Statuteon the Tax Committee of the Ministry of Financeof the Republic of Kazakhstan

1. General Provisions

1. The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as “the Committee”) is a department of the Ministry of Finance of the Republic of Kazakhstan which shall, within its competence, fulfil realization, control and supervisory functions of ensuring that taxes and other mandatory payments to the budget are received in full, that mandatory pension contributions and social payments to the State Social Insurance Fund are transferred in full and in a timely manner. The Committee’s main tasks shall be: to ensure that taxes and other mandatory payments to the budget are received in full, that mandatory pension contributions and social payments to the State Social Insurance Fund are transferred in full and in a timely manner; to perform tax control activities in the procedure established by the Code of Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (the Tax Code);to ensure economic safety of the Republic of Kazakhstan;to ensure state regulation of production and turnover of ethyl alcohol, alcohol and tobacco products, certain kinds of petroleum products;to effect international cooperation.2. The Committee shall have territorial tax service authorities which are legal entities and include: inter-regional tax committees, tax committees of oblasts and the cities of Astana and Almaty, inter-district tax committees, tax committees of districts, cities and districts within cities, and also tax committees in the territories of special economic zones.3. The Committee shall carry out its activity in accordance with the Constitution and laws of the Republic of Kazakhstan, Acts of the President and the Government of the Republic of Kazakhstan and other normative legal acts, as well as this Statute. 4. The Committee is a legal entity in the organizational and legal form of a state institution. It shall have seals and stamps with its name in the State language, forms of the established sample, and also according to the legislation, budgetary accounts with the Treasury bodies of the Ministry of Finance of the Republic of Kazakhstan and in cases stipulated by the Budgetary Code of the Republic of Kazakhstan and the International Agreements ratified by the Republic of Kazakhstan, other accounts. The Committee shall enter into civil law relations in its own name. The Committee shall have the right to act as a party in civil law relations on behalf of the State, when it is authorized to it in accordance with the legislation of the Republic of Kazakhstan. 5. The form of the act issued by the Committee is the order of a Chairman of the Committee.6. The Committee’s staff number limit is approved by the Government of the Republic of Kazakhstan.7. The Committee’s legal address: 11 Pobeda ave., Astana 8. The Committee’s full name is a state institution “The Tax Committee of the Republic of Kazakhstan” 9. This Statute is a constituent document of the Committee.10. The Committee’s activity is financed from the Republican budget funds. The Committee shall have no right to enter into contractual relations with the subjects of business as to fulfil the duties being the Committee functions. Where by the legislative acts, the Committee is given the right to carry out activity giving revenue, the revenue obtained in the result of such activity shall be transferred to the Republican budget revenue. 2. Functions and Rights of the Committee 11. The Committee, in the procedure established by the legislation, shall perform:1) functions for implementation of the government policy in: conducting the State register of taxpayers of the Republic of Kazakhstan;development and conduct of a single system of recording of taxpayers, objects of taxation and objects related to taxation;cooperation with the central and local state bodies in carrying out control over the execution of the tax law;organization of accounting and reporting in production and turnover of ethyl alcoholic, alcoholic and tobacco products;cooperation with the state bodies in carrying out over production and turnover of ethyl alcoholic, alcoholic and tobacco products;monitoring of the taxpayers’ financial and economic activities, petroleum products producers activity, petroleum suppliers, and persons who are engaged in realization from bases of petroleum products, including persons producing tobacco products;conduct of a single database on production and turnover of certain kinds of petroleum products;cooperation and collaboration, within its competence, with the international organizations in issues of receipt of taxes and other mandatory payments to the budget, and also in the field of production and turnover of excisable goods;organizations and effecting of actions on recovery of tax arrears by enforcement;review of legal entities and individuals’ appeal of a tax audit report notice with regard to amount of taxes, penalties and fines assessed, as well as with regard to actions (inactions) of officials of tax service authorities in the procedure established by the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget " (the Tax Code); to provide clarifications and commentaries of how tax obligations are incurred, fulfilled and terminated. licensing of production and import of ethyl alcohol and alcohol products, production of tobacco products, and the activity with regard to organization and holding of lotteries in the Republic of Kazakhstan; determination of forms, procedure and terms of submitting by other state bodies of information on volumes of production and (or) turnover of petroleum products and other necessary information to a single database;regulation of production and turnover of ethyl alcoholic, alcoholic and tobacco products and certain kinds of petroleum products, within its competence;fulfillment of the international obligations of the Republic of Kazakhstan on issues of struggle against tax delinquency;2) Control and supervisory functions:control of observance of the legislation stipulating that taxes and other mandatory payments to the budget are transferred in full;control, within its competence, of receipt of non-tax payments established by the normative legal acts (except for the receipts of state enterprises’ shares in the profit, dividends on block of shares being of the state ownership, receipts from a rent payment for usage of "Baikonur" complex, receipts from rent and sale of the republican state property, privatization of objects of the state ownership, and operations with the capital);state control over the application of transfer prices; supervision over the activity of the Republic of Kazakhstan’s state bodies authorized to calculate and (or) collect the mandatory payments to the state budget; control over storage, purchase and recording of the excise stamps for the marking of excisable goods in accordance with the legislation in force, as well as manufacturing, storage, purchase and recording of accounting and control stamps; control over the work of excise posts in organizations carrying out production of excisable goods; control, as well as taking measures to violaters in the sphere of production and turnover of ethyl alcoholic, alcoholic and tobacco products, according to the legislation of the Republic of Kazakhstan; control of observance of normative legal acts within its competence; control over the turnover of petroleum products by means of accompanying way-bills and declarations of production and turnover of petroleum products.12. The Committee shall have the right: to make proposals to the Ministry of Finance of the Republic of Kazakhstan for determining of the Republic of Kazakhstan’s state bodies authorized to ensure calculation and (or) collection of mandatory payments to the state budget;to make offers for development of methodology in tax administration and other mandatory payments to the budget, and also improvement of methods of management and control over the fulfillment of functional procedures with the help of information technologies;to make offers for perfection of forms and methods of collecting of the state reporting on taxes and other mandatory payments to the state budget;to analyze and generalize a practice of application of the legislation in taxation, as well as to make offers on perfection of the legislation in this area;to make offers concerning projects of international contracts and the agreements having economic aspects of cooperation;to request and receive, following the procedure established by the legislation, the information and documents necessary for realization of primary goals and functions of the Committee;to conduct inspections of the taxpayers’ monetary documents, accounting books, reports, estimates, cash on hand, securities, statements, declarations, and other documents related to the fulfilment of tax obligations, in compliance with the requirements established by the legislative acts of the Republic of Kazakhstan;to request that a taxpayers furnish documents regarding the calculation and payment (withholding and transfer) of taxes and other mandatory payments to the budget following the forms established by the authorized government agency, explanations regarding the completion of these forms, as well as documents confirming that taxes and other mandatory payments to the budget and mandatory pension contributions to pension accumulating funds, have been calculated correctly and paid promptly (withheld and transferred); in the course of performing of tax audit, following the procedure determined by the legislative acts of the Republic of Kazakhstan, to confiscate from a taxpayer documents containing evidence that tax violations have been committed;to inspect any object of taxation and object related to taxation that is used for the purpose of earning income, regardless of their location, and to conduct an inventory of a taxpayer’s property (except for residential premises); to inspect, on controllable objects, the conformity of volume of produced ethyl alcohol and alcohol products with the standards effective in this branch, in these purposes to control the equipment of such objects with controlling devices of accounting, observance of norms and rules of the technological process and turnover of ethyl alcohol and alcohol products; to carry out control over the legal entities and individuals producing, carrying out storage and realization, and import of ethyl alcohol and alcohol products, and producing tobacco products, for their conformity with the qualifying requirements to licensees; to control over utilization of ethyl alcohol by government medical institutions, as well as by producers of therapeutic and pharmaceutical preparations, within its competence; to accept, maintain records and carry out an analysis of declarations on the balance and turnover of tobacco products; to accept and maintain records of passports of tobacco products production following the legislation of the Republic of Kazakhstan; to carry out control over the legal entities and individuals producing, carrying out storage and sale, and import of excisable production, regarding completeness and timeliness of receipts of excises from production and turnover of excisable production; to obtain information from a taxpayer in the form of electronic documents based on a list approved by the Government of the Republic of Kazakhstan and in the accordance with the procedure established by the legislation; in matters concerning the taxation of a taxpayer being audited who is an individual entrepreneur or a legal entity, to obtain in accordance with procedures established by legislation of the Republic of Kazakhstan from banks or institutions performing certain types of banking operations information about the existence of bank accounts and the numbers of these accounts, and the balances and movement of funds on these accounts in compliance with the requirements established by legislative acts of the Republic of Kazakhstan regarding the disclosure of information that constitutes a commercial secret, bank secret, or other secret protected by law; to determine a taxpayers’ tax obligation indirectly in those cases provided for in the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (the Tax Code); within its competence, to audit authorized bodies with regard to the issues of correctness of calculation, completeness of collection and timeliness of transfer of other obligatory payments to the budget; to give instructions obligatory for execution, to the Committee’s territorial bodies; within its competence, to issue normative legal acts; in accordance with the legislation of the Republic of Kazakhstan, to consider issues with regard to a change in the term of fulfillment of tax liabilities; to take decision on prolongation of terms of submission of tax declaration in the procedure established by the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (the Tax Code); to impose administrative penalties in accordance with the legislative acts of the Republic of Kazakhstan; to file suits in court, as well as to file petitions with the courts for the recognition of a person having arrears of taxes and other mandatory payments to the budget as a bankrupt, for compulsory issue of the declared shares of a taxpayer being a joint-stock company with state participation in the authorized capital in accordance with the legislation of the Republic of Kazakhstan, the liquidation of a legal entity on grounds provided for under subitem 4) of item 2 of Article 49 of the Civil Code of the Republic of Kazakhstan. to carry out measures for improvement of the staff professional skills. 3. The Committee’s Property 13. The Committee shall have a separate property with the right of operative management.The Committee’s property shall be formed of the property transferred to it by the state, and shall consist of a fixed assets and working capital, as well as other property the cost of which is reflected in the Committee’s balance.14. The property assigned to the Committee shall be attributed to the Republican property. 15. The Committee has no right to alienate independently or otherwise dispose of the property assigned to it. The Committee may be entitled to dispose of the property in cases and to the extent established by the legislation. 4. Organization of the Committee’s Activity 16. The Committee and its territorial bodies shall form a uniform structure of the tax service authorities. 17. The Committee shall be headed by a Chairman appointed to a post and dismissed by the Government of the Republic of Kazakhstan on presentation of the Minister of Finance of the Republic of Kazakhstan. The Chairman of the Committee shall have deputy chairman (chairmen), appointed to a post and dismissed by the Minister of Finance of the Republic of Kazakhstan on presentation of the Chairman of the Committee.The number of deputy chairmen of the Committee shall be determined by the Government of the Republic of Kazakhstan.18. The Chairman shall organize and supervise over the Committee’s activities, and shall be personally responsible for fulfilment of tasks assigned to the Committee and performance of his(her) personal duties. 19. For these purposes, the Chairman shall:determine the duties and terms of reference of his(her) deputies and heads of the Committee’s structural subdivisions;appoint to posts and dismiss heads of inter-regional tax committees, tax committees in oblasts and the cities of Almaty and Astana, and also heads of tax committees in the territory of special economic zones, with the concurrence of the Minister of Finance of the Republic of Kazakhstan.approve the staff lists of the Committee within the structure and staff number limit approved by the Government of the Republic of Kazakhstan;approve statutes on structural subdivisions of the Committee;appoint and dismiss the Committee’s employees in accordance with the legislation give incentives and impose punishments following the procedure established by the legislation of the Republic of Kazakhstan;sign the Committee orders;represent the Committee in state bodies and other organizations in accordance with the legislation of the Republic of Kazakhstan. 5. Reorganization and Liquidation of the Committee 20. Reorganization and liquidation of the Committee shall be carried out in accordance with the legislation of the Republic of Kazakhstan.

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