For mobile transfers questions

    kgd-mangistau

    kgd-mangistau·
    • Inwhatcases do bankstransferinformationaboutmobiletransfers of individuals to thetaxauthorities?

    Answer:

    According to subparagraph 24) of paragraph 2 of Article 55 of the Tax Code of the Republic of Kazakhstan, banking organizations provide information on the amount of money received into the bank account of an individual from other individuals, if there are signs of income from entrepreneurial activities.

    The transfer of information is carried out only upon simultaneous fulfillment of the established criteria approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated November 12, 2025 No. 698.

    In particular, if an individual receives money from 100 or more different persons to a bank account not designated for entrepreneurial activity during each of three consecutive calendar months, and the total amount of receipts exceeds 12 times the minimum wage, such information is sent by second-tier banks to the state revenue authorities.

    • Is informationtransmitted to thetaxauthoritiesif an individual is registeredas an individualentrepreneur?

    Answer:

    Information is transmitted to the state revenue authorities for all individuals who meet the established criteria, regardless of whether they are registered as an individual entrepreneur. This is due to the fact that the control takes into account the funds received into a bank account that is not intended for business activities.

    • What actions do the state revenue authorities take after receiving information from banks?

    Answer:

    Afterreceivinginformationfrom the second-tierbanks, the staterevenueauthoritiescarry out activitiesintwostages.

    The first stage is informing the taxpayer.

    InaccordancewithArticle93 of the TaxCode of the Republic of Kazakhstan, the taxauthoritiesinform the taxpayeraboutthesignsofincome generation.Forthesepurposes, a notification is sent to the taxpayer,whichis of a notificationnatureand does notrequirearesponse.

    The secondstageiscontrolmeasures.In the future,ifthere are grounds, the staterevenueauthoritiescarry out deskcontrolin accordance with the procedureprovided for by the TaxCode of the Republic of Kazakhstan.According to the results of deskcontrol,incase of discrepancies,inaccordancewithArticle137 of the TaxCode of the Republic of Kazakhstan, a notification is sent to the taxpayer.

    Thenotification is executed by the taxpayerwithin30workingdaysfrom the dayfollowingtheday of itsdelivery.

    • Whatactionsshould a taxpayertakewhenreceiving a notification based on the results of the deskinspection?

    Answer:

    In accordance with article 93 of the Tax Code of the Republic, a notification is sent to the taxpayer, which is of a notification nature and does not require a response.

    An individualindependentlydecideson the need to fulfilltaxobligations.

    In case of sending a notification, in accordance with Article 137 of the Tax Code of the Republic of Kazakhstan, the taxpayer is obliged to eliminate violations by submitting tax reports within the prescribed period;

    in case of disagreement, providewrittenexplanationsindicating the reasons for the discrepancies,ifnecessary, accompanied by supportingdocuments.

    Incase of failure to provide explanationsor the need to confirm the accuracyof the information provided, the taxauthority has the right to conduct a taxaudit.

    • Are mobiletransferstaxed?

    Answer:

    Thetransfers themselves arenotsubject to taxation.According to the norms of the TaxCode of the Republic of Kazakhstan, the income of an individual is subject to taxation.

    If the transferisincome(for example,paymentfor a productorservice),it is subject to taxation.

    • In what cases can the activity of receiving transfers be recognized as entrepreneurial?

    Answer:

    According to paragraph 1 of Article 2 of the Entrepreneurial Code of the Republic of Kazakhstan, entrepreneurship is an independent, initiative activity of citizens aimed at generating net income from the sale of goods, performance of works or provision of services.

    Ifmobiletransfersaresystematicandinvolvepayment for goods,works, orservices,suchreceiptsmayberecognized as incomefromentrepreneurialactivity.

    • What is the responsibility for conducting business without registration?

    Answer:

    According to article463 of the Code of the Republic of Kazakhstan"OnAdministrativeOffenses", engaging in entrepreneurialactivitywithoutregistration,iftheseactions do notcontainsigns of a criminaloffense,entails a fineonindividualsin the amount of fifteenmonthlycalculationindices.Forrepeatedcommissionwithin a yearafter the imposition of an administrativepenalty,afine of thirtymonthlycalculationindices is provided forindividuals.

    • How do the tax authorities select transfers for analysis? How do the tax authorities select transfers for analysis? How do the tax authorities select transfers for analysis?

    Answer:

    The selection and determination of compliance with the established criteria approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated November 12, 2025 No. 698 is carried out by second-tier banks. In case of simultaneous fulfillment of the criteria (receipt of funds from 100 or more different persons within three consecutive months and an amount exceeding 1,020,000 tenge), banks transmit the relevant information to the state revenue authorities.

    • Are transfers between relatives taxed?

    Answer:

    No, they are nottaxable.InaccordancewithArticle405 of the TaxCode of the Republic of Kazakhstan(asamendedfromJanuary1, 2026),suchincome is notincludedin the list of incomesubject to taxation by an individualindependently.Whatif the money is being transferredfor a birthday,wedding, or gift?Answer:Suchtransfersaregiftsandarepersonal in nature.According to Article405 of the TaxCode of the Republic of Kazakhstan(asamendedfromJanuary1, 2026),they do notrelatetoincomesubject to taxation.Whatifparents are raisingmoney for aschoolorkindergarten?Answer:Suchreceipts are notrecognized as income.InaccordancewithArticle405 of the TaxCode of the Republic of Kazakhstan(asamendedfromJanuary1, 2026),theseamounts do notrelatetoincomesubject to taxation by an individual.

    • Do I need to declare personal transfers?

    Answer:

    According to Article 405 of the Tax Code of the Republic of Kazakhstan, personal transfers do not relate to income subject to taxation by an individual independently. Will taxes be automatically charged? Answer: No. The tax authorities conduct an analysis and, if there are grounds, send a notification within the framework of desk control in accordance with Article 137 of the Tax Code of the Republic of Kazakhstan.

    Is it possibletouse a personalaccountforbusiness?

    The answer is no. Article 27 of the Business Code of the Republic of Kazakhstan establishes the obligation of individual entrepreneurs to open settlement accounts in banks for conducting business.

    In addition,Article110 of the TaxCode of the Republic of Kazakhstanstipulatesthatanymonetarypaymentsforgoodsandservices(in cash, by cardor by mobiletransfer)must be carried out with the mandatoryuse of cashregistersor a specialmobileapplication.

    In case of non-application of the KKM, Article 284 of the Code of Administrative Offences of the Republic of Kazakhstan provides for administrative liability from a warning to 15 MCI in case of repeated violation.

    • If I receive money from my children, brothers or sisters on a regular basis, will they be taxed?

    Answer:

    No,suchincome is notsubject to taxation,as it is of a personal(family)natureandisnotincomefromentrepreneurialactivity.

    At the same time, during the analysis, one of the selection criteria is the receipt of funds from one hundred or more different persons.

    Thus,transfersfromfamilymembers(a limitednumber of people) do notmeetthesecriteriaand are notconsideredasentrepreneurialincome.

    • If a notification is sent to me based on the results of mobile transfer analysis, where will it go?

    Answer:

    The notification is sent to thetaxpayer's personalaccount. In addition,anE-govnotification is sent about the notificationof the results of the deskinspection to the taxpayer'spersonalaccount. Do I needtocontactthetaxauthoritiespersonallywhen I receive a notification?Answer: No, a personalvisit is notrequired. The response to thenotificationcanbesubmittedelectronicallythrough the taxpayer's personalaccount. The response is signed with an electronicdigitalsignature(EDS)andislegallybinding.

    • What is the deadline for the notification?

    Answer:

    The notice execution period is 30 business days. Within the specified period, the taxpayer must provide an explanation, or submit tax reports (declaration) if there are relevant obligations.

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    Appendix 162 to Order Председателя Комитета No. 522 of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated September 7, 2016 Қазақстан Республикасы Қаржы министрлігі Мемлекеттік кірістер комитетінің Маңғыстау облысы бойынша Мемлекеттік кірістер департаменті туралы ереже A footnote. Regulation - as amended by Order No. 496 of the Acting Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 12.07.2022 № 496 . Chapter 1. General provisions The State Revenue Department for Mangystau region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the Department) is a territorial body of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the Committee), authorized to perform state management and control functions in the following areas: 1) tax and customs administration; 2) state regulation of production and turnover of ethyl alcohol, alcoholic products 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 (except for state-owned enterprises, institutions, banks, insurance (reinsurance) organizations and accumulative pension funds), as well as the state administration for the restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan; 6) in other areas referred to the competence of the Department by the current legislation. A footnote. Item 1 as amended by Order No. 81 of the Acting Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 03.03.2023 № 81 . The Department carries out its activities in accordance with the Constitution and laws of the Republic of Kazakhstan, acts of the President and Government of the Republic of Kazakhstan, other regulatory legal acts, as well as this Regulation. 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. The Department enters into civil relations on its own behalf. 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. 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If the Department is granted the right осуществлятьto carry out income-generating activities by legislative acts, then the income received from such activities is sent to the state budget. Chapter 2. Tasks, rights and obligations of the Department Tasks: 1) ensuring the implementation of the customs, tax and other legislation of the Republic of Kazakhstan, control over compliance with which is entrusted to the state revenue bodies, customs legislation of the Eurasian Economic Union (hereinafter referred to as the EAEU); 2) ensuring the completeness and timeliness of receipt of taxes and other mandatory payments to the budget, as well as special, anti-dumping and countervailing duties; 3) ensuring the completeness and timeliness of calculating, withholding and transferring 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 the national security of the Republic of Kazakhstan, human life and health, animal and plant life, and the environment; 7) creating conditions for speeding up and simplifying the movement of goods across the customs border of the EAEU; 8) state regulation of production and turnover of ethyl alcohol and alcoholic products, tobacco products, as well as turnover of petroleum products and biofuels; 9) state regulation in the field of rehabilitation and bankruptcy (except for state-owned enterprises, institutions, banks, insurance (reinsurance) organizations and accumulative pension funds), as well as the state administration for the restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan; 10) international cooperation on issues within the competence of the Committee; 11) performing other tasks stipulated by the legislation of the Republic of Kazakhstan. A footnote. Item 13 as amended by Order No. 81 of the Acting Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 03.03.2023 № 81 . Rights and obligations of the Department: 1) rights: carry out international cooperation on taxation issues, including exchange of information with authorized bodies of foreign states; to require, during tax control, a taxpayer (tax agent) to grant the right of access to view the data of software intended for automating accounting and tax accounting, and (or) an information system containing data from primary accounting documents, accounting registers, information about taxable objects and (or) objects related to taxation, in the following cases: if the taxpayer (tax agent) uses such software and (or) information system, except for the right of access to view data of the software and (or) information system of second-tier banks and organizations performing certain types of banking operations containing information constituting a banking secret in accordance with the laws of the Republic of Kazakhstan; require the taxpayer (tax agent) to: 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 tax forms prepared by the taxpayer (tax agent), as well as financial statements of the taxpayer (tax agent), including consolidated financial statements of a resident taxpayer (tax agent), including 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 provide for mandatory audit; implement (implement) pilot projects that provide for a different procedure for tax administration and fulfillment of tax obligations by taxpayers in order to modernize and improve tax administration; receive information from second-tier banks and organizations engaged in certain types of banking operations, custodians, unified registrar, brokers and / or dealers who have the right to maintain customer accounts as nominee holders of securities, investment portfolio managers, as well as insurance organizations, the presentation of which is provided for by the tax legislation of the Republic of Kazakhstan; receive from second-tier banks and organizations engaged in certain types of banking operations information on the existence 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; in the course of a 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; request and receive from state bodies of the Republic of Kazakhstan and bodies of foreign states, declarants, persons engaged in activities in the field of customs affairs, and verifiable 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 information security tools in accordance with the legislation of the Republic of Kazakhstan; carry out research, educational and 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 air vessels that have left the customs territory of the EAEU, without the permission of state revenue bodies; to take samples and samples of goods in accordance with the legislation of the Republic of Kazakhstan; to withdraw documents or copies thereof from the inspected person with the drawing up of an act of withdrawal during on-site customs inspections; seize goods or seize them in accordance with the procedure established by the legislation of the Republic of Kazakhstan for the duration of an on-site customs inspection to prevent actions aimed at alienating goods or disposing of these goods in any other way; seal the premises where the goods are located in cases stipulated by the legislation of the Republic of Kazakhstan; interact with state bodies, ensuring mutual exchange of information, including by electronic means in accordance with the procedure established by the legislation of the Republic of Kazakhstan; organize and conduct events to improve the tax and customs culture and public awareness of tax legislation and customs legislation of the EAEU and the Republic of Kazakhstan; purchase goods to perform the functions assigned to 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 suggestions for improving 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 the current legislation on issues falling within the competence of the Department; send notifications on the elimination of violations based on the results of desk control of the administrator's activities, as well as on the elimination of violations identified based on the results of checking the activities of the previous administrator who was suspended for these violations; Liquidate the bankrupt without initiating bankruptcy proceedings in accordance with the procedure established by the legislation of the Republic of Kazakhstan; send a reasoned refusal to the creditors ' meeting to appoint a candidate for rehabilitation or bankruptcy managers or a notice of withdrawal of rehabilitation or bankruptcy managers from registration; involve specialists of other state bodies, consultants and experts from among individuals and legal entities of the Republic of Kazakhstan and other states in regulating the production and turnover of ethyl alcohol and alcoholic products; check compliance of subjects with the norms, rules and instructions of the technological process, storage and sale, technical regulations and standards in force in the sphere of production and turnover of ethyl alcohol, alcoholic products and tobacco products, as well as turnover of certain types of petroleum products and biofuels; carry out control of equipment of technological lines of production of ethyl alcohol and lines of filling of alcoholic products with the corresponding alcohol measuring devices and control metering devices and their functioning; check the actual production volumes of ethyl alcohol, vodkas and distillery products in order to comply with the minimum volume production requirements established by the legislation of the Republic of Kazakhstan; send, within the scope of their competence, a request to tobacco product manufacturers to provide the necessary information for the implementation of state regulation of the production and turnover of tobacco products; 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; make documentation, video and audio recordings, film and photography of facts and events in accordance with the legislative acts of the Republic of Kazakhstan; encourage employees, impose disciplinary penalties, and bring employees to financial responsibility in cases and in accordance with the procedure provided for by the Legislation of the Russian Federation. The Labor Code and legislation on civil service of the Republic of Kazakhstan; participate in the development and implementation of anti-crime programs in the Republic of Kazakhstan; 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 stipulated by the current legislative acts; 2) responsibilities: 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, and explain issues related to the application of the tax legislation of the Republic of Kazakhstan; within the limits of their competence, explain and comment on the occurrence, execution and termination of a tax liability; 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 performs financial monitoring and takes other measures to counteract the legalization (laundering) of income, in accordance with the legislation of the Republic of Kazakhstan; post on the Internet resource of the authorized body in accordance with the procedure and cases determined by the Legislation of the Russian Federation. According to 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; registration of which was declared invalid on the basis of a court act that entered into legal force; provide free of charge to the taxpayer (tax agent) forms of the established tax application forms and (or) software necessary for submitting tax reports and applications in electronic form; apply methods of ensuring the fulfillment of a tax obligation and collect tax arrears of a taxpayer (tax agent) in a compulsory manner; monitor compliance with the procedure for accounting, storage, evaluation, further use and sale of property converted into state ownership, for 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 for the completeness and timeliness of receipt of money to the budget in case of its sale; exercise control over the activities of authorized state bodies and local executive bodies on the correctness of calculation, completeness of collection and timely transfer of taxes and payments to the budget; according to the tax application of a taxpayer (tax agent), submit, in accordance with the procedure and terms established by the Tax Code, a certificate of the amounts of income received by a non-resident from sources in the Republic of Kazakhstan and taxes withheld (paid); conduct inspections of subjects on issues related to state regulation of production and turnover of certain types of excisable goods; exercise control over the activities of excise posts in organizations engaged in the production and import of excisable goods; observe tax secrecy and other secrets protected by the legislation of the Republic of Kazakhstan; keep records of taxpayers, objects of taxation and (or) objects related to taxation, accounting of calculated, accrued and paid taxes and other mandatory payments to the budget, calculated, withheld and transferred mandatory pension contributions, mandatory professional pension contributions, calculated and paid social contributions; 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 accordance with the procedure and cases established by the legislation of the Republic of Kazakhstan; promote the development of foreign trade by creating conditions conducive to accelerating trade turnover across the customs border of the EAEU; carry out customs control over goods and vehicles moving across the customs border of the EAEU; provide assistance, within the limits of their powers, to declarants and persons engaged in activities in the field of customs affairs in the exercise of their rights; ensure the completeness of collection and timely transfer to the budget of customs payments, taxes, special, anti-dumping, countervailing duties; make decisions within the limits of their competence within the time limits established by the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", and monitor the activities of declarants and persons engaged in activities in the field of customs affairs, their compliance with the conditions and obligations established by the customs legislation of the EAEU and (or) the Republic of Kazakhstan, as well as ensure, within its competence, the protection of the customs border of the EAEU for compliance with the customs and other legislation of the Republic of Kazakhstan; collect and analyze information on the commission of administrative offenses in the field of customs affairs; implement, in cooperation with national security agencies and other relevant state bodies of the Republic of Kazakhstan, measures to ensure the protection of the customs border of the EAEU; ensure timely, objective and comprehensive consideration of applications and submission of responses or implementation of appropriate actions, taking into account incoming requests and proposals in the field of customs affairs; 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 established 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 amounts of customs payments and taxes not paid to the budget within the established time frame, as well as penalties and interest; perform customs administration in accordance with the customs legislation of the EAEU and / or the Republic of Kazakhstan; ensure the safety of goods converted into state ownership prior to 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 ensure, 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 members of their families; observe the rights of the taxpayer (tax agent) and declarants and persons engaged in activities in the field of customs affairs; protect the interests of the state; consider appeals, applications and complaints about actions (inaction) of the state revenue body and (or) officials of the state revenue body in accordance with the procedure and terms established by the legislation of the Republic of Kazakhstan; provide public services in accordance with the by-laws and regulations that determine the procedure for providing public services; review decisions 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; bring to administrative responsibility in accordance with the procedure established by the legislation of the Republic of Kazakhstan on administrative offenses; perform other dutiesstipulated by the legislation of the Republic of Kazakhstan. A footnote. Item 14 as amended by Order No. 525 of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 06.11.2023 № 525 . 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 declaring transactions invalid, liquidating 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) offsetting and / or returning tax and non-tax revenues within the scope of competence established by regulatory legal acts; 8) interaction with central and local state bodies to monitor the implementation of tax legislation; 9) 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, moving excisable goods on the territory of the Republic of Kazakhstan, as well as by establishing excise posts; 10) participation in modernization and re-engineering of business processes of tax and customs administration; 11) implementation of tax and customs administration; 12) identification and consideration of administrative offenses assigned by the legislation of the Republic of Kazakhstan to the jurisdiction of this body; 13) documentation, 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 state bodies of the Republic of Kazakhstan, if such information is necessary for these bodies to perform tasks and perform 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 legally protected secrets (secrets), as well as other confidential information, international treaties of the Republic of Kazakhstan; 16) information on the customs legislation of the Republic of Kazakhstan is provided 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) providing timely information on a permanent basis to participants of foreign economic and other activities in the field of customs affairs, including changes and additions to the customs legislation of the EAEU and (or) the Republic of Kazakhstan; 18) control over the prevention of 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 creation of conditions that facilitate the simplification of customs operations in respect of goods and vehicles moved 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 giving 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 an unassembled or disassembled form, including in an incomplete or incomplete form, the import of which is expected to be carried out in various commodity batches within a certain period of time; 24) review of documents defined by the customs legislation of the EAEU and the Republic of Kazakhstan, on the basis of which exemption from customs payments and taxes is granted; 25) control over the payment of customs duties, customs duties, taxes, special, anti-dumping, countervailing duties, penalties, and 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 relation to goods moved 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 an 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 of the currency of the EAEU member States, securities and (or) currency valuables, traveler's checks across the customs border of the EAEU; 31) consideration of requests and proposals on transit operations from 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 of April 15, 1994, ratified by the Law of the Republic of Kazakhstan of October 12, 2015) (hereinafter-TFA); 32) providing information at the request of the customs authorities of the World Trade Organization member countries 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 in 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) carrying out radiation control 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 in the framework of mutual administrative assistance; 39)implementation of export control in accordance with the legislation of the Republic of Kazakhstan; 40) organization and implementation 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 affairs; 43) implementation of risk assessment and management activities; 44) advising interested parties on issues related to the application of the customs legislation of the EAEU and (or) the Republic of Kazakhstan and other issues falling within the competence of state revenue bodies, on a gratuitous basis; 45) ensuring timely, objective and comprehensive consideration of applications and submission of responses or performing appropriate actions, taking into account incoming requests and proposals in the field of customs affairs; 46) provide explanations and comments on the occurrence, execution and termination of a tax liability within the scope of its competence; 47) use of the risk management system; 48) ensuring the completeness of collection and timely transfer to the budget of customs payments, taxes, special, anti-dumping, countervailing duties; 49) participation in the improvement and implementation of customs regulation in the Republic of Kazakhstan; 50) stopping on the State border of the Republic of Kazakhstan, which does not coincide with the customs border of the EAEU, vehicles, including those engaged in international transportation of goods; 51) request and receive from the carrier or from a person moving goods across the State Border of the Republic of Kazakhstan that 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 moved 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 scope of their 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 providing public services; 59) ensuring improvement of the quality and accessibility of public services; 60) ensuring that service recipients are informed in an accessible form about the procedure for providing public services; 61) consideration of requests from service recipients regarding the provision of public services; 62) taking measures aimed at restoring the violated rights, freedoms and legitimate interests of service recipients; 63) ensuring professional development of employees in the provision of public services, communication with persons with disabilities; 64) providing information on the procedure for rendering public services to a single contact center; 65) conducting internal control over the quality of public services rendered in accordance with the legislation of the Republic of Kazakhstan; 66) ensuring that service providers comply with by-laws and regulations that determine the procedure for providing public services; 67) implementation of the state policy in the field of state regulation of production and turnover of ethyl alcohol, alcoholic products 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 products, tobacco products; 69) monitoring compliance with minimum prices for the sale of alcoholic beverages and tobacco products; 70) issuing licenses for storage, wholesale and retail sale of ethyl alcohol and alcoholic products; 71) maintaining 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 products; 73) interaction with central and local state bodies to exercise control over the production and turnover of ethyl alcohol, alcoholic products, 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 cameral control of biofuel turnover; 78) consideration of appeals of individuals and legal entities within the scope of their competence in accordance with the procedure established by law; 79) appointment банкротнымof a candidate submitted by the creditors ' meeting as a rehabilitation or bankruptcy manager, as well as a financial manager in accordance with the Laws of the Republic of Kazakhstan " On Rehabilitation and Bankruptcy " and " On Restoration of Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan "; 79-1) filing an application for payment of remuneration to a financial manager in accordance with the Law of the Republic of Kazakhstan "On Restoration of Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan; 80) placement on the Internet resource of the register of creditors ' claims in accordance with the Laws of the Republic of Kazakhstan " On Rehabilitation and Bankruptcy " and " On Restoration of solvency and Bankruptcy of citizens of the Republic of Kazakhstan "; 81) development of proposals for establishing special conditions and procedures for the sale of the property estate and additional requirements for buyers of property estate objects in the event of bankruptcy of organizations and individual entrepreneurs that are subjects of a natural monopoly or market entities that occupy a dominant or monopoly position in the relevant commodity market or are of strategic importance for the economy of the republic, public health, national security or the environment, including organizations whose blocks of shares (participation interests) are classified as strategic objects in accordance with the legislation of the Republic of Kazakhstan, as well as those declared bankrupt on the initiative of the state, for which such a procedure is provided for by the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy; 82) review of current information of the rehabilitation manager on the progress of the rehabilitation procedure, the interim 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) ensure the fulfillment of obligations and exercise the rights of the Republic of Kazakhstan arising from international treaties, as well as monitor the fulfillment of their obligations by other parties to international treaties; 85) making decisions on recognizing potential suppliers as unfair 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 falling within the competence of state revenue bodies; 87) removal 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 implementation of rehabilitation and bankruptcy procedures; 91) making a request for supporting documents from the rehabilitation participant; 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 about actions (omissions) of the temporary administrator, rehabilitation, temporary, bankruptcy and financial managers in accordance with the Laws of the Republic of Kazakhstan " On Rehabilitation and Bankruptcy " and " On Restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan "; 94) request and receive information about debtors from state bodies, individuals and legal entities and their officials in accordance with the Laws of the Republic of Kazakhstan " On Rehabilitation and Bankruptcy " and " On Restoration of Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan "; 95) providing temporary and bankruptcy managers with information on the existence and numbers of bank accounts of a person for whom there is a court decision on declaring bankruptcy that has entered into legal force, the balance and movement of money on these accounts in accordance with the Law of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy"; 95-1) providing the financial manager with information on the financial position of the debtor, its property and obligations in accordance with the Law of the Republic of Kazakhstan "On Restoration of Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan"; 96) challenge 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) provide 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 notice on holding a creditors ' meeting; announcements about the initiation of bankruptcy proceedings and the procedure for filing claims by creditors; announcements of declaring the debtor bankrupt and liquidating it with the initiation of bankruptcy proceedings; announcements about the initiation of rehabilitation proceedings and the procedure for filing claims by creditors; formed register of creditors ' claims, as well as a list of creditors whose claims are not recognized; announcement of the debtor's liquidation without initiating bankruptcy proceedings and the procedure for filing claims by creditors; announcements about the application of the debt restructuring procedure in relation to the debtor; a list of persons authorized to carry out the administrator's activities; 99-1) in accordance with the Law of the Republic of Kazakhstan "On restoration of solvency and bankruptcy of citizens of the Republic of Kazakhstan" placement on the Internet resource: a list of citizens who have been subjected to, terminated, or completed out-of-court bankruptcy proceedings; a list of citizens in respect of whom the relevant rulings and decisions of the courts have entered into legal force; announcements in Kazakh and Russian about the initiation of proceedings on the application of the procedure for restoring solvency or judicial bankruptcy and the procedure for filing claims by creditors; 99-2) in accordance with the Law of the Republic of Kazakhstan "On Restoration of solvency and Bankruptcy of citizens of the Republic of Kazakhstan" placement on веб-порталеthe e-government web portal: a list of citizens who have been subjected to, terminated, or completed out-of-court bankruptcy proceedings; a list of citizens in respect of whom the relevant rulings and decisions of the courts have entered into legal force; 99-3) sending to the debtor and creditor information on the exclusion of the financial manager from the state electronic register of permits and notifications and on the appointment of a new financial manager within five working days from the date of exclusion of the notification from such register in accordance with the Law of the Republic of Kazakhstan "On Restoration of Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan"; 99-4) implementation of state control over the activities of the financial manager in the procedures of restoring solvency and judicial bankruptcy; 99-5) conducting an audit of the debtor to detect deliberate bankruptcy at the request of the creditor in accordance with the Law of the Republic of Kazakhstan "On Restoration of Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan"; 99-6) sending an application to the court for termination of the procedure for restoring solvency or judicial bankruptcy in cases stipulated by paragraph 1 of Article 35 of the Law of the Republic of Kazakhstan "On Restoring Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan"; 99-7) sending to creditors the results of monitoring the financial condition of the bankrupt in case of detection of the fact of acquisition by the bankrupt of property subject to state registration, including common joint property in accordance with the Law of the Republic of Kazakhstan "On Restoration of Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan"; 100) performing other functions stipulated by the legislation of the Republic of Kazakhstan. A footnote. Item 15 as amended by Orders of the Acting Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan No. 81 dated 03.03.2023; No. 525 dated 06.11.2023. Chapter 3. Status and powers of the Head of the Department when organizing its activities The Department is managed by a manager who is personally responsible for performing the tasks assigned to the Department and performing its functions. The Head of the Department is appointed and dismissed in accordance with the legislation of the Republic of Kazakhstan. The Head of the Department has deputies who are appointed and dismissed in accordance with the legislation of the Republic of Kazakhstan Powers of the Department Head: 1) determine the duties and powers of their deputies, managers, employees of structural divisions of the Department, heads of territorial bodies of the Department; 2) approves the Department's staffing table within the Department's staffing limit; 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) take disciplinary measures in accordance with the procedure established by the legislation of the Republic of Kazakhstan; 5) approve regulations on the Department's structural divisions; 6) in accordance with the procedure established by the legislation of the Republic of Kazakhstan, resolves issues of business trips, granting vacations, providing material assistance, training (retraining), advanced training, encouragement, payment of allowances and bonuses to deputy heads of the Department, employees of the Department, heads and deputy heads of territorial bodies of the Department; 7) bears personal responsibility for combating corruption; 8) bears personal responsibility for the accuracy of information provided to the Committee; 9) sign acts of the Department within its competence; 10) represents the Department in all state bodies and other organizations; 11) exercise other powers stipulated by the legislation of the Republic of Kazakhstan. The performance 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. The Head of the Department determines the powers of his deputies in accordance with the current legislation. Chapter 4. Department Property The Department may have separate property on the right of operational management in cases stipulated by the legislation. The Department's property is formed at the expense of 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. The property assigned to the Department belongs to the republican ownership. The Department does not have the right to independently alienate or otherwise dispose of the property assigned to it and 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 The Department is reorganized and abolished in accordance with the legislation of the Republic of Kazakhstan. List of state institutions – territorial bodies of the Department Department of State Revenue for the city of Aktau of the Department of State Revenue for Mangystau region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. Department of State Revenue for the city of Zhanaozen of the Department of State Revenue for the Mangystau region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. State Revenue Department for Beineu district of the State Revenue Department for Mangystau region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. Department of State Revenue for Karakiyansky district of the Department of State Revenue for Mangystau region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. Department of State Revenue for Mangystau region of the Department of State Revenue for Mangystau region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. State Revenue Department for Munailinsky district of the State Revenue Department for Mangystau region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. State Revenue Department for Tupkaragan district of the State Revenue Department for Mangystau region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. State Revenue Department "Seaport Aktau" of the State Revenue Department for Mangystau region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

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