective and comprehensive consideration of appeals and submission of responses or performance of appropriate actions taking into account incoming requests and proposals in the field of customs;

to provide free information and advice in the field of customs affairs;

interact with other state bodies of the Republic of Kazakhstan in accordance with the procedure determined by the legislation of the Republic of Kazakhstan, as well as on the basis of joint acts of the relevant state bodies of the Republic of Kazakhstan in coordination with these bodies;

collect the amounts of customs duties and taxes not paid to the budget within the established time, as well as penalties, interest;

to carry out customs administration in accordance with the customs legislation of the EAEU and (or) the Republic of Kazakhstan;

to ensure the safety of goods converted into state ownership before the transfer of such goods to the authorized state bodies of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan;

to provide, in accordance with the legislation of the Republic of Kazakhstan, protection against illegal actions in relation to the activities of state revenue bodies, officials of state revenue bodies and their family members;

observe the rights of the taxpayer (tax agent) and declarants and persons engaged in activities in the field of customs;

to protect the interests of the state;

to consider appeals, applications and complaints against actions (inaction) of the state revenue body and (or) officials of the state revenue body in the manner and within the time limits established by the legislation of the Republic of Kazakhstan;

to provide public services in accordance with the standards and regulations for the provision of public services;

to review resolutions on cases of administrative offenses that have not entered into legal force in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan on administrative offenses;

to bring to administrative responsibility in accordance with the procedure established by the legislation of the Republic of Kazakhstan on administrative offenses;

perform other duties stipulated by the legislation of the Republic of Kazakhstan.

15. Functions:

1) implementation of tax control;

2) determination of objects of taxation and (or) objects related to taxation on the basis of indirect methods (assets, liabilities, turnover, costs, expenses), in case of violation of the accounting procedure;

3) carrying out unscheduled inspections in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan;

4) organization and provision of work on compulsory collection of tax arrears, arrears on customs payments and taxes, special, anti-dumping, countervailing duties, penalties, interest, as well as social payments;

5) application of the provisions of international treaties in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan and the relevant international treaty;

6) filing claims to the courts for invalidation of transactions, liquidation of a legal entity on the grounds provided

for in subparagraphs 1), 2), 3) and 4) of paragraph 2 of Article 49 of the Civil Code of the Republic of Kazakhstan, as well as other claims in accordance with the competence and tasks established by the legislation of the Republic of Kazakhstan;

7) implementation of offset and/or refund of tax and non-tax revenues within the competence established by regulatory legal acts;

8) interaction with central and local state bodies to monitor the implementation of tax legislation;

9) exercising control over excisable goods in terms of compliance by producers, persons engaged in the turnover of excisable goods, bankruptcy and rehabilitation managers when selling the debtor's property (assets) with the procedure for marking certain types of excisable goods, movement of excisable goods on the territory of the Republic of Kazakhstan, as well as by establishing excise posts;

10) participation in the modernization and reengineering of business processes of tax and customs administration;

11) implementation of tax and customs administration;

12) identification and consideration of administrative offenses attributed by the legislation of the Republic of Kazakhstan to the jurisdiction of this body;

13) documenting, video and audio recording, film and photography of facts and events in accordance with the regulatory legal acts of the Republic of Kazakhstan;

14) participation in the development of legal acts in the field of export control;

15) submission of information, including preliminary information, to the state bodies of the Republic of Kazakhstan, if such information is necessary for these bodies to perform the tasks and perform the functions assigned to them by the legislation of the Republic of Kazakhstan, in accordance with the procedure and in compliance with the requirements of the legislation of the Republic of Kazakhstan on the protection of state, commercial, banking, tax and other secrets protected by laws (secrets), as well as other confidential information, international treaties of the Republic of Kazakhstan;

16) informing about the customs legislation of the Republic of Kazakhstan is carried out by the customs authorities of the Republic of Kazakhstan by publishing regulatory legal acts of the customs legislation of the Republic of Kazakhstan in the mass media, as well as using information and communication technologies;

17) ensuring on an ongoing basis timely informing participants of foreign economic and other activities in the field of customs, including changes and additions to the customs legislation of the EAEU and (or) the Republic of Kazakhstan;

18) control over the prevention of the export of goods imported into the territory of the Republic of Kazakhstan from third countries;

19) implementation and improvement of customs declaration, customs control, as well as the creation of conditions conducive to the simplification of customs operations in respect of goods and vehicles transported across the customs border of the EAEU;

20) making preliminary decisions on the application of methods for determining the customs value of imported goods;

21) control over the correctness of the classification of goods in accordance with the Unified Commodity Nomenclature of Foreign Economic Activity of the EAEU;

22) making decisions and providing explanations on the classification of certain types of goods, ensuring the publication of decisions on the classification of certain types of goods;

23) making a decision on the classification of goods in unassembled or disassembled form, including in incomplete or incomplete form, the import of which is supposed to be in various commodity batches for a certain period of time;

24) consideration of documents defined by the customs legislation of the EAEU and the Republic of Kazakhstan, on the basis of which exemption from customs duties and taxes is granted;

25) control over the payment of customs duties, customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest;

26) carrying out transport control at automobile, sea checkpoints and other places of movement of goods across the customs border of the EAEU;

27) implementation of customs control over the movement of goods and vehicles across the customs border of the EAEU;

28) ensuring compliance with customs and tariff regulation measures, prohibitions and restrictions, measures to protect the internal market in respect of goods transported across the customs border of the EAEU;

29) ensuring compliance with the rights and legitimate interests of persons when such persons move goods across the customs border of the EAEU and creating conditions for accelerating trade turnover across the customs border of the EAEU;

30) ensuring, in accordance with the international treaty of the EAEU member States, measures to counteract the legalization (laundering) of proceeds from crime and the financing of terrorism when controlling the movement across the customs border of the EAEU of the currency of the EAEU member States, securities and (or) currency valuables, traveler's checks;

31) consideration of requests and proposals on transit operations from the member countries of the World Trade Organization within the framework of the Agreement on Trade Facilitation (annex to the Marrakesh Agreement on the Establishment of the World Trade Organization dated April 15, 1994, ratified by the Law of the Republic of Kazakhstan dated October 12, 2015) (hereinafter - the SUPT);

32) provision of information at the request of the customs authorities of the member countries of the World Trade Organization within the framework of the TFA;

33) assistance in the implementation of the unified trade policy of the EAEU;

34) implementation of customs control after the release of goods, as well as taking measures to collect arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest;

35) cooperation with customs authorities and other bodies of foreign states and international organizations in accordance with international treaties of the Republic of Kazakhstan;

36) conducting radiation monitoring at checkpoints and other places of movement of goods across the customs border of the EAEU;

37) organization of sanitary and quarantine control at automobile checkpoints across the customs border of the EAEU;

38) performing customs operations and conducting customs control, including within the framework of mutual administrative assistance;

39)implementation of export control in accordance with the legislation of the Republic of Kazakhstan;

40) organization and conduct of training, retraining and advanced training of personnel of state revenue bodies;

41) ensuring the security of the activities of state revenue bodies, protecting officials of state revenue bodies and their family members from illegal actions in accordance with the legislation of the Republic of Kazakhstan;

42) collection and analysis of information on the commission of offenses in the field of customs;

43) implementation of risk assessment and management activities;

44) advising interested persons on the application of the customs legislation of the EAEU and (or) the Republic of Kazakhstan and other issues within the competence of state revenue bodies, free of charge;

45) ensuring timely, objective and comprehensive consideration of appeals and submission of responses or taking appropriate actions, taking into account incoming requests and proposals in the field of customs;

46) providing explanations and comments on the occurrence, execution and termination of a tax obligation within its competence;

47) use of the risk management system;

48) ensuring the completeness of collection and timely transfer of customs payments, taxes, special, anti-dumping, countervailing duties to the budget;

49) participation in the improvement and implementation of customs regulation in the Republic of Kazakhstan;

50) stopping at the State border of the Republic of Kazakhstan, which does not coincide with the customs border of the EAEU, of vehicles, including those engaged in international transportation of goods;

51) request and receipt from the carrier or from a person carrying out the movement of goods across the State border of the Republic of Kazakhstan, which does not coincide with the customs border of the EAEU, the necessary information, as well as documents and information related to the goods being moved;

52) monitoring compliance with prohibitions and restrictions on certain types of goods transported across the State Border of the Republic of Kazakhstan that does not coincide with the customs border of the EAEU;

53) implementation of marking and traceability of goods within the competence;

54) monitoring, within its competence, the turnover of goods subject to labeling and traceability, including in mutual trade with the EAEU member states;

55) implementation of the state policy in the sphere of creation and functioning of special economic and industrial zones within its competence;

56) providing information and explanations on transfer pricing issues within its competence;

57) conducting inspections on transfer pricing issues in cases stipulated by the Law of the Republic of Kazakhstan "On Transfer Pricing";

58) provision of public services in accordance with subordinate regulatory legal acts defining the procedure for the provision of public services;

59) ensuring quality improvement, accessibility of public services;

60) ensuring that service recipients are informed in an accessible form about the procedure for the provision of public services;

61) consideration of applications of service recipients on the provision of public services;

62) taking measures aimed at restoring the violated rights, freedoms and legitimate interests of service recipients;

63) provision of advanced training of employees in the provision of public services, communication with persons with disabilities;

64) provision of information on the procedure for the provision of public services to a single contact center;

65) conducting internal control over the quality of public services in accordance with the legislation of the Republic of Kazakhstan;

66) ensuring compliance by service providers with subordinate regulatory legal acts defining the procedure for the provision of public services;

67) implementation of the state policy in the field of state regulation of production and turnover of ethyl alcohol, alcoholic beverages and tobacco products, state regulation of production and turnover of certain types of petroleum products and biofuels, implementation of the tax policy of the Republic of Kazakhstan;

68) monitoring compliance with the legislation of the Republic of Kazakhstan on permits and notifications when carrying out activities in the field of production and turnover of ethyl alcohol and alcoholic beverages, tobacco products;

69) monitoring compliance with minimum prices for the sale of alcoholic beverages and tobacco products;

70) issuance of a license for storage, wholesale and retail sale of ethyl alcohol and alcoholic beverages;

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

72) control over the production and turnover of ethyl alcohol and alcoholic beverages;

73) interaction with central and local state bodies to control the production and turnover of ethyl alcohol, alcoholic beverages, tobacco products, as well as the turnover of certain types of petroleum products and biofuels;

74) implementation of state control in the field of turnover of petroleum products and biofuels;

75) implementation of desk control over the turnover of petroleum products;

76) implementation of the state policy in the field of state regulation of the turnover of petroleum products within its competence;

77) implementation of desk control of biofuel turnover;

78) consideration of appeals of individuals and legal entities within the competence in accordance with the procedure established by law;

79) appointment by the rehabilitation or bankruptcy manager of a candidate submitted by the creditors' meeting;

80) placement on the Internet resource of the register of creditors' claims;

81) development of proposals for the establishment of special conditions and procedures for the sale of the estate and additional requirements for buyers of the estate in the event of bankruptcy of organizations and individual entrepreneurs who are subjects of natural monopoly or market entities, occupying a dominant or monopoly position in the relevant commodity market or having important strategic importance for the economy of the republic, capable of influencing life, citizens' health, national security or the environment, including organizations, the blocks of shares (participation interests) of which are classified as strategic objects in accordance with the legislation of the Republic of Kazakhstan, as well as those declared bankrupt at the initiative of the state, for which a similar procedure is provided for by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;

82) review of the current information of the rehabilitation manager on the progress of the rehabilitation procedure, the temporary manager on the progress of collecting information on the financial condition of the debtor and the bankruptcy procedure, the bankruptcy manager on the progress of the bankruptcy procedure;

83) control over the movement of products across the State border of the Republic of Kazakhstan;

84) ensuring the fulfillment of obligations and the exercise of the rights of the Republic of Kazakhstan arising from international treaties, as well as monitor the fulfillment by other parties to international treaties of their obligations;

85) making decisions on recognizing potential suppliers as unscrupulous participants in public procurement in accordance with the Law of the Republic of Kazakhstan "On Public Procurement";

86) posting information on the Internet resource in accordance with the legislation of the Republic of Kazakhstan on issues related to the competence of state revenue bodies;

87) suspension of rehabilitation and bankruptcy managers;

88) monitoring compliance with the procedure for conducting an electronic auction for the sale of the debtor's property;

89) taking measures to identify transactions made under circumstances in accordance with Article 7 of the Law of the Republic of Kazakhstan

"On Rehabilitation and Bankruptcy";

90) implementation of state control over the rehabilitation procedure and bankruptcy procedure;

91) request from the participant of the rehabilitation of supporting documents;

92) approval of the sale by the temporary manager of the bankrupt's property in the case provided for by the Law of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy";

93) consideration of complaints against the actions of the temporary administrator, rehabilitation, temporary and bankrupt managers;

94) requesting and receiving information from state bodies, legal entities and their officials about insolvent and insolvent debtors;

95) submission to the temporary and bankruptcy manager of information on the availability and numbers of bank accounts of a person for whom there is a court decision on recognition as bankrupt, balances and movement of money on these accounts that has entered into legal force;

96) challenging in court decisions and actions (inaction) of the temporary administrator, rehabilitation, temporary and bankruptcy managers in case of violations of the Law of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy";

97) providing explanations and comments on the introduction, conduct and termination of rehabilitation and bankruptcy procedures within its competence;

98) interaction with state bodies electronically in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

99) in accordance with the Law of the Republic of Kazakhstan "On rehabilitation and Bankruptcy" placement on the Internet resource:

information message about the creditors' meeting;

announcements on the initiation of bankruptcy proceedings and the procedure for filing claims by creditors;

declarations of recognition of the debtor as bankrupt and its liquidation with the initiation of bankruptcy proceedings;

announcements on the initiation of proceedings in the rehabilitation case and the procedure for filing claims by creditors;

the formed register of creditors' claims, as well as a list of creditors whose claims are not recognized;

announcements of the debtor's liquidation without initiating bankruptcy proceedings and the procedure for filing claims by creditors;

announcements on the application of debt restructuring procedures against the debtor;

list of persons authorized to carry out the activities of the administrator;

100) implementation of other functions provided for by the legislation of the Republic of Kazakhstan.

 

Chapter 3. The status and powers of the head of the Department in the organization of its activities

 

16. The management of the Department is carried out by the head, who is personally responsible for the fulfillment of the tasks assigned to the Department and the exercise of his functions.

17. The Head of the Department is appointed and dismissed in accordance with the legislation of the Republic of Kazakhstan.

18. The Head of the Department has deputies who are appointed to positions and dismissed from positions in accordance with the legislation of the Republic of Kazakhstan

19. The powers of the Head of the Department:

1) determines the duties and powers of his deputies, managers, employees of structural divisions of the Department, heads of territorial bodies of the Department;

2) approves the staffing table of the Department within the limit of the staffing number of the Department;

3) in accordance with the legislation of the Republic of Kazakhstan, appoints and dismisses:

employees of the Department;

heads of state revenue departments by districts, cities, districts in cities and on the territory of special economic zones;

heads of customs posts and their deputies;

heads of departments – customs posts "customs clearance center";

deputies of state revenue departments for districts, cities, districts in cities and on the territory of special economic zones;

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

5) approves the regulations on the structural divisions of the Department;

6) in accordance with the procedure established by the legislation of the Republic of Kazakhstan, resolves issues of business trips, vacations, financial assistance, training (retraining), advanced training, encouragement, payment of allowances and bonuses to deputy heads of the Department, Department employees, heads and deputy heads of territorial bodies of the Department;

7) is personally responsible for combating corruption;

8) is personally responsible for the accuracy of the information provided to the Committee;

9) signs the acts of the Department within the competence;

10) represents the Department in all state bodies and other organizations;

11) exercise other powers provided for by the legislation of the Republic of Kazakhstan.

The execution of the powers of the Head of the Department during his absence is carried out by the person replacing him in accordance with the current legislation of the Republic of Kazakhstan.

20. The Head of the Department determines the powers of his deputies in accordance with the current legislation.

 

Chapter 4. Property of the Department

 

21. The Department may have a separate property on the right of operational management in cases provided for by law.

The property of the Department is formed at the expense of the property transferred to it by the owner, as well as property (including monetary income) acquired as a result of its own activities and other sources not prohibited by the legislation of the Republic of Kazakhstan.

22. The property assigned to the Department belongs to the republican property.

23. The Department does not have the right to independently alienate or otherwise dispose of the property assigned to it and the property acquired at the expense of funds issued to it under the financing plan, unless otherwise established by law.

 

Chapter 5. Reorganization and abolition of the Department

 

24. Reorganization and abolition of the Department is carried out in accordance with the legislation of the Republic of Kazakhstan.

 

List of State institutions – territorial bodies of the Department

 

1. The Department of State Revenue for the city of Aktobe of the Department of State Revenue for the Aktobe region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

2. Administration of State Revenue for the Alginsky district of the Department of State Revenue for the Aktobe region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

3. State Revenue Department for the Bayganinsky district of the Department of State Revenue for the Aktobe region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

4. The Department of State Revenue for the Aitekebiysky district of the Department of State Revenue for the Aktobe region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

5. State Revenue Department for Irgiz district of the Department of State Revenue for Aktobe region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

6. Department of State Revenue for the Kargalinsky district of the Department of State Revenue for the Aktobe region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

7. State Revenue Department for the Martuk district of the Department of State Revenue for the Aktobe region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

8. State Revenue Department for the Mugalzhar district of the Department of State Revenue for the Aktobe region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

9. The State Revenue Department for the Temir district of the Department of State Revenue for the Aktobe region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

10. Department of State Revenue for the Wilsky district of the Department of State Revenue for the Aktobe region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

11. State Revenue Department for the Kondinsky district of the Department of State Revenue for the Aktobe region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

12. The State Revenue Department for the Khromtau district of the Department of State Revenue for the Aktobe region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

13. State Revenue Department for the Shalkar district of the Department of State Revenue for the Aktobe region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.