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The document ceased to be valid since  February 19, 2018 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of January 12, 2018 No. 20

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 24, 2017 No. 334

About approval of Rules and terms of delivery to the taxpayer of the preparatory act of tax audit, provision of written objection to the preparatory act of tax audit, and also consideration of such objection and categories of taxpayers to which regulations according to the preparatory act of tax audit are applied

According to article 636-1 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve Rules and terms of delivery to the taxpayer of the preparatory act of tax audit, provision of written objection to the preparatory act of tax audit, and also consideration of such objection and category of taxpayers to which regulations according to the preparatory act of tax audit are applied.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A. M.) in the procedure established by the legislation to provide:

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

2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages 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 official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) within ten calendar days after state registration of this order the direction it the copy on official publication in periodic printing editions;

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

3. This order becomes effective since July 1, 2017 and is subject to official publication.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of May 24, 2017 No. 334

Rules and terms of delivery to the taxpayer of the preparatory act of tax audit, provision of written objection to the preparatory act of tax audit, and also consideration of such objection and categories of taxpayers to which regulations according to the preparatory act of tax audit are applied

Chapter 1. General provisions

1. These rules and terms of delivery to the taxpayer of the preparatory act of tax audit, provision of written objection to the preparatory act of tax audit, and also consideration of such objection and categories of taxpayers to which regulations according to the preparatory act of tax audit are applied (further – Rules) are developed for the purpose of implementation of article 636-1 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code).

2. Provisions of Rules extend to the tax audits leading to charge of the amounts of taxes and other obligatory payments in the budget, obligations on calculation, deduction, transfer of compulsory pension contributions, compulsory professional pension contributions, calculation and payment of social assignments, assignments and (or) fees on compulsory social medical insurance and penalty fee, to reduction of losses, except for:

1) thematic checks on confirmation of reliability of the tax amounts on value added shown to return, according to Item 5 of article 627 of the Tax Code and carried out concerning the taxpayer on the basis:

requirements of the taxpayer in the declaration on the value added tax on confirmation of reliability of the tax amounts on value added shown to return;

statements of the taxpayer in connection with application of Items 1 or 2 of article 273-1 of the Tax Code;

2) checks based on the statement of the nonresident on return of the paid income tax from the budget or conditional bank deposit according to the international treaty on avoidance of double taxation.

3. Within Rules the following concepts are used:

1) the preparatory act of tax audit - the act of tax audit with preliminary results;

2) written objection - written disagreement with results of the preparatory act of tax audit.

Chapter 2. Categories of taxpayers to which regulations according to the preparatory act of tax audit are applied

4. Regulations according to the preparatory act of tax audit are applied to the large taxpayers who are subject to monitoring and also to the taxpayers who signed investment contracts.

5. The taxpayers included in the list, stipulated in Item 3 articles 623 of the Tax Code treat the large taxpayers who are subject to monitoring.

6. The legal entities of the Republic of Kazakhstan who signed investment contracts according to article 285 of the Entrepreneurial code of the Republic of Kazakhstan treat the taxpayers who signed investment contracts.

Chapter 3. Procedure and term of delivery to the taxpayer of the preparatory act of tax audit

7. The preparatory act of tax audit is handed to the taxpayer (tax agent) personally under list at least in 5 (five) working days prior to the termination of term of conducting tax audit.

Along with the preparatory act of tax audit the notice on suspension of tax audit according to item 4 of article 629 of the Tax Code is handed.

8. In case of impossibility of delivery to the taxpayer (tax agent) of the preparatory act of tax audit due to the lack of it in the location tax examination with involvement of witnesses according to the procedure, established by the Tax code is conducted.

Chapter 4. Procedure and terms of provision of written objection to the preparatory act of tax audit, and also consideration of such objection

9. The written objection on the preparatory act of tax audit is represented in the body of state revenues performing tax audit in attendance procedure within 15 (fifteen) working days from the date of delivery of the preparatory act of tax audit.

At the same time date of giving of written objection is the date of receipt of objection by the body of state revenues performing check.

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