Labour law traditions. Participants in labour relations

Participants in labour relations. Basic rights and obligations of the employee and of the employer

Labour legislation of the Republic of Kazakhstan

Subject matter of labour legislation

UNIT 8. THE LABOUR LAW OF THE REPUBLIC OF KAZAKHSTAN

Obligations of the taxpayer

The taxpayer shall be obliged as follows:

1) to fulfill timely and in full volume the tax liability in accordance with Tax Code;

2) to fulfill 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, of the activity of private notary, of advocate, of permanent establishment, nonresident legal person, reorganisation by division and (or) liquidation of the legal person.

Used and recommended literature:

1. Худяков А.И. Налоговое право. Алматы. 1998.

2. Райманов Д. Банковское право Республики Казахстан: Учеб. пособие Алматы: Жетi жаргы, 2000.

3. E.P. Ellinger, E. Lomnicka, R. Hooley. Modern Banking Law. Oxford University Press; 3rd edition. 2002.

4. On Taxes And Other Obligatory Payments Into The Budget (Tax Code). Code of the Republic of Kazakhstan dated December 10, 2008 No. 99-IV // http://adilet.zan.kz/eng/

5. Edict of the President of the Republic of Kazakhstan, having the effect of a law, № 2444 the 31st of August, 1995 Concerning Banks And Banking Activities // http://online.zakon.kz

Answer the following questions using the information from this text:

1. What is a bank?

2. What government regulation and supervision makes the Banking system?

3. What type of bank system do we have in our country?

4. What did the National Bank of the Republic of Kazakhstan act establish?

5. Which bodies can establish a bank?

6. What is tax law concerned with?

7. What is the Tax System?

8. What are the main taxes which the taxpayer pays?

9. Give the fundamental principles of taxation.

10. What are the obligations of the taxpayer

Дата добавления: 2014-10-17