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THE ORDER OF THE FIRST DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 3, 2019 No. 1084

About approval of Rules and terms of realization of pilot project on enhancement of administration of the value added tax based on information system of electronic invoices using risk management system (pilot project)

(as amended on 18-03-2021)

According to Item 1-1 of article 68 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 the enclosed Rules and terms of realization of pilot project on enhancement of administration of the value added tax based on information system of electronic invoices using risk management system (pilot project).

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan provision in 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) and 2) of this Item.

3. This order becomes effective after ten calendar days after day of its first official publication and is effective till July 1, 2022.

The first Deputy Premier-Ministra - the Republics Kazakhstan - the Minister of Finance

A. Smailov

 

Approved by the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan of the Minister of Finance of the Republic of Kazakhstan of October 3, 2019 No. 1084

Rules and terms of realization of pilot project on enhancement of administration of the value added tax based on information system of electronic invoices using risk management system (pilot project)

Chapter 1. General provisions

1. These rules and terms of realization of pilot project on enhancement of administration of the value added tax based on information system of electronic invoices using risk management system (pilot project) (further - Rules) are developed according to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code) for the purpose of assistance to taxpayers by holding actions for elimination of the reasons and conditions promoting making of violations of the tax legislation of the Republic of Kazakhstan and determine procedure and terms of realization of pilot project.

2. In these rules the following basic concepts and reducings are used:

1) Committee - Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan;

2) the VAT - the value added tax;

3) body of state revenues - Committee, and also territorial authorities of state revenues in the territory of which the taxpayers who are participants of pilot project are registered in the location;

4) the notice - the notice on elimination of the violations revealed by bodies of state revenues by results of cameral control;

5) the notification - the notification on elimination of the violations revealed by bodies of state revenues by results of cameral control;

6) electronic the invoice (further - ESF) - the document which is written out by means of information system ESF and conforming to the requirements of regulations of the tax legislation and Rules of the statement of the invoice electronically in information system of electronic invoices and its forms approved by the order of the First deputy Premieres - the Minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of April 22, 2019 No. 370 (it is registered in the Register of state registration of regulatory legal acts at No. 18583);

7) IS ESF - information system of authorized body by means of which are performed acceptance, processing, registration, transfer and storage of the invoices which are written out electronically.

Chapter 2. Participants of pilot project

3. Participants of pilot project are:

1) payers of the VAT who are carried to the high risk determined based on the risk management system based on data analysis on the acquired and realized goods, works and services;

2) taxpayers (partners) who are receivers of goods, works, services according to ESF which are written out by taxpayers who are carried to high risk;

3) bodies of state revenues.

Chapter 3. Rights and obligations of participants of pilot project

4. The taxpayer has the right:

1) independently to remove the causes and conditions promoting making of violations of the tax legislation by withdrawal of ESF on which the taxpayer is carried to high risk;

To receive 2) from bodies of state revenues of explanation concerning reference to high risk, except for the criteria of risk management system which are confidential (office) information.

5. The taxpayer shall:

1) to perform the notifications directed according to the procedure, established by these rules;

To represent 2) upon the demand of bodies of state revenues of the copy of the documents confirming the fact of implementation of financial and economic transaction.

6. Bodies of state revenues have the right:

1) to carry out cameral control before the expiration of submission of tax statements;

2) to demand during realization of pilot project from the taxpayer who is carried to high risk, provisions of the documents confirming the fact of implementation of financial and economic transaction.

3) monthly to post on the official site of http://kgd.gov.kz Committee no later than the 5th day of the next month the following lists of taxpayers:

on which restriction of the statement ESF is made;

on which within restriction the withdrawal of the statement ESF is made.

At the same time these lists are urgent on the first in which placement, with the accruing result is made.

7. Bodies of state revenues shall:

To provide 1) to taxpayers of explanation on the bases of application of other form of tax administration, except for the criteria of risk management system which are confidential (office) information;

To represent 2) to taxpayers of the explanation by the criteria which are not confidential information.

Chapter 4. Procedure for execution of notifications

8. The notifications directed within these rules are subject to execution within five working days from the date of their delivery (obtaining);

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