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The document ceased to be valid since  May 5, 2018 according to Item 1 of the Order of the Government of the Republic of Kazakhstan of April 20, 2018 No. 208

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of March 27, 2013 No. 279

About approval of Rules of application of risk management system for the purpose of confirmation of the amount of excess of the value added tax shown to return and criteria of risk degree

(as amended on 30-11-2016)

According to article 625 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)

1. Approve enclosed:

1) Rules of application of risk management system for the purpose of confirmation of the amount of excess of the value added tax shown to return;

2) criteria of risk degree.

2. This resolution becomes effective after ten calendar days from the date of the first official publication.

Prime Minister of the Republic of Kazakhstan

S. Akhmetov

Approved by the Order of the Government of the Republic of Kazakhstan of March 27, 2013 No. 279

Rules of application of risk management system for the purpose of confirmation of the amount of excess of the value added tax shown to return

1. General provisions

1. These rules of application of risk management system for the purpose of confirmation of the amount of excess of the value added tax shown to return (further - Rules) are developed according to article 625 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for application of risk management system for the purpose of confirmation of the amount of excess of the value added tax (further - the VAT) shown to return.

2. These rules are applied only when conducting thematic checks on confirmation of reliability of the VAT amounts shown to return based on the requirement about return specified in the declaration on the VAT (further - the requirement about return).

2. Procedure for application of risk management system for the purpose of confirmation of the amount of excess of the value added tax shown to return

3. In case of receipt from the taxpayer of the requirement about return the tax authority appoints conducting the corresponding thematic tax audit on confirmation of reliability of the VAT amounts shown to return.

4. At the same time indicators of activities of the taxpayer who provided the requirement about return are estimated with use of the criteria of risk degree approved by the Government of the Republic of Kazakhstan (further - criteria) within seven working days from start date of thematic tax audit on confirmation of reliability of the VAT amounts shown to return.

5. Points by criteria by which compliance to indicators of activities of the taxpayer is established are summed up for determination of general total result by all criteria which is used for reference of taxpayers to category of the taxpayers who are in risk zone.

6. If the total result of points by results of assessment with use of criteria constitutes thirty five and more points, the taxpayer belongs to the category of the taxpayers who are in risk zone.

7. If the total result of points by results of assessment with use of criteria constitutes less than thirty five points, but the signs of tax avoidance falling under the schemes provided in appendices 1, of 2, 3 to these rules are seen in activities of the taxpayer, the tax authority refers such taxpayer to category of the taxpayers who are in risk zone.

At the same time signs of tax avoidance are:

1) the conclusion of transactions with the purpose of receipt of the right to offsetting of VAT amounts without the actual delivery of goods, performance of works, rendering services;

2) the conclusion of transactions with the purpose of increase in value added of goods, respectively, building-up of the excess of VAT amount referred in offsetting over the amount of the accrued tax (further - excess of the VAT).

The basis of determination of signs of tax avoidance is availability of the facts which influenced the amount of excess of the VAT:

1) revealed earlier by results of cameral control;

2) earlier carried out tax inspections revealed during;

3) information on which arrived from other state bodies, including law-enforcement.

8. Concerning the taxpayers referred to category of the taxpayers who are in risk zone, the tax authority creates the analytical report "Pyramid on Suppliers" (further - the analytical report) on suppliers of goods, works, services:

1) within twenty working days from end date of the term specified in item 4 of these rules - on the taxpayers belonging to subjects of small business;

2) within thirty working days from end date of the term specified in item 4 of these rules - on the taxpayers belonging to subjects of medium and large business.

9. In cases if when forming the analytical report the supplier who is the taxpayer is established:

1) consisting on monitoring of large taxpayers;

2) making self-produced goods, including налогоплательщиком-сельхозтоваропроизводителем (except for producers of flour, skins large and the small cattle and persons processing scrap of non-ferrous and ferrous metals);

3) performing activities within the contract for subsurface use;

4) performing delivery of electrical and heat energy, water and (or) gas, except for electrical and heat energy, water and (or) gas which are exported further by their buyer;

5) performing delivery of communication services;

6) performing delivery of services in technical testing, the analysis and certification of products, tax authority is stopped by further forming of the analytical report on suppliers of such taxpayer.

10. Person performing thematic check within the terms specified in Item 8 of these rules analyzes results of the analytical report. At the same time the decision on purpose of counter checks and (or) sending an inquiry on elimination of violations is accepted only on those taxpayers on whom violations of the tax legislation are revealed. The tax authority which appointed thematic tax audit, the inquiry for elimination of violations is sent to tax authority in place of registration of the supplier in which violations, no later than five working days from end date of the term specified in Item 8 of these rules are revealed.

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