ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 2, 2018 No. 117

About approval of Rules of application of risk management system for the purpose of confirmation of reliability of the amounts of excess of the value added tax and criteria of risk degree

According to 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 PRIKAZYVAYU:

1. Approve enclosed:

1) Rules of application of risk management system for the purpose of confirmation of reliability of the amounts of excess of the value added tax according to appendix 1 to this order;

2) criteria of risk degree according to appendix 2 to this order.

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 and is effective till January 1, 2019.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 2, 2018 No. 117

Rules of application of risk management system for the purpose of confirmation of reliability of the amounts of excess of the value added tax

Chapter 1. General provisions

1. These rules of application of risk management system for the purpose of confirmation of reliability of the amounts of excess of the value added tax (further - Rules) are developed according to 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) and determine procedure for application of risk management system for the purpose of confirmation of reliability of the amounts of excess of the value added tax (further - the VAT).

2. These rules are applied only when conducting thematic checks on confirmation of reliability of the amounts of excess of the VAT.

Chapter 2. Procedure for application of risk management system for the purpose of confirmation of reliability of the amounts of excess of the VAT

3. Thematic inspection on confirmation of reliability of the amount of excess of the VAT is carried out using risk management system in case of receipt from the taxpayer:

the tax statement, in connection with application of Items 1 and 2 of article 432 of the Tax Code (further - the tax statement);

requirements about return of the amount of excess of the VAT specified in the declaration on the VAT (further - the requirement about VAT return).

4. At the same time indicators of activities of the taxpayer who provided the requirement about VAT return and (or) the tax statement are estimated with use of criteria of risk degree (further - criteria) within five working days from start date of thematic check on confirmation of reliability of the amounts of excess of the VAT.

5. Points by criteria by which compliance to indicators of activities of the taxpayer is established are summed up for determination of general total result by all criteria which is used for reference of taxpayers to category of the taxpayers who are in risk zone.

6. If the total result of points by results of assessment with use of criteria constitutes thirty five and more points, the taxpayer belongs to the category of the taxpayers who are in risk zone.

7. If the total result of points by results of assessment with use of criteria constitutes less than thirty five points, but the signs of tax avoidance including falling under the schemes provided in appendices 1, 2 and 3 to these rules are seen in activities of the taxpayer, the body of state revenues refers such taxpayer to category of the taxpayers who are in risk zone.

At the same time signs of tax avoidance are:

the conclusion of transactions with the purpose of receipt of the right to offsetting of VAT amounts without the actual delivery of goods, performance of works, rendering services;

the conclusion of transactions with the purpose of increase in value added of goods, respectively, building-up of the excess of VAT amount referred in offsetting over the amount of the accrued tax (further - excess of the VAT).

8. The basis of determination of signs of tax avoidance is availability of the facts which influenced the amount of excess of the VAT:

1) revealed earlier by results of cameral control;

2) earlier carried out tax inspections revealed during;

3) information on which arrived from other authorized state bodies, including law-enforcement.

9. Concerning the taxpayers referred to category of the taxpayers who are in risk zone, the body of state revenues for the checked tax period, creates the analytical report "Pyramid" (further - the report "Pyramid") on suppliers of goods, works, services:

1) within twenty working days from end date of the term specified in item 4 of these rules - on the taxpayers belonging to small business entities;

2) within thirty working days from end date of the term specified in item 4 of these rules - on the taxpayers belonging to subjects of medium and big business.

10. In cases if in case of report generation "Pyramid" the supplier who is the taxpayer is established:

1) consisting on tax monitoring;

2) making self-produced goods, including the taxpayer - agricultural producer (except for producers of flour, skins large and the small cattle and persons processing scrap of non-ferrous and ferrous metals);

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