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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 15, 2018 No. 197

About approval of Rules of purpose of thematic and counter checks and decision about carrying out time inspection

(as amended on 14-04-2021)

According to Item 5 of Article 142, Item 2 of Article 143 and Item 2 of article 144 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code), PRIKAZYVAYU:

1. Approve the enclosed Rules of purpose of thematic and counter checks and decision about carrying out time inspection.

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. 197

Rules of purpose of thematic and counter checks and decision about carrying out time inspection

Chapter 1. General provisions

1. These rules of purpose of thematic and counter checks and decision about carrying out time inspection (further - Rules) determine procedure for purpose of thematic and counter checks, and also decision about carrying out time inspection.

2. The analytical report "Pyramid" is the result 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.

Chapter 2. Procedure for purpose of thematic checks

3. Based on the decision of body of state revenues in the location specified in registration data of the taxpayer and (or) in the location of the taxation object and (or) object connected with the taxation thematic checks on the following questions are appointed:

1) statements on registration accounting in bodies of state revenues;

2) availability of cash registers or the three-component integrated system;

3) availability of the equipment (device) intended for implementation of payments with use of payment cards;

4) availability of the documents provided by the regulatory legal acts of the Republic of Kazakhstan adopted in implementation of the international treaties ratified by the Republic of Kazakhstan in case of commodity exportation from the territory of the Republic of Kazakhstan on the territory of state members of the Eurasian Economic Union and compliance of goods to the data specified in documents;

5) availability of accompanying waybills on goods the approved order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of December 26, 2019 No. 1424 "About approval of the Inventory on which the obligation on execution of accompanying waybills extends to goods and also Rules of registration and their document flow" (it is registered in the Register of state registration of regulatory legal acts at No. 19784) and compliance of the name, quantity (amount) of goods to the data specified in accompanying waybills goods:

during the moving, realization and (or) shipment of the goods on the territory of the Republic of Kazakhstan including performed by the international motor transportations between state members of the Eurasian Economic Union;

in case of commodity importation on the territory of the Republic of Kazakhstan from the territory of the states which are not members of the Eurasian Economic Union, and state members of the Eurasian Economic Union;

in case of commodity exportation from the territory of the Republic of Kazakhstan on the territory of the states which are not members of the Eurasian Economic Union, and state members of the Eurasian Economic Union;

6) availability and authenticity of excise and accounting and control stamps, license availability;

7) availability of commodity-transport delivery notes on imported goods and compliance of the name of goods to the data specified in commodity-transport delivery notes when checking vehicles on posts of transport control or road traffic police;

8) observance of procedure for application of cash registers;

9) compliances with law of the Republic of Kazakhstan about permissions and notifications and conditions of production, storage and realization of separate types of excise goods;

10) execution of the order which is taken out by body of state revenues about suspension of account transactions on cash desk;

11) observance of procedure for the statement of invoices electronically;

12) confirmations of availability of remaining balance of the goods included in the inventory to which the lowered rates of customs duties in connection with accession of the Republic of Kazakhstan to the World Trade Organization are applied.

4. The decision of body of state revenues to destination of the tax audits specified in Item 3 of these rules is taken out taking into account Criteria for decision of body of state revenues about purpose of the thematic checks and carrying out time inspection given in appendix to these rules (further - Criteria), in the presence of the facts and circumstances testimonial of violation of the tax legislation of the Republic of Kazakhstan.

Chapter 3. Procedure for purpose of counter checks

5. Counter tax audits are appointed by bodies of state revenues according to article 143 of the Tax Code.

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