of November 17, 2021 No. 1189
About introduction of amendments to the order of the acting 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"
I ORDER:
1. Bring in the order of the acting 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" (it is registered in the Register of state registration of regulatory legal acts at No. 20916) the following changes:
to state preamble of the order in the following edition:
"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) I ORDER:";
in the Rules of carrying out pilot project on horizontal monitoring approved by the specified order:
6, 7 and 8 to state Items in the following edition:
"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, 2023;
on the taxpayers determined by the subitem 2) of Item 7 of these rules - in the terms established by the specified subitem.
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:
the amount of cost balances of the fixed assets for the end of tax period according to the declaration of the taxpayer on the corporate income tax in the year preceding year in which the application for agreement signature for interaction is submitted constitutes at least 325000-fold monthly settlement indicator established by the law on the republican budget and operating on the end of the year in which the application for agreement signature for interaction is submitted;
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