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The document ceased to be valid since  February 18, 2016 according to Item 2 of the Joint Order of the Minister of Finance of the Republic of Kazakhstan and the Acting Minister of national economy of the Republic of Kazakhstan of December 25, 2015 No. 687, on December 31, 2015 No. 840

JOINT ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN AND I.O. MINISTER OF ECONOMIC DEVELOPMENT AND TRADE OF THE REPUBLIC OF KAZAKHSTAN

of September 16, 2011 No. 468 and of September 16, 2011 No. 302

About approval of Criteria for evaluation of degree of risks in the sphere of private entrepreneurship concerning execution of regulations of the tax legislation, and also other legislation of the Republic of Kazakhstan, control of which execution is imposed on bodies of Tax Service,

(as amended on 31-03-2014)

For the purpose of realization of item 4 of article 625 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" and item 4 of article 13 of the Law of the Republic of Kazakhstan of January 6, 2011 "About the state control and supervision in the Republic of Kazakhstan" PRIKAZYVAYEM:

1. Approve the enclosed Criteria for evaluation of degree of risks in the sphere of private entrepreneurship concerning execution of regulations of the tax legislation, and also other legislation of the Republic of Kazakhstan, control of which execution is imposed on bodies of Tax Service.

3. To the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.):

1) to provide state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) after state registration of this order to provide its official publication;

3) to provide publication of this order on official the Internet - resource of the Ministry of Finance of the Republic of Kazakhstan.

4. This joint order becomes effective after ten calendar days after day of its first official publication.

Minister of Finance of the Republic of Kazakhstan

B. Zhamishev

Deputy. Minister of Economic Development and Trade of the Republic of Kazakhstan

M. Kusainov

Approved by the Joint Order of the Minister of Finance of the Republic of Kazakhstan and the deputy. The Minister of Economic Development and Trade of the Republic of Kazakhstan of September 16, 2011 No. 468 and of September 16, 2011 No. 302

Criteria for evaluation of degree of risks in the sphere of private entrepreneurship concerning execution of regulations of the tax legislation, and also other legislation of the Republic of Kazakhstan, control of which execution is imposed on bodies of Tax Service,

1. These Criteria are developed for reference of taxpayers to risk degree for the purpose of selection of the acting taxpayers by regions for conducting scheduled tax audits.

2. These Criteria do not extend to the following taxpayers:

1) non-profit organizations;

2) the organizations performing activities in the social sphere;

3) the individual entrepreneurs applying special tax regimes;

4) the legal entities applying special tax regime on the basis of the simplified declaration.

3. Points by criteria of risk are summed up for determination of general total result by all criteria which is used for differentiation of taxpayers on degree of risks.

4. Differentiation of taxpayers on degree of risks is performed as follows:

high risk - from 100 points (inclusive) above;

average risk degree - from 50 (inclusive) to 100 points;

insignificant risk degree - to 50 points.

5. Criteria for evaluation of degree of risks:

1) coefficient of the tax load of the taxpayer below the industry average value of coefficient of the tax load according to appendices 1 and 2 to these Criteria:

less than for 25% - 5 points;

from 25% to 50% - 10 points;

from 50% to 75% - 20 points;

more than for 75% - 50 points.

Calculation of coefficient of the tax load is determined by the accrued taxes and other obligatory payments in the budget, except for customs payments, according to method of calculation of coefficient of the tax load;

2) implementation of transactions with the pseudo-companies, the idle taxpayers and with taxpayers whose registration by courts are acknowledged invalid, and also transactions which making is recognized by court performed without intention to perform business activity:

if the amount of transactions to 500 thousand tenges - 5 points;

if the amount of transactions from 500 thousand tenges to 10 million tenges - 20 points;

if the amount of transactions over 10 million tenges - 60 points;

3) the statement of invoices in case of submission of tax statements on the corporate (individual) income tax and (or) the value added tax with zero indicators:

discrepancy between the turnover specified in the declaration on the value added tax (the income from sales of goods (works, services) specified in the declaration on the corporate (individual) income tax) and the amount specified in the written-out invoices to 500 thousand tenges - 5 points;

from 500 thousand tenges to 10 million tenges - 10 points;

over 10 million tenges - 50 points;

4) ratio of the salary fund to gross annual income:

less 0,1 of % - 50 points;

from % 0,1 to % 0,5 - 30 points;

more 0,5 of % to 1% - 10 points;

5) ratio of assets of the taxpayer to gross annual income:

less 0,1 of % - 50 points;

from % 0,1 to % 0,5 - 30 points;

more 0,5 of % to 1% - 10 points.

The criteria specified in subitems 4) and 5) of this Item are not applied to individual entrepreneurs;

6) if the head and (or) the founder, the individual entrepreneur is the head and (or) the founder of the idle taxpayers and the companies which registration by courts are acknowledged invalid, and also taxpayers whose transactions are acknowledged as court concluded without intention to perform business activity:

the head and (or) the founder, the individual entrepreneur is the head and (or) the founder of the idle taxpayers - 10 points;

the head and (or) the founder, the individual entrepreneur is the head and (or) the founder of the companies which registration are recognized as invalid - 20 points;

the head and (or) the founder, the individual entrepreneur is the head and (or) the founder of taxpayers whose transactions are acknowledged court concluded without intention to perform business activity - 30 points;

7) removal from accounting and registration in tax authorities two and more time in year (removal from accounting from one tax department and registration in other tax department) 30 points.

6. The total quantity of the taxpayers included in the plan of tax audits is distributed as follows:

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