ORDER OF THE CHAIRMAN OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 10, 2010 No. 528

About approval of Methodical recommendations of purpose of the counter inspections which are carried out within complex and thematic checks, except for checks on confirmation of reliability of the tax amounts on value added shown to return

For the purpose of streamlining and increase in efficiency of purpose of the counter inspections which are carried out within complex or thematic checks, except for checks on confirmation of reliability of the tax amounts on value added shown to return, PRIKAZYVAYU:

1. Approve the enclosed Methodical recommendations of purpose of the counter inspections which are carried out within complex or thematic checks, except for checks on confirmation of reliability of the tax amounts on value added shown to return.

2. To managerial control of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Streltsov N. V.) to bring this order to the attention of tax departments on areas, the cities of Astana, Almaty.

3. To confer responsibility for execution of this order on heads of tax departments on areas, the cities of Astana, Almaty.

4. To impose control of execution of this order on the vice-chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan Kipshakov of A.M.

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

Approved by the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of December 10, 2010 No. 528

Methodical recommendations of purpose of the counter inspections which are carried out within complex or thematic checks, except for checks on confirmation of reliability of the tax amounts on value added shown to return

1. For the purpose of these methodical recommendations counter proverkaproverka body of Tax Service of persons performing transactions with the taxpayer (tax agent) concerning whom complex or thematic tax audit for the purpose of receipt of the additional information about such transactions for use is carried out during check of the specified taxpayer, including for establishment of reliability of all settlement with the checked taxpayer, except for checks on confirmation of reliability of the tax amounts on value added shown to return.

2. If when conducting complex or thematic tax audits of the taxpayer the body of Tax Service has need of receipt of the additional information about the correct reflection in tax accounting of the operations performed by the taxpayer connected with suppliers and buyers, by body of Tax Service counter check concerning suppliers and buyers of goods, works, services of the checked taxpayer can be appointed.

3. For the purpose of decision making about purpose of counter check of suppliers of goods, works, services of the checked taxpayer it is necessary to create and determine the list of all suppliers of goods, works, services of the checked taxpayer in decreasing order of tax amounts on value added (further - the VAT) by the written-out invoices, except for the following suppliers:

1) performing delivery of electrical and heat energy, water, gas, communication services;

2) the large taxpayers who are subject to monitoring; (35Kb In original language)

3) the taxpayers recognized idle according to the procedure, determined by article 579 of the Tax Code;

4) the taxpayers recognized by the pseudo-companies based on the sentence which took legal effect or court orders;

5) taxpayers whose registration is acknowledged invalid based on the judgment which took legal effect;

6) the nonresidents performing works, rendering services, delivering goods, not being taxpayers on value added in the Republic of Kazakhstan and not performing activities through branch, representation.

4. From the list of the suppliers created according to Item of 3 presents of methodical recommendations suppliers of the payer of the VAT, the written-out invoices, the total amount of the VAT on whom constitutes 80 percent from VAT amount, carried in offsetting for the checked tax period (if the checked tax period constitutes several years, by calendar year), on condition of identification of violations are subject to counter check during the carried-out analysis of the tax statements provided by them, and also according to the analytical report on suppliers.

Despite the conditions established by Items 3, of 4 presents of methodical recommendations, suppliers of the checked taxpayer on whom violations are revealed are subject to obligatory counter check or there are reasonable reasons (not receipt of the received according to transactions and other persons of goods (works, services), proceeds from sales of goods (works, services) and other money; not reflection of results of goods exchange and other cashless transactions, transactions on concession of the rights of requirements, doubts according to the performed transactions and in other similar cases).

Conducting counter checks of suppliers of the checked taxpayer at whom documents are processed with violation of the established requirements (with the allowed corrections, erasures, indistinct, indistinct signatures, seals, stamps of the organizations, etc.), without the conclusion of agreements in writing is also reasonable if the conclusion of the agreement in writing is required by the legislation of the Republic of Kazakhstan, etc.

5. When conducting complex or thematic tax audit the tax authority has the right to appoint counter checks of buyers of goods, works, services of the checked taxpayer.

At the same time on buyers of goods, works, services of the checked taxpayer the analysis of tax statements in comparison to data of the analytical report on buyers is carried out, and in case of detection of discrepancy of invoices inquiries for conducting counter checks of buyers are sent.

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