JOINT ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN AND I.O. OF THE MINISTER OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of December 25, 2015 No. 687, on December 31, 2015 No. 840

About approval of criteria for evaluation of risk degree in the sphere of the state control of receipt of taxes and other obligatory payments in the budget, and also completeness and timely transfer of compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund and social contributions to the State Social Insurance Fund

For the purpose of realization of item 4 of 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 Item 3 of article 141 of the Entrepreneurial code of the Republic of Kazakhstan of October 29, 2015 PRIKAZYVAYEM:

1. Approve the enclosed criteria for evaluation of risk degree in the sphere of the state control of receipt of taxes and other obligatory payments in the budget, and also completeness and timely transfer of compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund and social contributions to the State Social Insurance Fund.

2. Recognize invalid:

1) the joint order of the Minister of Finance of the Republic of Kazakhstan of September 16, 2011 No. 468 and the deputy. The Minister of Economic Development and Trade of the Republic of Kazakhstan 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" (registered in the Register of state registration of regulatory legal acts at No. 7251, No. 157 published in the Yuridicheskaya Gazeta newspaper on October 27, 2011 (2147));

2) the joint order of the Minister of Finance of the Republic of Kazakhstan of October 22, 2012 No. 466 and the Minister of Economic Development and Trade of the Republic of Kazakhstan of October 30, 2012 No. 297 "About modification and amendments in the joint order of the Minister of Finance of the Republic of Kazakhstan of September 16, 2011 No. 468 and the deputy. The Minister of Economic Development and Trade of the Republic of Kazakhstan of September 16, 2011 No. 302 "About approval of Criteria for evaluation of degree of risks in the sphere of private entrepreneurship to questions of 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" (registered in the Register of state registration of regulatory legal acts at No. 8078, No. 175 published in the Yuridicheskaya Gazeta newspaper on November 20, 2012 (2357));

3) the joint order of the Deputy prime minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of March 31, 2014 No. 144 and the Minister of Regional Development of the Republic of Kazakhstan of March 31, 2014 No. 96/ODES "About modification of the joint order of the Minister of Finance of the Republic of Kazakhstan of September 16, 2011 No. 468 and the deputy. The Minister of Economic Development and Trade of the Republic of Kazakhstan of September 16, 2011 No. 302 "About approval of Criteria for evaluation of degree of risks in the sphere of private entrepreneurship to questions of 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" (registered in the Register of state registration of regulatory legal acts at No. 9301, published in information system of law of Ad_let on April 10, 2014).

3. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) in the procedure established by the legislation to provide:

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

2) within ten calendar days after state registration of this joint order its direction for publication in periodic printing editions and information system of law of Ad_let, and also in the Republican state company on the right of economic maintaining "The republican center of legal information of the Ministry of Justice of the Republic of Kazakhstan" for placement in reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this joint order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

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

No. 687, No. 840 are approved on December 31, 2015 by 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

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