Along with preventive control measures, such as tax audits, the State Revenue Committee analyzes financial and economic activities in order to determine the actual taxable base - monitoring of large taxpayers. This was announced at a press conference in the CCS by the director of the Department of Large taxpayers of the SRC, Anuar Suleimenov.
Currently, monitoring is carried out in accordance with Article 132 of the Tax Code, when, according to a preliminary analysis, in case of discrepancies, a requirement is made to submit documents confirming the correctness of the calculation of taxes and other mandatory payments to the budget.
Further, if violations are found, a large taxpayer is notified of such violations with the right to give a written explanation, and only in case of disagreement with the submitted explanation, the state revenue authority makes a reasoned decision and appoints a tax audit on the issue of established violations.
In order to optimize the monitoring of large taxpayers in 2021, target groups of large taxpayers with the greatest risks have been identified.
Thus, 17 demands were made within the framework of tax monitoring, as a result of the work carried out, tax revenues amounted to 42.3 billion tenge, which is 35.5 billion tenge more than in the previous year.
Currently, the Committee is doing a lot of work on digitalization of fiscal administration.
The basis for the selection for tax control will be the analytics of the risk management system built with the use of artificial intelligence.