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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 19, 2020 No. 1024

About approval of Rules and term of realization of pilot project on administration of the taxpayers performing commodity importation on customs area of the Eurasian Economic Union with application of risk management system

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 term of realization of pilot project on administration of the taxpayers performing commodity importation on customs area of the Eurasian Economic Union using risk management system.

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.

Minister of Finance of the Republic of Kazakhstan

E.Zhamaubayev

It is approved

Ministry of national economy of the Republic of Kazakhstan

 

 

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of October 19, 2020 No. 1024

Rules and term of realization of pilot project on administration of the taxpayers performing commodity importation on customs area of the Eurasian Economic Union using risk management system

Chapter 1. General provisions

1. These rules and term of realization of pilot project on administration of the taxpayers performing commodity importation on customs area of the Eurasian Economic Union using risk management system (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).

2. The pilot project on administration of the taxpayers performing commodity importation on customs area of the Eurasian Economic Union (further - EEU) (further - the Pilot project) is implemented for the purpose of provision to taxpayers of the right of independent elimination of the violations revealed by bodies of state revenues by results of cameral control, assistance to taxpayers by holding actions for elimination of the reasons and conditions promoting making of violations of the tax and customs legislation of the Republic of Kazakhstan.

3. These rules determine:

categories of taxpayers to whom the Pilot project extends;

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

the procedure for realization of the Pilot project including the sequence of actions of bodies of state revenues and taxpayers when implementing the Pilot project;

term of realization of the Pilot project.

4. Within these rules the following basic concepts, reducings and abbreviations are used:

1) the taxpayer - person and (or) structural division of the legal entity, being the taxpayer and payments in the budget;

2) IS "ASTANA-1" - the information system "ASTANA-1" by means of which acceptance, processing, registration, transfer and storage of the declarations on goods which are drawn up electronically is performed;

3) IS "INIS" - the information system "The Integrated Taxation Information System" by means of which acceptance, processing, registration, transfer and storage of tax statements is performed;

4) IS "IBD" - the information system "The Integrated Database" by means of which the analysis of information about taxpayers is performed;

5) customs payments - the customs fees, customs duties which are subject to payment in the budget in compliance the Code of the Republic of Kazakhstan of December 26, 2017 "About customs regulation in the Republic of Kazakhstan" in connection with movement of goods through customs border of EEU;

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

7) 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;

8) The VAT - the value added tax;

9) IS "RMS" - the information system "Risk management system" by means of which on the basis of the set criteria of risk the analysis and processing of data on the goods and taxpayers who are available in software products of bodies of state revenues is performed;

10) IS "RVU" - the information system "Mode of Drawing of Notifications" by means of which notifications by results of cameral control go;

11) IS "ESF" - the information system "Electronic Invoices" by means of which are performed acceptance, processing, registration, transfer and storage of the invoices which are written out electronically;

12) the notification - the notification on elimination of the violations revealed by bodies of state revenues by results of cameral control, sent by body of state revenues to the taxpayer (tax agent) on paper or electronic method;

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

14) the decision - the decision on recognition of the notification on elimination of the violations revealed by bodies of state revenues by results of cameral control, unexecuted.

Chapter 2. Participants of the Pilot project and territory (site) and (or) region of implementation, and also term of realization of the Pilot project

5. Participants of the Pilot project are:

1) the taxpayers performing commodity importation on customs area of EEU and registered as payers of the VAT, except for the taxpayers who are subject to monitoring of large taxpayers according to the order of the Minister of Finance of the Republic of Kazakhstan of December 14, 2018 No. 1082 "About approval of the List of the taxpayers who are subject to monitoring of large taxpayers" (No. 17992) is registered in the Ministry of Justice of the Republic of Kazakhstan on December 21, 2018;

2) bodies of state revenues.

6. The term of realization of the Pilot project - till September 1, 2021.

The pilot project is implemented in the territory of the Republic of Kazakhstan.

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