The tax authorities exercise control over the activities of authorized state bodies, local executive bodies and the Government for Citizens State Corporation (hereinafter referred to as the authorized bodies) in accordance with Article 175 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget".

             Control over the activities of authorized state bodies is carried out on the issues of the correctness of calculation, completeness of collection and timely transfer of payments to the budget, as well as the reliability and timeliness of the submission of information to the tax authorities.

            The basis for monitoring the activities of authorized state bodies is the decision of the tax authorities on the appointment of control.

            The decision is subject to state registration with a state body that carries out statistical activities in the field of legal statistics and special accounting within its competence prior to the start of monitoring.        The control of authorized state bodies can simultaneously be carried out both for one type and for several types of taxes and payments to the budget.

            The date of receipt of a copy (copy) of the decision by the authorized state body or the date of drawing up an act on the refusal of the authorized state body to sign a copy of the decision is considered to be the beginning of the control.

            The refusal of an authorized state body to receive a decision is not a reason for the abolition of tax control. The period of control should not exceed thirty working days from the date of delivery to the authorized state body of the decision on the appointment of control. The specified period may be extended up to fifty working days by the tax authority that appointed the control.

             Control over the activities of authorized state bodies is carried out no more than once a year.       Upon completion of the control, an official of the tax authority draws up an act of control.

            In the presence of violations identified by the results of control, the tax authorities issue a requirement to eliminate violations of the tax legislation of the Republic of Kazakhstan.

            The request must be sent no later than five working days from the date of delivery of the control act to the first head (the person replacing the first head) of the authorized state body being checked personally against signature or in any other way confirming the fact of sending and receiving.

            The request is subject to execution by the authorized state body within thirty working days from the date of its delivery (receipt).

             The collection of amounts of tax arrears identified by the results of the control is carried out by authorized state bodies responsible for the correctness of calculation, completeness of collection and timely transfer of taxes and payments to the budget.

            Authorized state bodies are responsible for the correctness of calculation, completeness of collection and timely transfer of taxes and payments to the budget, as well as the accuracy and timeliness of submitting information to the tax authorities in accordance with the laws of the Republic of Kazakhstan.