On taxes and other obligatory payments to the budget (Tax Code)

Article 12. Advisory Council on taxation issues

1. The Government of the Republic of Kazakhstan is entitled to set up Advisory Council on taxation issues for the purposes of eliminating ambiguities, inaccuracies and contradictions that may arise in the course of fulfillment of tax obligations, and also for suppressing possible schemes to evade the payment of taxes and payments to the budget.

2. Provisions on the Advisory Council and its membership shall be approved by the Government of the Republic of Kazakhstan.
Chapter 2. THE RIGHTS AND OBLIGATIONS OF A TAXPAYER AND A TAX AGENT. REPRESENTATION IN TAX RELATIONS
Article 13. The rights and obligations of a taxpayer

1. A taxpayer has the right:

1) to receive from tax authorities information on current taxes and payments to the budget, on amendments to the tax legislation of the Republic of Kazakhstan, clarification how to apply the tax legislation of the Republic of Kazakhstan;

2) to represent his/her/its interests in relations governed by the tax legislation of the Republic of Kazakhstan, either personally or through a legal or authorized representative in accordance with Article 16 of this Code, or involving a tax consultant;

3) to conclude a tax audit contract in accordance with the legislation of the Republic of Kazakhstan;

4) to obtain the results of tax control in the cases specified by this Code;

5) to receive from a tax authority free forms of standard tax applications and (or) software necessary for filing tax returns and applications in electronic form;

6) appeal against the audit findings report, the notice of horizontal monitoring findings, notification of the outcome of review of the complaint of the taxpayer (tax agent) against the audit findings report, as well as actions (inaction) of tax officials and authorities;

7) not to submit information and documents not relating to taxable and/or tax-related items, except for information and documents, which submission is provided for by the tax legislation of the Republic of Kazakhstan, the legislation of the Republic of Kazakhstan on transfer pricing, as well as the legislation of the Republic of Kazakhstan regulating the production and turnover of certain types of excisable goods, aviation fuel, biofuels and fuel oil;

8) receive information about the integrity and due diligence of the counterparty from the information system specified in paragraph 15 of Article 22 of this Code.

2. The taxpayer has the right to submit to the tax authority information about his telephone numbers and e-mail addresses for the purpose of informing about the presence of tax liabilities.

3. A taxpayer is obliged:

1) to timely and fully fulfill tax obligations;

2) to submit, at the request of tax authorities, a tax audit contract and a tax audit report in case of conclusion of such a contract;

3) to submit information and documents provided for by the tax legislation of the Republic of Kazakhstan, the legislation of the Republic of Kazakhstan on transfer pricing, and also the legislation of the Republic of Kazakhstan regulating the production and turnover of certain types of excisable goods, aviation fuel, biofuels and fuel oil;

4) to comply with the requirements for the use of cash registers;

5) for five years from the date of printing or complete filling, to keep shift reports, cash and commodity check books, as well as checks of cancellation, refund and checks of cash registers that were cancelled and refunded.

4. A taxpayer has other rights and performs other duties established by the tax legislation of the Republic of Kazakhstan.

Footnote. Article 13 as amended by the Law of the Republic of Kazakhstan dated December 10, 2020 No. 382-VI (enforcement, Article 2); dated 24.06. 2021 No. 53-VII (shall be enforced from 01.07.2021).