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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 12, 2018 No. 20

About approval of Rules and terms of delivery to the taxpayer of the preparatory act of tax audit, provision of written objection to the preparatory act of tax audit, consideration of such objection, and also category of taxpayers to which regulations according to the preparatory act of tax audit are applied

(as amended on 11-05-2021)

According to article 157 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules and terms of delivery to the taxpayer of the preparatory act of tax audit, provision of written objection to the preparatory act of tax audit, consideration of such objection, and also category of taxpayers to which regulations according to the preparatory act of tax audit are applied.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of May 24, 2017 No. 334 "About approval of Rules and terms of delivery to the taxpayer of the preparatory act of tax audit, provision of written objection to the preparatory act of tax audit, and also consideration of such objection and categories of taxpayers to which regulations according to the preparatory act of tax audit are applied" (it is registered in the Register of state registration of regulatory legal acts at No. 15278, it is published on July 5, 2017 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan).

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

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

2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh 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 order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after state registration of this 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 order becomes effective after ten calendar days after day of its first official publication.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of January 12, 2018 No. 20

Rules and terms of delivery to the taxpayer of the preparatory act of tax audit, provision of written objection to the preparatory act of tax audit, consideration of such objection, and also category of taxpayers to which regulations according to the preparatory act of tax audit are applied

Chapter 1. General provisions

1. These rules and terms of delivery to the taxpayer of the preparatory act of tax audit, provision of written objection to the preparatory act of tax audit, and also consideration of such objection and category of taxpayers to which regulations according to the preparatory act are applied (further - Rules) are developed for the purpose of implementation of article 157 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code).

2. Provisions of these rules extend to the tax audits leading to charge of the amounts of taxes and other obligatory payments in the budget, obligations on calculation, deduction, transfer of compulsory pension contributions, compulsory professional pension contributions, calculation and payment of social assignments, assignments and (or) fees on compulsory social medical insurance and penalty fee, to reduction of losses, except for:

1) thematic checks according to the subitem 6) Item 1 of article 142 of the Tax Code concerning confirmation of reliability of the amounts of excess of the value added tax including shown to return and which are carried out concerning the taxpayer on the basis:

requirements of the taxpayer in the declaration on the value added tax on confirmation of reliability of the tax amounts on value added shown to return;

the tax statement of the taxpayer for confirmation of reliability of excess of the value added tax, represented in connection with application of Items 1 and 2 of article 432 of the Tax Code by it;

2) checks based on the tax statement of the nonresident on the income tax return from the budget in connection with application of provisions of the international treaty on avoidance of double taxation, and also in connection with the address of the nonresident about de novo review of such tax statement.

Chapter 2. Categories of taxpayers to which regulations according to the preparatory act of tax audit are applied

3. Regulations according to the preparatory act of tax audit (further - the preparatory act) are applied:

1) to the taxpayers who are subject to tax monitoring;

2) to the taxpayers who signed investment contracts;

3) to taxpayers at whom according to preparatory acts, the amount to charge of taxes and other obligatory payments of the budget, obligations on calculation, deduction, transfer of compulsory pension contributions, compulsory pension contributions of the employer, compulsory professional pension contributions, calculation and payment of social assignments, assignments and (or) fees on compulsory social medical insurance exceeds 20 000 - the multiple monthly settlement indicator established by the law on the republican budget and operating for January 1 of the corresponding financial year.

4. The taxpayers included in the list, stipulated in Item 3 articles 130 of the Tax Code or the taxpayers who signed the agreement on horizontal monitoring according to Item 2 of article 131 of the Tax Code treat the taxpayers who are subject to tax monitoring.

5. The legal entities of the Republic of Kazakhstan who signed investment contracts according to article 285 of the Entrepreneurial code of the Republic of Kazakhstan of October 29, 2015 treat the taxpayers who signed investment contracts.

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