Document from CIS Legislation database © 2003-2020 SojuzPravoInform LLC

LETTER OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 12, 2013 No. NK-23-36285//20-25/02-42p.-37-8511

"Offers of the Tax Committee of MF RK on restriction of number of the handed-over additional tax statements"

Association of taxpayers of Kazakhstan

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - MF RK Oil Company) reports the following present.

According to the order of the Head of state this at opening of the II session of Parliament of the Republic of Kazakhstan of the V convocation on September 3, 2012 taking into account offers of state bodies, results of program implementation "The main measures for reducing the sizes of shadow economy in the Republic of Kazakhstan for 2005 - 2010" (further - the Program) and the best international experience on decrease in level of shadow economy, the Comprehensive plan of counteraction to shadow economy in the Republic of Kazakhstan for 2013 - 2015 approved by the order of the Government of the Republic of Kazakhstan of February 23, 2013 No. 190 is developed (further - the Comprehensive plan).

According to Item 37 of the Comprehensive plan it is entrusted to make offers on modification and amendments in the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) regarding acceptance of additional forms of tax statements by tax authorities after use of system of risks assessment.

MF RK Oil Company for the purpose of development of the specified offers carries out the corresponding work during which the international experiment on submission of additional tax statements and feasibility of its application in Kazakhstan was studied, the analysis of the provided additional forms of tax statements by taxpayers was also carried out, schemes of evasion from execution of the tax liabilities by submission of additional tax statements were studied.

The analysis of the provided additional tax statements for 2012 showed that 942 248 additional tax statements are for the whole year provided, from them the considerable share - 219 010 (or 23% of total quantity) is the share of declarations on the value added tax (further - the VAT) (f.300. 00), at the same time the estimated tax amount to reduction constituted - 186 731 million tg., to charge - 36 210 million tg.;

Besides, for 2012 the taxpayers who are not payers of the VAT provide 2 450 additional tax statements on the VAT on which estimated tax amount constituted: to reduction - 3 512 million tg., to charge - 6 815 million tg.

Moreover, unfair taxpayers, abusing this regulation of the tax legislation, use submission of additional tax statements on the VAT in schemes on evasion by them from execution of the tax liabilities.

By results of the carried-out work and the analysis the line item is developed and the relevant amendments on restriction of acceptance by tax authorities of additional tax statements are drafted (The slide is applied).

At the same time, restriction on submission of additional tax statements also significantly infringes also on interests of fair taxpayers.

For example, during the analysis on submission of additional tax statements on the VAT for 2012 it is determined that large taxpayers, having also structural divisions, on average for one tax period are submitted no more than two additional declarations on the VAT.

In too time, the taxpayers who are engaged in trade and intermediary activities on average for one tax period more than five additional tax statements are submitted.

In this connection, there is need to limit submission of additional tax statements taking into account opinion of business communities.

Considering short deadlines on realization to Item 37 of the Comprehensive plan, we ask to provide the line item on the specified question till November 18, 2013.

Appendix: 10 sheets.

Chairman

A. Dzhumadildayev

 

Рис.1 к Письму МФ РК от 12.11.2013 №НК-23-36285--20-25-02-42П.-37-8511-13

 

Рис.2 к Письму МФ РК от 12.11.2013 №НК-23-36285--20-25-02-42П.-37-8511

 

Рис.3 к Письму МФ РК от 12.11.2013 №НК-23-36285--20-25-02-42П.-37-8511

International experiment on submission of additional tax statements

Country

Practice

Canada

the program of voluntary declassification of information which essence consists in representation of opportunity to the taxpayer to correct the data which are earlier declared in the declaration without application of penalties. But such opportunity is given once.

Great Britain

it can be provided within 12 months from the date of submission of the main tax statements. If the taxpayer found error independently after 12 months, then he applies in tax authority for permission to submission of additional tax statements. In case of submission of additional tax statements without the permission of tax authority such tax statements are considered not provided.

Austria

for FL, SP and small business - 2 years, for YUL - 4 years;

After the expiration of fixed term tax statements are considered not provided

Italy

it can be provided within 90 days after the expiration of the main tax statements and with payment of the corresponding penalty. After 90 days the provided additional tax declaration is considered not provided.

Sweden

In case of the wrong filling of tax statements of the sanction are applied only on those declared inaccuracies and mistakes which led to tax underpay in the budget or to excessive compensation of the VAT from the budget. In this case the missing amount is additionally accrued and sanctions in the amount of 20% of the added amount are applied. For inaccuracies in the declarations which did not lead to nedopostupleniye in the budget of tax payments, sanctions are not applied.  

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 40000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.