TAX CONTROL IN MODERN CONDITION: Introduction of Informational Systems

It is obvious that the main way of improving the system of fiscal control – the transition to information technology, which allows to fully automate the process of selection of taxpayers with the most characteristic abnormalities of levels, dynamics, and relationships of various parameters on permissible reporting for organizations in respective areas of values, to assess the actual size of the tax liability of the taxpayer.

The introduction of the automated systems into all fiscal processes was dictated by the time itself. Over the past years due to rapid economy growth in the Republic, the number of the legal individuals and individual entrepreneurs dramatically increased, therefore the process of tax returns on the paper carriers faces various difficulties. Significant time loss in the queues, possible errors of the tax inspectors during manual filling of reporting into the program, associated with their emergency workload during the reporting period, complicated the procedures of the taxpayers and the tax authorities. Lloyds TSB Bank

The purpose of the tax policy of the Republic of Kazakhstan is to increase the revenues of the state budget by increasing the tax base and improving tax administration with the use of new technologies, as well as improvement of tax legislation to stimulate production and investment growth. For the qualitative service of the tax return reporting and interaction with tax authorities, the taxpayers are offered the “e-tax” technology- remote introduction of tax returns and remote control of personal account. It also allows the taxpayer to provide the tax reports 24 hours a day, seven days a week and at any time possess the reliable information regarding the account status with the budget. Currently SGMD (system of guaranteed message delivery) is functioning at all tax committees, ITIS (Information System of registration of taxpayers, maintaining personal accounts), EFNO (electronic tax reporting forms), IS VAT (keeping the register of VAT payers, maintaining a register of invoices), Isis (register for paid income taxed at source), EKNA (electronic monitoring of tax audit), which allow to quickly and accurately receive tax statements electronically. All these systems are divided into the taxpayers’ software and (client’s application) and tax authority software. The client software is used to input the data into the tax reports, and then they are sent to the tax committee server or provided on the electronic carrier. These systems allow the taxpayer not only to fill and send the tax declaration, but also gradually switch to a remote communications with the tax authorities. Also, it eliminates the need to purchase accountants tax reporting forms (TRF), and it is cost savings. Easier to use their application in digital format, and that saves a lot of taxpayers time. Registration of taxpayers in the tax committee is executed by the integrated tax information system (INIS), further information is included in the state register of taxpayers in Kazakhstan.

The register system is also automated. Continually checking for compliance with data regarding the income taxes and other mandatory payments to the budget on personal accounts of taxpayers in the INIS Kazakhstan with data obtained from the Treasury regarding the budget classification codes. Employees of the tax authorities believe that the automated system much depends on the accountants. In particular, the sum of the execution of tax liabilities reflected in the personal account of the taxpayer in a timely manner and address, you must correctly fill all the details of payment documents, including details of the taxpayer (name, TIN, information on bank accounts). In case of failure notifications of tax liabilities and collection orders on enforcement measures are also automatically generated in the INIS.

The state registration of the taxpayer – is registration with the relevant tax authority of the taxpayer, which recorded the location of the taxpayer, his objects of taxation, as well as recording current changes in accounting characteristics of the taxpayer. Registration records of taxpayers in the tax authorities can provide information regarding the number of taxpayers. As a result of registration, the taxpayer is assigned with an authorized state agency, ie unified throughout Kazakhstan taxpayer identification number (TIN) with the issuance of his certificate.