Fifteen years guard over the interest of the security in the Republic of Kazakhstan

Formation of the market transition in sovereign Kazakhstan has entailed radical reorganizations of all state life and has demanded the creation of a specialized law enforcement body on counteraction against tax law infringements. To solve this problem the Tax Militia (renamed later as Tax Police) was founded on 6 June, 1994. Since then the Tax Committee and now, the Financial Police of the Republic of Kazakhstan, has been enforcing rules on tax infringement.
The situation of rapid development in the economy is constantly raising the complexity of the problems that are confronted by the Department, and demanding life-long development of professionalism in its employees and of efficiencies in tax police activities against economic crimes.
Within fifteen-year of its activity, the Financial Police has faced serious changes. Today the Financial Police possesses the professional personnel structure capable of solving challenges in the maintenance of economic safety of our state. The Law adopted in June, 2002 “On Bodies of Financial Police” strengthens their status as special state law enforcement bodies. The President of the country has confirmed text in the Oath of Employees of the Financial Police, and its official attributes in the flag and the symbol.
In the modern economic success of the country, there are merits to the creation of the Financial Police of the Republic. The significant amount of the crimes caused considerable damage to the State and big public contradictions are revealed and investigated. Billions of Kazakh Tenges returned into the republican budget. It is a compelling evidence of the daily intensive work of the Body.
One of the main missions of the Financial Police is they protection of a lawful businesses. The Head of the State signed the Decree В«On measures of further   development of the public administration system of the Republic of KazakhstanВ» on December 23, 2003, and according to this Decree the Agency of Financial Police was reorganized as the Agency on Economic Crime and Corruption of the Republic of Kazakhstan (Financial Police). This newly created department is responsible for fighting economic crimes and corruption activities and excludes duplication of functions of other law enforcement bodies. Thus, it creates preconditions to increase effective work on counteractions against economic crime and corruption.

Basic development stages of Financial Police Bodies of the Republic of Kazakhstan

  Transition to market relations, increase in the number of shadow and criminal businesses, their evasion from tax payment and other types of payments into the budget have become reasons for the founding of a tax militia (Financial Police) as a crucial part of enforced bodies to provide safety in the country. Low efficiency of methods used against tax offences through applying financial sanctions by tax service bodies was also an important reason for its founding. It was the basic reason to adopt criminal liability for tax crimes, and accordingly this issue accelerated the development of the Tax Militia (Financial Police).
A specialised force structure of the Tax Militia, which possesses power of a law enforcement body, was founded by the decision of the Cabinet on June 6, 1994. According to this decision as a part of tax service of the Ministry of Finance of the Republic of Kazakhstan, the Administration of Tax Militia was formed.

On April 24, 1995 by the Decree of the President of the Republic of   Kazakhstan, which has equal force with the Law В«On taxes and other obligatory payments into the budgetВ», the legal status and structure of tax police bodies are defined for the first time. Along with leading operatively-search activities and inquiries tax police bodies were allocated to hold preliminary investigation of crime affairs concerned with non-payment taxes by this Decree.

Beginning on December 25, 1995, the corrective basis of tax police bodies’ activities were regulated. By the Decree of the President of RK «On Amendments and Supplements into some Acts of the Kazakh Soviet Socialist Republic and the Republic of Kazakhstan» Tax Police Bodies are considered as bodies which do inquiries in criminal trial. The same decree also introduced some other amendments and supplements into the Law of the Republic of Kazakhstan «On operatively-search activity», which was adopted on September 15, 1994. According to the introduced Amendments and Supplements, the Tax Police was obliged to carry out its given functions.

On April 16, 1996, by the Order of the Government of RK «Service rules at tax police bodies of the tax service of the Ministry of Finance of the Republic of Kazakhstan», the legal status, organisation systems of tax police bodies’ subdivisions, and rights and duties of their employees were defined.

On November 25, 1996 in accordance to the adoption of the Decree by the President of RK on September 14, 1996 �On the State Tax Committee of the Republic of Kazakhstan’, the Act «The interim regulation of the tax police bodies of the State Tax Committee of the Republic of Kazakhstan» was legislated by the Order of the Government of RK. In this Regulation Act, the Tax Police is considered as a specialised law enforcement body in the Central Administrative Board as part of tax service in the Republic of Kazakhstan, by providing financial safety in the country through its activities.

On April 22, 1997 by the Decree of the President of RK «On measures of further reformations of law enforcement bodies’ systems of the Republic of Kazakhstan», with the purpose to develop the law enforcement bodies’ structures and increase the efficiency of anti-crime activities on the basis of Central Administrative Board of Tax Police of the Tax Committee of the Ministry of Finance, the Department of Tax Police of the Ministry of Finance was opened.

On December 8, 1997 by the Law of RK В«On Amendments and Supplements into some Acts of the Republic of KazakhstanВ», a new edition of article 167 В«the Status and structure of tax serviceВ» of the Decree of the President of the Republic of Kazakhstan from April 24 1995 was presented. The Law the Tax Service is presented as independent structural divisions such as the Tax Committee and the Department of Tax Police with their territorial bodies as a part of the Ministry of Finance. In this structure, the Tax Police got the status of special law enforcement body on the investigation and combating of crimes and offences, and criminal prosecutions within the authority established by the Law.

According to the Decree of the President of RK from May 6, 1998 В«On measures on increase of efficiency of anti-economic crime activitiesВ», in accordance with the Department of Tax Police of the Ministry of Finance of RK and the Department of anti-economic crime of the Ministry of Internal Affairs of RK, the Committee of Tax Police of the Ministry of Finance of RK was founded.

On October 12, 1998 according to the Decree of the President of RK «On further reformations of state structures’ systems of the Republic of Kazakhstan», the Committee of Tax Police became a part of a newly formed Ministry of Public Revenues of RK.

In order to prepare experts for the tax police bodies and customs services, on August 18, 1999, by the Order of the Government of RK, the Academy of Tax Police was founded as a vocational high and post-graduate state educational institution.

On January 22, 2001 by the Decree of the President of RK under the №536 «On measures of developing law-enforcement bodies’ activities in the Republic of Kazakhstan», the Agency of Financial Police of RK was formed as a central executive office which was a separate body from the Government of the Republic Kazakhstan. All functions and authorities on management of issues concerning properties and affairs of the abolished Tax Police Committee and Tax Police Academy of the Ministry of Public Revenues were passed to this Body.

Adoption of the Law «On financial police bodies of the Republic of Kazakhstan» on July 4, 2002 was a new stage for the Department. This Law defined the position that the financial police bodies are special state structures which direct law-enforcement activities to prevention, revealing, suppression, discovering and investigation of criminal and illegal encroachments on human and citizens’ rights, interests of the society and the state in spheres of economic and financial activities carrying out operative-search activities, preliminary investigations and inquiries, and administrative activities within the authorities established by the Law.

On December 23, 2003, by the Decree of the President of the Republic of Kazakhstan В«On measures of further development of the Government system of RKВ», the Agency of Financial Police was reorganized as an Agency on Economic Crime and Corruption of the Republic of Kazakhstan (Financial Police), and consequently all functions and authorities of the Ministry of Internal Affairs on revealing and investigation of economic crimes and corruption were passed to the Agency.

On January 29, 2004, by the Order of the Government of the Republic of Kazakhstan, the Regulation of the Agency on Economic Crime and Corruption (Financial Police) was confirmed.
On March 20, 2004, by the Order of the Government of RK, the Regulation Act “On services of the Financial Police bodies of the Republic of Kazakhstan” was confirmed. In this Regulation Act, the system of measures on legal and social protections of financial police staff is given in detail.

On February 25, 2005, by the Decree of the President of the Republic of Kazakhstan В«On reorganisation of the Agency on Economic Crime and Corruption of the Republic of Kazakhstan (Financial Police)В», the Agency was reorganised as a state structure which directly subordinates and accounts to the President of the Republic of Kazakhstan.