of December 29, 2025 No. 818
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:
state Item 3 in the following edition:
"3. This order becomes effective after ten calendar days after day of its first official publication and is effective till January 1, 2027.";
in the Rules of carrying out pilot project on horizontal monitoring approved by the specified order:
state Item 3 in the following edition:
"3. The pilot project is implemented for the purpose of enhancement and upgrade of procedure for carrying out horizontal monitoring, including establishment of requirements to internal control system (further - SVK) and to information systems of the taxpayer for interaction, and also modification and amendments in the current legislation of the Republic of Kazakhstan.";
state Items 5-1 and 6 in the following edition:
"5-1. The simplified mode of horizontal monitoring consists in application of provisions of these rules, except for provisions SVK is relative.
The specified mode is applied by subjects of medium and big business (except for subsoil users) which conduct accounting, tax, production and other types of the accounting connected with disclosure of indicators of tax statements in the software other than accounting system of SAP (Systemanalyse Programmentwicklung).
6. The realization of the Pilot project is enabled till January 1, 2027.";
in Item 7:
in the subitem 1):
state paragraph two in the following edition:
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