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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 20, 2018 No. 252

About approval of Rules of application of risk management system by the criteria which are not confidential information

(as amended on 06-09-2022)

According to Item 3 of article 137 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 of application of risk management system by the criteria which are not confidential information.

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 on January 1, 2019 and is subject to official publication.

Minister

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 20, 2018 No. 252

Rules of application of risk management system by the criteria which are not confidential information

Chapter 1. General provisions

1. These rules of application of risk management system by the criteria which are not confidential information (further – Rules), are developed according to Item 3 of article 137 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further – the Tax code) and determine procedure for application by bodies of state revenues of risk management system by the criteria which are not confidential information.

2. In these rules the following concepts are used:

1) the subject of categorization – the taxpayer (tax agent) who is subject to assessment of degree (level) of risk;

2) risk – probability of non-execution and (or) incomplete execution of the tax liability by the taxpayer (tax agent) which could and (or) can cause damage to the state;

3) risk management system – the complex of actions held by bodies of state revenues for the purpose of identification and the prevention of risk.

3. For assessment of degree (level) of risks the following sources of information are used:

1) results of monitoring of the reporting and the data represented by the subject of categorization including by means of the automated systems;

2) results of checks;

3) results of other forms of control;

4) analysis results of the data represented by authorized bodies and the organizations.

Chapter 2. Procedure and terms of informing taxpayers on results of categorization

4. Information to what degree (level) of risk the taxpayer by results of risk management system is carried it is available on the official site of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – the website) to http://kgd.gov.kz and in web application "Office of the taxpayer" information on results of categorization of the taxpayer on form according to appendix 1 to these rules.

5. Informing the taxpayer, stipulated in Item 4 these rules, is performed no later than the first day of the first month of half-year on which categorization of taxpayers, since January 1, 2019 by means of web application "Office of the taxpayer" and since July 1, 2019 by means of processing of request on the website is made.

Processing of request on the website shall be made in time, not exceeding 1 (one) working day.

Chapter 3. Procedure and terms of informing taxpayers on criteria on which activities of such taxpayer are referred to the corresponding degree (level) of risk

6. Data on criteria and indicators based on which calculation of the criteria which are not confidential information, applied in risk management system is perfromed go to taxpayers to web application "Office of the taxpayer" in forms according to appendices 2 and 3 to these rules no later than the first day of the first month of half-year on which categorization of taxpayers is made.

7. Informing the taxpayer is performed according to the subitem 3) of Item 3 of article 137 of the Tax Code and according to the procedure, stipulated in Item 6 these rules, since January 1, 2019, except for physical person which informing is performed since January 1, 2023.

8. Calculation of the criteria which are not confidential information is performed according to the data which are available in bodies of state revenues as of the first day of the second month preceding half-year on which categorization of taxpayers is made.

9. Taxpayers on own initiative send explanations by the criteria which are not confidential information to bodies of state revenues by means of web application "Office of the taxpayer".

10. The explanations received by bodies of state revenues, stipulated in Item 9 these rules, in case of justification are subject to accounting in case of application of risk management system, with the direction in web application "Office of the taxpayer" of the changed data in forms according to appendices 1, 2 and 3 to these rules.

Modification of calculation of the operating categorization of the taxpayer is made within 1 (one) working day from the date of detection of discrepancy of data.

Chapter 4. Frequency of updating of information on degree (level) of risk of taxpayers

11. Degree (level) of risk of the subject of categorization is calculated on the criteria for evaluation of degree (level) of risk which are not confidential information and the criteria for evaluation of degree (level) of risk which are confidential (office) information and once a half-year is staticized.

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