of May 11, 2021 No. 445
About introduction of amendments to the Order of the Minister of Finance of the Republic of Kazakhstan of January 12, 2018 No. 20 "About approval of Rules and terms of delivery to the taxpayer of the preparatory act of tax audit, provision of written objection to the preparatory act of tax audit, consideration of such objection, and also category of taxpayers to which regulations according to the preparatory act of tax audit are applied"
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of January 12, 2018 No. 20 "About approval of Rules and terms of delivery to the taxpayer of the preparatory act of tax audit, provision of written objection to the preparatory act of tax audit, consideration of such objection, and also category of taxpayers to which regulations according to the preparatory act of tax audit are applied" (it is registered in the Register of state registration of regulatory legal acts at No. 16295) the following changes:
state preamble in the following edition:
"According to article 157 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:";
in Rules and terms of delivery to the taxpayer of the preparatory act of tax audit, provision of written objection to the preparatory act of tax audit, consideration of such objection, and also category of taxpayers to which regulations according to the preparatory act of tax audit are applied, approved by the specified order:
state Items 1 and 2 in the following edition:
"1. These rules and terms of delivery to the taxpayer of the preparatory act of tax audit, provision of written objection to the preparatory act of tax audit, and also consideration of such objection and category of taxpayers to which regulations according to the preparatory act are applied (further - Rules) are drafted for the purpose of implementation of article 157 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax Code) (further - the Tax code).
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