of March 27, 2009 No. HK-08-22/2758
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan for the purpose of prevention of cases of illegal return of excess of the value added tax (further - the VAT), including on the turnovers assessed on zero rate reports the following.
In case of receipt from the payer of the VAT of the tax statement for return of excess of the VAT and (or) the declaration on the VAT containing the requirement about return of excess of the VAT including on the turnovers assessed on zero rate, indicators of activities of such taxpayer are subject to testing with use of the risk management system on the VAT (further - the VAT RMS) given in appendix 1 to this letter.
At the same time, testing regarding compliance of the VAT RMS is held by tax authority in which the tax statement for return of excess of the VAT and (or) the declaration on the VAT containing the requirement about return of excess of the VAT arrived.
If the result of testing will appear equal thirty five and more points from the total amount of points on the VAT RMS to tax authority it is necessary to create the analytical report «Pyramid on the Exporter's Suppliers» on all suppliers to the last level.
If by results of the specified analytical report at least at one of suppliers violations will be revealed including if such suppliers are absent in the location specified in registration data; are the idle taxpayers; are declared bankrupt, materials should be reported to the authorities of financial police without delay.
At the same time the tax authority concerning such taxpayer who showed excess of the VAT to return needs to appoint complex tax audit of correctness of calculation and completeness of tax payment and other obligatory payments in the budget during which to cover also question of reliability of the excess of the VAT shown to return.
It should be noted that in case of purpose of complex tax audit thematic check on confirmation of reliability of excess of the VAT shown to return, tax authority is not appointed.
Please note that this procedure does not extend to the taxpayers consisting on monitoring of large taxpayers; on manufacturing taxpayers of self-produced goods, and also their trading houses realizing goods of such producers.
Bodies of Tax Service by consideration of the tax statement for return of excess of the VAT and (or) the declaration on the VAT containing the requirement about return of excess of the VAT need to analyze in details all transactions of the taxpayer who demanded return of excess of the VAT regarding compliance to the legislation of RK, and also to be guided strictly by this letter.
Chairman of the Tax Committee
Ministries of Finance of the Republic of Kazakhstan D. Ergozhin
The system risk managements which is subject to use by bodies of Tax Service when obtaining from the payer of the VAT of the tax statement for return of excess of the VAT and (or) the declaration on the VAT containing the requirement about return of excess of the VAT
|
No. No. of payment order. |
Name of criterion |
Number of points |
|
1. |
The Coefficient of the Tax Load (CTL) of the taxpayer below the KNN industry average value which developed on the republic |
10 |
|
2. |
Reflection by the taxpayer of loss for three consecutive years |
10 |
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