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JOINT ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN AND MINISTER OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of November 28, 2018 No. 1030, on November 28, 2018 No. 86

About approval of criteria for evaluation of risk degree for selection of subjects (objects) of the tax audit which is carried out on special procedure on the basis of risk degree assessment

According to Item 2 of article 141 of the Entrepreneurial code of the Republic of Kazakhstan of October 29, 2015 and article 137 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYEM:

1. Approve the enclosed criteria for evaluation of risk degree for selection of subjects (objects) of the tax audit which is carried out on special procedure on the basis of risk degree assessment.

3. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation:

1) state registration of this joint order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this joint order the direction it in the state and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this joint order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after state registration of this joint order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

4. This joint order becomes effective after ten calendar days after day of its first official publication.

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