The rights of the taxpayer

1. 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 by the authorised body, 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 fulfillment 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) to receive free of charge state services, which are rendered by the tax service authorities in accordance with Tax Code;

13) to fix in writing questions, which the official of the tax service authority has raised during the course of conducting of a tax audit, and to coordinate with him a document, which presents said questions;

14) not to present information and documents, which do not pertain to taxable items and (or) items related to taxation, except for information and documents, the presentation of which is directly specified by the tax legislation of the Republic of Kazakhstan, legislation of the Republic of Kazakhstan concerning transfer pricing, as well as by the legislation of the Republic of Kazakhstan concerning state regulation of manufacture and turnover of certain types of excisable goods.

The taxpayer shall have the right to participate by using electronic methods in relations, which are regulated by the tax legislation of the Republic of Kazakhstan, in accordance with the procedure established by Tax Code.

Дата добавления: 2014-10-17