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The document ceased to be valid since December 10, 2018 according to Item 2 of the Joint Order of the Minister of Finance of the Republic of Kazakhstan and the Minister of national economy of the Republic of Kazakhstan of November 28, 2018 No. 1030, on November 28, 2018 No. 86

JOINT ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN AND I.O. OF THE MINISTER OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of February 20, 2018 No. 251, on February 24, 2018 No. 74

About approval of criteria for evaluation of risk degree for selection of the checked subjects (objects) when conducting selective tax audit

According to Item 3 of article 141 of the Entrepreneurial code of the Republic of Kazakhstan of October 29, 2015 and 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 PRIKAZYVAYEM:

1. Approve the enclosed criteria for evaluation of risk degree for selection of the checked subjects (objects) when conducting selective tax audit.

2. Declare invalid the joint order of the Minister of Finance of the Republic of Kazakhstan of December 25, 2015 No. 687 and the acting minister of national economy of the Republic of Kazakhstan of December 31, 2015 No. 840 "About approval of criteria for evaluation of risk degree in the sphere of the state control of receipt of taxes and other obligatory payments in the budget, and also completeness and timely transfer of compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund and social contributions to the State Social Insurance Fund" (it is registered in the Register of state registration of regulatory legal acts for No. 12983, it is published on February 17, 2016 in information system of law of Ad_let).

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 joint order in the Ministry of Justice of the Republic of Kazakhstan;

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

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

Minister of Finance of the Republic of Kazakhstan

B. Sultanov _____________________

Acting minister of national economy of the Republic of Kazakhstan

R. Dalenov ______________________

It is approved

Chairman of Committee on legal statistics and special accounting of the Prosecutor General's Office of the Republic of Kazakhstan

February 26, 2018

 

_____________________ B. Musin

 

No. 251, No. 74 are approved on February 24, 2018 by the joint Order of the Minister of Finance of the Republic of Kazakhstan and the acting minister of national economy of the Republic of Kazakhstan of February 20, 2018

Criteria for evaluation of risk degree for selection of the checked subjects (objects) when conducting selective tax audit

1. These criteria for evaluation of risk degree for selection of the checked subjects (objects) when conducting selective tax audit (further - Criteria) are developed for reference of taxpayers to risk degree for the purpose of selection of taxpayers for carrying out selective checks concerning observance of the tax legislation of the Republic of Kazakhstan.

2. In these Criteria the following concepts are used:

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

2) objective criteria for evaluation of risk degree - the criteria for evaluation of risk degree used for selection of the checked subjects (objects) depending on risk degree in certain field of activity and which are not depending directly on the separate checked subject (object);

3) subjective criteria for evaluation of risk degree - the criteria for evaluation of risk degree used for selection of the checked subjects (objects) depending on results of activities of the specific checked subject (object);

4) system of risks assessment - the complex of actions held by body of state revenues for the purpose of purpose of checks;

5) the checked subjects - physical persons and legal entities and (or) structural divisions of legal entities, being taxpayers and other obligatory payments in the budget.

3. Criteria for evaluation of degree of risks for selective checks in these Criteria are created by means of subjective criteria without use of objective criteria.

4. For assessment of degree of risks the following sources of information are used:

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

2) results of the previous checks;

3) results of other forms of control;

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

5. Subjective criteria for evaluation of degree of risks:

1) the coefficient of the tax load determined according to the order of the Minister of Finance of the Republic of Kazakhstan of February 20, 2018 No. 253 "About approval of Rules of calculation of coefficient of the tax load of the taxpayer (tax agent) except for of the physical persons which are not registered in tax authorities as individual entrepreneurs and who are not engaged in private practice" is registered in the Register of state registration of regulatory legal acts for No. _______ (is lower than the industry average value for the corresponding period);

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