3 The Objectives and the Structure of the Tax Service Authorities

The objectives of the tax service authorities shall be as follows:

1) ensuring of the fullness and timeliness of receipt of taxes and other obligatory payments by the budget;

2) ensuring of the fullness and timeliness of computation, withholding and transfer of obligatory pension contributions to accumulative pension funds (henceforth – obligatory pension contributions) and computation and payment of social assessments to the State Fund for Social Insurance (henceforth – social assessments);

3) participation in the implementation of the tax policy of the Republic of Kazakhstan;

4) ensuring the economic security of the Republic of Kazakhstan within their competence;

5) ensuring the compliance with the tax legislation of the Republic of Kazakhstan.

The tax service authorities shall consist of the authorised body and the tax authorities that have codes approved by the Government of the Republic of kazakhstan.

The tax authorities shall comprise the territorial units of the authorised body for the provinces, cities of Astana and Almaty, for districts, cities and districts in cities, as well as interdistrict territorial units of the authorised body. In the event of organisation of special economic zones, tax authorities may be formed in the territory of those zones.

The tax authorities shall be directly vertically subordinated to the relevant superior tax service authority and they shall not be

recognised as local executive bodies.

The authorised body shall perform the guidance of the tax authorities.

The tax service authorities have their symbol. The Description of the tax service authorities' symbol and procedure of its use shall be approved by the authorized body.

4 Kinds of taxes and other obligatory payments.

Kinds of taxes

• Personal Income Tax

• Value-Added Tax

• Excise Duties

• Rental Tax on Export

• Bonuses

• The tax on production of useful minerals]

• Excess profits tax

• The Social Tax

• Land Tax

• Property Tax

• The Tax on Gaming Business

• The Fixed Tax

Other obligatory payments

• Registration levies

• The levy for the passage of transport vehicles through the territory of the Republic of Kazakhstan

• Auction levy

• The licensing levy for the right to engage in certain types of business

• The levy for issuing permits for the use of radio-frequency spectrum by television and radio-broadcasting organizations

• The levy for the use of land plots

• The levy for the use of water resources from surfa ce sources

• The levy for discharges into the environment

• The levy for the use of wild life

• The levy for the use of forests

• The levy for the use of especially-protected natural territories

• The levy for the use of the radio-frequency spectrum

• The levy for providing long-distance and (or) international telephone, and also cellular communications

• The levy for the use of navigable waterways

• The levy for the placement of outdoor (visual) advertisements

• State duty.

Control questions

1 What are the main concepts of certainty of taxation?

2 What are the main principle of certainty of taxation?

3 What are the main rights of the taxpayer?

4 What are the main obligations of the taxpayer?

5 What does the “tax service authorities” mean?

6 What are the objectives of the tax service authorities?

7 What is the structure of the tax service authorities?

8 What kinds of taxes do you know?

9 What kinds of obligatory payments do you know?

10 What does the “taxes” mean?

11 What does the “obligatory payments” mean?

Topic.8 Basics of environmental and land law of the Republic of Kazakhstan

Purpose: to compare two branches of the law of the Republic of Kazakhstan: environmental law and land law.

Plan:

1 Land legislation of the Republic of Kazakhstan: concept, principles and tasks.

2 Ownership, land-use right and other property rights to land

3 Categories of land.

4 General Provisions of environmental law.

5 Structure of the Environmental Code of the Republic of Kazakhstan.