Tasks structure and rights of tax service authorities in the Republic of Kazakhstan
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Tasks and structure of tax service authorities
1. Tax service authorities shall be assigned the task of ensuring that taxes and other mandatory payments to the budget are received in full, that mandatory pension contributions are transferred in full and in a timely manner, and they shall also be responsible for performing tax control activities to monitor a taxpayer's fulfillment of his tax obligations.
2. Tax service authorities shall consist of the authorized government agency and tax authorities.
3. Tax authorities shall include the tax committees of the oblasts and the cities of Astana and Almaty, interregional tax committees, and tax committees of regions, cities, and districts within cities.
4. Tax authorities shall be directly subordinate to the respective higher-level tax service authority through a vertical hierarchy and shall not be classified as local executive government authorities.
5. The authorized government agency shall be responsible for supervision of tax authorities...