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I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 1, 2020 No. 648

About approval of Rules of carrying out pilot project on horizontal monitoring

(as amended on 04-09-2023)

According to Item 1-1 of article 68 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 carrying out pilot project on horizontal monitoring.

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 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) 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 December 31, 2024.

Deputy. Minister of Finance

R. Beketayev

Approved by the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of July 1, 2020 No. 648

Rules of carrying out pilot project on horizontal monitoring

Chapter 1. General provisions

1. These rules of carrying out pilot project on horizontal monitoring (further – Rules) are developed according to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further – the Tax code).

2. These rules determine:

categories of taxpayers to whom the pilot project on horizontal monitoring extends (further – the Pilot project);

the rights and obligations of taxpayers, bodies of state revenues and other authorized state bodies, when implementing the Pilot project;

territory (site) and (or) region of implementation of realization (implementation) of the Pilot project;

the rules of realization (implementation) of the Pilot project including the sequence of actions of bodies of state revenues and taxpayers when implementing the Pilot project;

term of realization (implementation) of the Pilot project.

3. The pilot project is implemented for the purpose of enhancement and upgrade of procedure for carrying out the horizontal monitoring provided by Chapter 15 of the Tax code, establishment of requirements to internal control system (further – SVK) and to information systems of the taxpayer for interaction, and also modification and amendments in the current legislation of the Republic of Kazakhstan.

4. The realization of the Pilot project is enabled in two stages:

1) preproject work;

2) pilot implementation of horizontal monitoring.

The preproject work is regulated within the Agreement on interaction (further – the Agreement on interaction) according to appendix 1 to these rules and provisions of these rules which is signed by the first head of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – Committee) or person replacing it.

Pilot implementation of horizontal monitoring is regulated within the Agreement on pilot project on horizontal monitoring (further – the Agreement on pilot project) according to appendix 2 to these rules and provisions of these rules.

Taxpayers become participants of the Pilot project (further – the participant of the Pilot project) from signature date of the Agreement on interaction if other not stipulated in Item 8 these rules.

Taxpayers from the list of large taxpayers from the date of agreement signature about pilot project are not subject to monitoring of large taxpayers, at the same time such taxpayers are not excluded from the List of the large taxpayers who are subject to monitoring, approved by authorized body, no later than December 31 of the year preceding year of enforcement of the specified list.

5. The pilot project provides interaction of body of state revenues and the taxpayer which is based on the following principles:

1) cooperation – recognition of equality of body of state revenues and the participant of the Pilot project, freedom of the agreement and joint lawful regulation of tax risks by the principle of "one window";

2) reasonable trust – aspiration to conducting successful joint operation, interaction for development of constructive decisions;

3) conscientiousness – non-admission of extraction of benefit from the illegal actions for the purpose of receipt of tax benefits (tax economy) and reduction of tax payments;

4) legality – steady observance of requirements of the legislation of the Republic of Kazakhstan;

5) transparency – publicity, openness and transparency;

6) expanded information exchange – carrying out system work on information exchange for forming of common information space between participants of the Pilot project and bodies of state revenues, including creation of conditions for information exchange and information access according to the established requirements according to the legislation of the Republic of Kazakhstan in the sphere of informatization.

6. The realization of the Pilot project is enabled in the following terms:

on the taxpayers specified in subitems 1), 3) and 4) of Item 7 of these rules from signature date of the Agreement on interaction on December 31, 2024;

on the taxpayers determined by the subitem 2) of Item 7 of these rules – in the terms established by the specified subitem till December 31, 2024.

Chapter 2. Categories of taxpayers to whom the pilot project on horizontal monitoring and the territory (site) and (or) the region of implementation of realization (implementation) extends

7. Participants of the Pilot project are:

1) taxpayers, being the commercial organization, except for the state companies which are at the same time corresponding for date of filing of application about agreement signature about interaction to the following conditions:

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