Definition of tax inspections and its purposes are defined by paragraph 1 of Article 558 of the RoK Code “On Taxes and other Obligatory Payments to the Budget” as informed by Salyksko.kz.
Tax inspection – another form of tax control, performing the tax authorities in the work time according to the place of location specified in the registered data of the taxpayer (tax agent). Source: ИА ZAKON.KZ
At that please note that paragraph 2 of the abovementioned article of the TC has definitely determined the list of grounds to conduct tax inspection by tax authorities, namely:
1) non – availability of issuance (to the tax agent) of the statement of the tax inspection, decision on the limitation with respect to the disposal of the property and (or) inventory of the property which has limitation with respect to disposal;
2) return by the post or any other organization of communication of the notification provided for by the Tax Code sent by the tax body by post in the form of registered letter with the notification due to the absence of the taxpayer (tax agent) according to the place of location;
3) necessity to confirm actual location or absence of the taxpayer being the payer of the value added tax in accordance with the Tax Code, according to the place of location specified in the registered data.
Besides it should be noted that according to the Tax Code, the tasks of the tax bodies is to ensure completeness and due payment of taxes and other obligatory payments to the budget , completeness of payment and meeting deadlines with respect to social charges and obligatory pension charges to the state fund of social insurance, participation in the implementation of the social policy of the RoK, ensuring the economical safety of the RoK under the certain competence and compliance with the RoK Laws.
Therefore, the tax authorities have no rights to conduct tax inspection on issues, which are not included into Article 558 of the Tax Code, and to perform assistance to any legal entities, including in connection with the work which is performed by this taxpayer concerning optimization of the accounts payable and receivable.
According to paragraph 3 of Article 558 of the Tax Code based on the results of the tax inspection the statement of the tax inspection must be prepared.
In case of identification resulting from the tax inspection held with the purpose of confirmation of the actual location or absence of the taxpayer (tax agent) being the tax payer according to the place of location specified in the registered data, the tax body should sent the notification to such a taxpayer on confirmation of the place of location (absence) of the taxpayer.
Not later than the day following the day of the sending the notification to the taxpayer, the tax authority places on the website of authorized body the information on such the taxpayer with the specification of the identification number name, or surname, patronymic name (if available), date of conduction of the tax inspection.
Paragraph 5 of Article 558 of the Tax Code states that the notification on confirmation of the place of location (absence) of the taxpayer is subject to execution by the taxpayer by submission to the tax authority within 20 working days from the date of sending of such the notification of the written clarification on the reasons of the absence at the place when tax inspection took place.
In case of failure to meet the abovementioned requirement, the tax body suspends the expenditure transactions on bank accounts of this taxpayer in accordance with subparagraph 6 of paragraph 1 of Article 611 of the Tax Code. The tax payer within 7 working days from the day of the suspension of the expenditure transactions on its banks accounts shall be obliged to visit and submit to the tax authority the written clarification on the reasons of absence at the place of location at the moment of inspection,
If the tax payer does not submit the written clarification, the tax authority will deregister such the taxpayer following the procedure established by paragraph 4 of Article 571 of the Tax Code.
Based on the foregoing, to restore transaction on bank accounts of the taxpayer, it is necessary to submit to the tax authority according to the place of location the written clarifications on the reasons of the absence at the moment of the tax inspection.
Along with that, we would like to pay your attention that in case of violation of the deadline of the execution of the notification on the confirmation of the location place (absence), the tax body may impose fines on the taxpayer, provided for by the Article 219 of the Code of the RoK “On Administrative offences”.
Source: http://www.zakon.kz.
