of February 15, 2018 No. 198
About approval of Rules of the direction of requests to persons performing transactions with the taxpayer (tax agent) concerning whom the body of state revenues carries out complex or thematic inspection, for the purpose of obtaining from specified persons of the additional information about such transactions, and also provisions by persons of data and (or) documents on such requests
According to Item 7 of article 140 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:
2. 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.
3. 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 February 15, 2018 No. 198
1. These rules of the direction of requests to persons performing transactions with the taxpayer (tax agent) concerning whom the body of state revenues carries out complex or thematic inspection for the purpose of obtaining from specified persons of the additional information about such transactions and also provisions by persons of data and (or) documents (further - Rules) determine procedure for the direction of requests to persons performing transactions with the taxpayer (tax agent) concerning whom the body of state revenues carries out complex or thematic inspection, for the purpose of obtaining from specified persons of the additional information about such transactions, and also provisions by persons of data and (or) documents on such requests by such requests.
2. The analytical report "Pyramid" are results of the control exercised by bodies of state revenues on the basis of studying and the analysis of the tax statements provided by the taxpayer (tax agent) on the value added tax and (or) the data of information systems.
3. Bodies of state revenues during tax audit send inquiries to persons performing transactions with the taxpayer (tax agent) concerning whom the body of state revenues carries out complex or thematic inspection, for the purpose of obtaining from specified persons of the additional information on the established discrepancies according to the analytical report "Pyramid".
4. Inquiries are not sent concerning the following taxpayers (tax agents):
performing delivery of electrical and (or) heat energy, water, gas, communication services (if listed is not goods);
subject to tax monitoring;
recognized idle according to the procedure, determined by article 91 of the Tax Code;
recognized as the pseudo-companies based on the sentence which took legal effect or court orders;
registration (re-registration) of which is acknowledged invalid based on the judgment which took legal effect;
the nonresidents performing works (services), not being taxpayers on value added in the Republic of Kazakhstan and not performing activities through branch, representation;
if the total amount of sales of goods, works which services for tax period, stipulated in Item 1 article 314 of the Tax Code, exceeds 50 000 000 tenges on civil (legal) to the transaction (transactions) with the taxpayer (tax agent) concerning whom the body of state revenues carries out complex or thematic inspection, including for the specified tax period.
5. The inquiry of body of state revenues is sent to the taxpayer (tax agent) by form, according to appendix to these rules in which sending an inquiry reasons with what supplier or the buyer transactions, the period on which it is necessary to confirm such transactions, and also other data arising during complex or thematic check within which such inquiry, and also copies of documents which need to be provided to bodies of state revenues on such request is sent are made are specified.
At the same time the request of body of state revenues is handed to the taxpayer (tax agent) in attendance procedure or by mail by the registered mail with the notification.
6. The data and (or) documents specified in request of body of state revenues are subject to provision by the taxpayer (tax agent) in the body of state revenues which sent inquiry within ten working days from the date of receipt of such request, the cover letter in attendance procedure or by mail the registered mail with the notification.
to Rules of the direction of requests to persons performing transactions with the taxpayer (tax agent) concerning whom the body of state revenues carries out complex or thematic inspection, for the purpose of obtaining from specified persons of the additional information about such transactions, and also provisions by persons of data and (or) documents on such requests
form
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