of December 26, 2019 No. 1421
About modification and amendments in the order of the First deputy Premier-Ministra 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)"
I ORDER:
1. Bring in the order of the First deputy Premier-Ministra 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)" (it is registered in the Register of state registration of regulatory legal acts at No. 19445, it is published on October 7, 2019 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following of change and amendment:
in Rules and terms of realization of pilot project on enhancement of administration of the value added tax based on information system of the electronic invoices using risk management system (pilot project) approved by the specified order:
state Item 6 in the following edition:
"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.
To post 3) on the official site of http://kgd.gov.kz Committee not more often than once a month the list of taxpayers on whom within pilot project restriction of the statement ESF is made.";
change in state language is made to Item 8, the text in Russian does not change;
state Item 11 in the following edition:
"11. The committee within one working day after assignment sends to the taxpayer of high risk:
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