Topic.7 General provisions of a tax law of the Republic of Kazakhstan .

Purpose: to acquaint with the concept of the tax law as a brunch of law.

 

Plan:

1 The main concepts and  principle of certainty of taxation

2 The rights and obligations of the taxpayer

3 The objectives and the structure of the tax service authorities

4 Kinds of taxes and other obligatory payments.

 

The main concepts and principle of certainty of taxation

Tax Code shall regulate the government-directed relations associated with establishing, introduction and the procedure for the payment of taxes and other obligatory payments to the budget as well as relations between the state and the taxpayer (the tax agent) which are associated with the performance of tax obligations.

Tax regime – set of rules of the tax legislation of the Republic of Kazakhstan, which are used by the taxpayer when computing all

tax obligations relating to payment of taxes and other obligatory payments to the budget as established by this Code;

Taxes – obligatory monetary payments to the budget as established by the state through legislation in a unilateral procedure, except for the cases specified inTax Code, which are paid in certain amounts, which are irrevocable and non-refundable;

Taxpayer – person who is the payer of taxes and other obligatory payments to the budget;

The tax liability shall be a taxpayer's liability to the state, which arises in accordance with the tax legislation of the Republic of Kazakhstan, by virtue of which the taxpayer is obliged to be registered by the tax authority, identify taxable items and (or) items related to taxation, assess and pay taxes and other obligatory payments to the budget, as well as advance and current payments thereof, make tax forms, present tax forms, except for tax registers, to the tax authority within the established time

The Principle of Certainty of Taxation

Taxes and other obligatory payments to the budget of the Republic of Kazakhstan must be well-defined. The certainty of taxation shall be understood as establishing in the tax legislation of the Republic of Kazakhstan of all reasons and procedure for the emergence, implementation and termination of tax obligations of taxpayers, duties of tax agents with regard to the assessment, withholding and transfer of taxes.

-  The Principle of Fairness of Taxation

Taxation in the Republic of Kazakhstan shall be universal and obligatory.  It shall be prohibited to grant tax privileges of individual nature.

- The Principle of Unity of the Tax System

The tax system of the Republic of Kazakhstan shall be uniform in the entire territory of the Republic of Kazakhstan with regard to all taxpayers (tax agents).

- The Principle of Publicity of Tax Legislation of the Republic of Kazakhstan

Regulatory legal acts which regulate issues of taxation shall be subject to obligatory publication in official publications.

 

The rights and obligations of the taxpayer

 

The Rights of the Taxpayer

The taxpayer shall have the following rights:

1) to receive from the tax authorities information on present taxes and other obligatory payments to the budget, on changes in the tax legislation of the Republic of Kazakhstan, explanations in respect of the procedure for completion of tax forms;

2) to represent own interests in the relations, which are regulated by the tax legislation of the Republic of Kazakhstan, personally or through own representative or with participation of a tax consultant;

3) to receive results of tax supervision in cases established by Tax Code;

4) to receive free of charge from the tax authority the standards of rendering of state services approved in accordance with the procedure established by the Legislation of the Republic of Kazakhstan, sheets of the established forms of tax applications and (or) software, which is necessary to present tax reports and application in the electronic format;

5) through an application, to receive from the tax authority duplicates of the tax reports, which were previously presented by the taxpayer;

6) to present to the tax authorities explanations in respect of the assessment and payment of taxes and other obligatory payments to the budget according to the results of tax supervision;

7) not later than in two working days from the time of receipt by the tax authority of a tax application, to receive an excerpt from the personal account concerning the status of settlements with the budget in respect of the fulfilment of the tax obligation, as well as the obligations on the assessment, withholding and transfer of obligatory pension contributions, the calculation and payment of social assessments;

8) to receive, by using a tax application, in the procedure for, and within the deadlines of, as established by Tax Code the following types of certificates: a certificate concerning the absence of tax arrears, arrears of obligatory pension contributions and social assessments; a certificate concerning the absence (presence) of tax arrears, arrears of obligatory pension contributions and social assessments; a certificate on amounts of income received by the non-resident from sources in the Republic of Kazakhstan and withheld (paid) taxes;

9) to receive information on details which are necessary to complete a payment document, for the purposes of fulfilling the tax liability of payment of taxes and other obligatory payments to the budget, as well as information on the procedure for payment of taxes and other obligatory payments to the budget within one working day from the time of applying to the tax authority for said information;

10) to appeal in accordance with the procedure established by Tax Code and other legislative acts of the Republic of Kazakhstan a notice concerning results of the tax audit and (or) a decision of a higher tax authority, which was passed according to results of the consideration of the complaint against the notice, as well as acts (omission) of officials of the tax service authorities;

11) to demand observance of tax secrecy;

12) etc.

Obligations of the Taxpayer

The taxpayer shall be obliged as follows:

1) to fulfil timely and in full volume the tax liability in accordance with this Code;

2) to fulfil other lawful requirements of officials of the tax service authorities concerning the removal of exposed violations of the tax legislation of the Republic of Kazakhstan, as well as not to hinder lawful activities where they perform official functions;

3) on the basis of an injunction, to admit officials of the tax service authorities to examine assets, which are a taxable item and (or) an item related to taxation;

4) to disclose information and other documents specified by the legislation of the Republic of Kazakhstan concerning transfer pricing;

5) to apply cash registers and to observe the procedure for their application established by Tax Code;

6) to file with the tax authority a tax application for conducting of a documentary audit in connection with the cessation of business activities of the individual businessman (except for the cases established by Tax Code), of the activity of private notary, private officer of justice, of advocate, of permanent establishment, non-resident legal person, reorganisation by division and (or) liquidation of the legal person;

7) to inform the tax authorities about the forthcoming receipt of excisable goods (other than motorcars) to be imported from the states –members of the Customs Union in accordance with the procedure established by the Government of the Republic of Kazakhstan.

The taxpayer shall perform other obligations stipulated by Tax Code.