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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 31, 2021 No. 283

About approval of Rules of interaction of the Ministry of Finance of the Republic of Kazakhstan with authorized state bodies and National chamber of entrepreneurs of the Republic of Kazakhstan for the purpose of maintaining information system for independent check by the taxpayer of partners on the basis of indexes, and also method of calculation of indexes for independent check by the taxpayer of partners

For the purpose of realization of Item 15 of article 22 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (further – the Tax code) PRIKAZYVAYU:

1. Approve:

1) Rules of interaction of the Ministry of Finance of the Republic of Kazakhstan with authorized state bodies and National chamber of entrepreneurs of the Republic of Kazakhstan for the purpose of maintaining information system for independent check by the taxpayer of partners on the basis of indexes according to appendix 1 to this order;

2) the Method of calculation of indexes for independent check by the taxpayer of partners according to appendix 2 to this order.

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 of the Republic of Kazakhstan:

1) the direction of the copy of this order in the state and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

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

3. This order becomes effective from the date of its signing.

Minister

E.Zhamaubayev

 

It is approved

National chamber of entrepreneurs of the Republic of Kazakhstan

 

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of March 31, 2021 No. 283

Rules of interaction of the Ministry of Finance of the Republic of Kazakhstan with authorized state bodies and National chamber of entrepreneurs of the Republic of Kazakhstan for the purpose of maintaining information system for independent check by the taxpayer of partners on the basis of indexes

Chapter 1. General provisions

1. These rules of interaction of the Ministry of Finance of the Republic of Kazakhstan with authorized state bodies and National chamber of entrepreneurs of the Republic of Kazakhstan for the purpose of maintaining information system for independent check by the taxpayer of partners on the basis of indexes (further – Rules) establish the main directions of interaction of the Ministry of Finance of the Republic of Kazakhstan (further – the Ministry) with authorized state bodies and National chamber of entrepreneurs of the Republic of Kazakhstan (further – National chamber) for the purpose of maintaining information system for independent check by the taxpayer of partners on the basis of indexes according to Item 15 of article 22 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (further – the Tax code).

These rules do not extend to the financial organizations having the license of the authorized body responsible for financial supervision.

2. In These Rules the following basic concepts and reducings are used:

1) the information system "Register of Business Partners" (further – IS "Register") – the information system integrated with information systems of authorized state bodies and organizations, containing the information about subjects of entrepreneurship, and intended for independent check by the taxpayer of partners regarding risk;

2) business and identification number (further – BIN) – business and identification number of the legal entity or individual entrepreneur performing activities in the form of joint venture;

3) individual identification number (further – IIN) – individual identification number of the individual entrepreneur performing activities in the form of personal entrepreneurship;

4) index – the categorization index expressing value of risk probability in numerical value from 0 to 100, calculated on the basis of methods of predictive analytics, for the purposes of realization by the taxpayer of due discretion in case of the choice of the partner;

5) the partner – the taxpayer, being one of agreement parties in the civil relations;

6) Committee on legal statistics and special accounting of the Prosecutor General's Office of the Republic of Kazakhstan (further – KPSISU) – authorized state body on forming of legal statistics and conducting special accounting;

7) index of financial discipline (further – IFD) – the categorization index characterizing probability of untimely accomplishment by the partner of the financial liabilities;

8) index of conscientiousness of the taxpayer (further – IDN) – the categorization index characterizing probability that the taxpayer performs the statement of invoices without the actual delivery of goods, performance of works, rendering services;

9) identification number – the generated identifier for the purposes of information security and nondisclosure of tax secret;

10) authorized state bodies – the central state bodies having the data providing information filling of the information system "Register of Business Partners";

11) index of economic stability (further – IES) – the categorization index characterizing probability that the partner will not fulfill the contractual commitments in connection with economic situation.

3. IES is subject to calculation since January 1, 2022.

4. The indexes calculated with use of data of the Ministry are available in IS "Register" on free basis.

Chapter 2. The organization of interaction between the Ministry of Finance of the Republic of Kazakhstan and National chamber of entrepreneurs of the Republic of Kazakhstan for the purpose of maintaining the information system "Register of Business Partners"

5. The ministry places on the server of data storage of the data by taxpayers, not being tax secret according to article 30 of the Tax Code, including results of categorization of taxpayers with indication of value of indexes of categorization (IDN, IES, IFD).

6. Calculation of indexes of categorization is made by the Ministry once in 10 (ten) working days based on the Method of calculation of indexes for independent check by the taxpayer of partners (further – the Technique).

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