ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 24, 2022 No. 305

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of February 15, 2018 No. 197 "About approval of Rules of purpose of thematic and counter checks and decision about carrying out time inspection"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 15, 2018 No. 197 "About approval of Rules of purpose of thematic and counter checks and decision about carrying out time inspection" (it is registered in the Register of state registration of regulatory legal acts at No. 16479) the following changes:

to state preamble of the order in the following edition:

"According to Item 5 of Article 142, Item 2 of Article 143 and Item 2 of article 144 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 purpose of thematic and counter checks and decision about carrying out time inspection approved by the specified order:

6) of Item 3 to state the subitem in the following edition:

"6) availability and authenticity of means of identification and accounting and control brands, license availability;";

state Item 5 in the following edition:

"5. Counter tax audits are appointed by bodies of state revenues according to article 143 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further – the Tax code).";

in Criteria for decision of body of state revenues about purpose of thematic checks and carrying out time inspection:

in Item 2:

6) and 7) to state subitems in the following edition:

"6) lack of accounting and control brands and means of identification, and also their discrepancy according to the data received from different sources of information;

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