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

Article 21. Powers of local executive bodies

1. Akims of towns of district significance, settlements, villages, rural districts (hereinafter referred to as akims) organize collection of taxes on property, vehicles, land to be paid by a taxpayer that is an individual.

2. The collection of taxes specified in paragraph 1 of this article shall be carried out on the basis of a receipt that is a document of strict reporting. The form of a receipt is approved by the authorized body.

3. Organizing the collection of taxes specified in paragraph 1 of this article, akims shall ensure:

1) delivery of a notice of tax amount to a taxpayer that is an individual within five business days from its receipt from tax authorities;

2) issuance of a payment receipt to a taxpayer that is an individual if the latter paid taxes in cash;

3) transfer of tax amounts to a second-tier bank or an organization carrying out certain types of banking operations, on a daily basis, not later than the next business day after the money was received, for its further transfer to the budget. If daily cash receipts are less than 10 times the monthly calculated index established by the law on the republican budget and effective as of January 1 of a relevant financial year, and if there is no second-tier bank or organization carrying out certain types of banking operations in a populated locality, the money is transferred once in three business days;

4) accurate completion and safety of receipts;

5) submission to a tax authority of reports on the use of receipts and also on the transfer of tax amounts to a second-tier bank or an organization carrying out certain types of banking operations, in accordance with the procedure and within the time limits established by the authorized body.
Article 22. Interaction of tax authorities with authorized state bodies, local executive bodies and other persons

1. Tax authorities interact with authorized state and local executive bodies, develop and adopt joint control measures in accordance with the legislation of the Republic of Kazakhstan, provide mutual exchange of information.

2. Authorized state and local executive bodies are obliged to assist tax authorities in the performance of tasks related to implementation of tax control.

3. The authorized state body in the field of environmental protection and its territorial bodies are required to submit, in accordance with the procedure set forth in paragraph 3 of Article 573 of this Code, information on the results of their checks of compliance with the environmental legislation of the Republic of Kazakhstan (state environmental control).

4. Authorized state bodies are obliged to submit to the authorized body information on individuals included in the list in accordance with the procedure and within the time limits set forth in Article 26 of this Code.

5. Tax authorities and local executive bodies shall interact with each other for implementation of tax collection in accordance with the procedure set forth in Article 21 of this Code.

6. The powers of authorized state and local executive bodies to collect payments to the budget and provide information on them are determined by the Special Part of this Code.

7. Tax authorities have the right to interact with authorized state bodies, local executive bodies and other persons electronically in accordance with the procedure established by this Code.

8. In the course of a tax audit, tax authorities shall interact with the authorized body for regulation, control and supervision of the financial market and financial organizations to obtain an opinion in respect of the audited taxpayer on the compliance of the amount of insurance reserves for unearned premiums, non- incurred losses, declared but unsettled losses that have occurred, but undeclared losses to the requirements established by the legislation of the Republic of Kazakhstan on insurance and insurance activities.

The authorized body for regulation, control and supervision of the financial market and financial organizations, upon the request of the authorized body, shall submit such a conclusion in the manner determined by the authorized body jointly with the authorized body for regulation, control and supervision of financial market and financial organizations.

9. The authorized body, the National Bank of the Republic of Kazakhstan and the authorized body for regulation, control and supervision of the financial market and financial organizations shall develop and take joint control measures, in accordance with the legislation of the Republic of Kazakhstan, ensure the mutual exchange of information.

The authorized agency assists the National Bank of the Republic of Kazakhstan in performing tasks related to currency control.

The authorized body shall have the right to carry out information interaction with the National Bank of the Republic of Kazakhstan and the authorized body for regulation, control and supervision of the financial market and financial organizations electronically. The procedure for interaction of the authorized body with the National Bank of the Republic of Kazakhstan and the authorized body for regulation, control and supervision of the financial market and financial organizations shall be determined by joint acts.

10. The National Bank of the Republic of Kazakhstan provides the authorized agency with information received from authorized banks on payments and (or) money transfers from the Republic of Kazakhstan and to the Republic of Kazakhstan of an individual (to an individual), legal entity (to a legal entity), as well as a structural unit (to a structural unit) of a legal entity in currency transactions in the amount of more than 50 000 US dollars in equivalent, conducted through second-tier banks and organizations carrying out certain types of banks operations on transactions (contracts), including fictitious sale operations.

The information specified in part one of this Paragraph shall be sent in the manner, in the form and within the time limits established by jointly-authored document of the authorized agency and the National Bank of the Republic of Kazakhstan. 

11. Quarterly, tax authorities provide the authorized state body in the field of environmental protection with information on manufacturers, indicating their legal addresses, volumes and types of products (goods) manufactured in the territory of the Republic of Kazakhstan which are subject to extended obligations of manufacturers (importers).

12. Authorized state bodies granting subsoil use rights and local executive bodies shall submit to a tax authority copies of subsoil use contracts and (or) non-disclosure agreements concluded with subsoil users and (or) minutes of the State Commission on mineral reserves of the Republic of Kazakhstan ofthe approval of reserves of useful fossils and entry of mineral reserves in the state balance sheet, as well as additions and amendments to them within five business days from their conclusion or introduction of additions and amendments to them, also by way of automated exchange of information.

13. Local executive bodies submit information to local tax authorities on the use of tickets by taxpayers with regard to urban public transportation services in the form approved by the authorized body.

14. Persons who avail of information about violations in the use of a till and cash register equipment (device) intended for accepting payments using payment cards, shall have the right to report to the tax authority about the facts of violations known to them, confirmed by video recording.

A person who has reported the facts of violation in the use of a till and cash register equipment (device) intended for accepting payments using payment cards, if such a fact is proven, shall be rewarded in the manner determined by the Government of the Republic of Kazakhstan.

The provisions of part two of this paragraph shall not apply to persons who knowingly provided false information about the facts of offenses committed. Furthermore, persons who knowingly provided false information shall bear responsibility established by the laws of the Republic of Kazakhstan.

15. The authorized body shall interact with the authorized state bodies and the National Chamber of Entrepreneurs of the Republic of Kazakhstan in order to maintain an information system for independent verification by the taxpayer of counterparties based on indices calculated according to the methodology approved by the authorized body in agreement with the National Chamber of Entrepreneurs of the Republic of Kazakhstan. The interaction procedure is determined by the authorized body.

Footnote. Article 22 as amended by the Law of the Republic of Kazakhstan dated 01.01.2019 No. 215-VI (shall be enforced upon expiry of three months after the day its first official publication); No. 262-VI dated 03.07.2019 (shall be enforced since 01.01.2020); dated 10.12.2020 No. 382-VI (effective from 01.01.2021).