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ORDER OF THE MINISTRY OF STATE REVENUES OF THE REPUBLIC OF KAZAKHSTAN

of May 17, 2001 No. 608

About approval of the Procedure for the organization of control during transition to VAT rate of 16 percent

For the purpose of protection of interests of the government budget and ensuring uniform receipt of the value added tax in the budget during transition to VAT rate of 16 percent

I ORDER:

1. Approve the enclosed Procedure for the organization of control of correctness of calculation and tax discharge on value added during transition to VAT rate of 16 percent.

2. To the director of the department of work with taxpayers N. Tulegenov to bring this Procedure to territorial tax authorities and departments of the Ministry of state revenues of RK.

3. To heads of territorial tax authorities to take necessary measures for control of correctness of calculation and payment of the VAT during transition to VAT rate of 16 percent.

4. To impose control of execution of this order on the director of the department of work with taxpayers N. Tulegenov.

5. This order becomes effective from the date of signing.

 

Minister 3. Kakimzhanov

Approved by the order of the Minister of state revenues of the Republic of Kazakhstan of May 17, 2001, No. 608

Procedure for the organization of control of correctness of calculation and tax discharge on value added during transition to VAT rate of 16 percent

This procedure N183-II "About modification and amendments in the Law of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" is developed according to the Law of the Republic of Kazakhstan of May 3, 2001 (further - the Law) and it is directed to the organization of control for the purpose of ensuring accomplishment of revenues of the budget for the value added tax during transition to VAT rate of 16 percent.

Control of execution of the tax legislation on the value added tax is exercised by the Tax Committees in place of registration of taxpayers, the Tax Committees on areas, the cities of Astana and Almaty.

1. The organization of control in the Tax Committees in place of registration

1. The Tax Committees in place of registration of taxpayers perform acceptance of declarations on the value added tax and the data represented by taxpayers in compliance and according to the procedure, MGD RK established by the Instruction of May 11, 2001 to N562.

Cameral control

2. The Tax Committees after acceptance of the declarations and data specified in Item 3 presents of the Procedure perform cameral verification of the provided information.

3. During conducting cameral checks it is necessary for the Tax Committees:

compare the provided data with data of the balance sheet as of July 1, 2001;

compare the sales amount of remaining balance of inventory stocks reflected in appendix B (line 1.6) to the declaration on the VAT, with amount of the inventory stocks shipped on realization or used for own production needs, N562 reflected in the report on use of remaining balance of TMZ according to appendix 7 to the Instruction of MGD RK of May 11, 2001. At the same time the sales amount of the remaining balance specified in the declaration on the VAT shall not exceed amount of the remaining balance of TMZ specified in the column 6 of appendix 7 to the Instruction of MGD RK of May 11, 2001 to N562;

check reliability of the amount of the excess on the value added tax read on account of payments on the VAT in the accounting period.

4. In case of establishment of discrepancies between data of the balance sheet, the declaration on the VAT and the report on use of remaining balance of inventory stocks by tax authorities the taxpayers who are subject to documentary check are determined.

Besides, as criteria for selection of taxpayers on documentary check can be:

- considerable excess of sales amount of remaining balance of TMZ over sales amount of the goods acquired after July 1, 2001 if such acquisition was made in large number;

- if the VAT amount, subject to payment for the accounting period, reflected in line 20 declarations on the VAT, completely is settled at the expense of the amount of the excess read in this accounting period and falling on the realized TMZ remaining balance. In this case it is necessary to establish the actual realization or use of remaining balance.

Documentary control

5. The Tax Committees have the right to make selective checks of compliance of the actual remaining balance of inventory stocks, the fixed assets which are in production, storage, trade and other facilities of taxpayers with the information provided in the Tax Committees.

When checking it is necessary to compare the report on movement of goods for the checked date on financial accounting and the report on use of remaining balance of TMZ submitted in tax authority from July 1, 2001 on the check moment.

6. In case of verification of data on the remaining balance of the fixed assets, inventory stocks which are on safe custody (shipped on safe custody), it is necessary to make counter checks of persons which shipped (received) goods on safe custody.

7. In cases of identification of violations from the taxpayer of rules of accounting of the income and the taxation objects; illegal hindrance of access for employees of the Tax Committees to the territory of the rooms used in business activity; refusal of provision of documents tax authorities apply sanctions according to the legislation of the Republic of Kazakhstan to such taxpayers.

2. The organization of control in the Tax Committees on areas and the cities of Astana and Almaty

8. The Tax Committees on areas, the cities of Astana and Almaty by September 1, 2001 provide in the Ministry of state revenues of RK in Department of the analysis and forecasting summary information on remaining balance as of July 1, 2001 of the inventory stocks, fixed assets and intangible assets including which are en route for the specified date in form according to appendix 1 to this Procedure.

9. The Tax Committees on areas, the cities of Astana and Almaty provide in the Ministry of state revenues of RK in Department of the analysis and forecasting summary information on use of remaining balance of inventory stocks by the taxpayers having excess on the VAT as of July 1, 2001. Information is provided in II and III quarters 2001 by November 5, 2001 and on February 5, 2002 in form according to appendix 2.

Appendix 1

 
                          Сводная информация
об остатках товарно-материальных запасов, основных средств и
нематериальных активов, в том числе находящихся в пути,
по состоянию на 01.07.2001 г.
     Наименование налогового органа __________________________________
                                                                тенге
+--------------------------------------------------------------------+
¦ N ¦ Наименование активов ¦Стоимость по состоянию¦Сумма¦
¦п/п¦ ¦ на 01.07.2001 г. ¦ НДС ¦
+---+-----------------------------------+----------------------+-----¦
¦ 1 ¦

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