Countering the shadow economy
One of the main areas of work of the state revenue bodies is countering the shadow economy and reducing the share of the unobserved (shadow) economy, within which measures of tax and customs administration are taken.
So, on an ongoing basis, the administration of participants in public procurement for allocated funds from the budget is carried out by identifying schemes for illegal withdrawal of funds, misuse of budget funds.
According to the analysis carried out, notifications are issued for participants in public procurement based on the results of desk control
Work is being carried out with risky taxpayers participating in various tax evasion schemes, "migrating" taxpayers, unreliable suppliers, for which claims are sent to the court to recognize the registration of unreliable taxpayers and their transactions as invalid. Further, according to the court decisions, notices are issued to the counterparties for the amount of the violation.
In order to increase the effectiveness of identifying risky taxpayers, the state revenue authorities are working within the framework of the Pilot project "Restriction of the discharge of ESF".
The pilot project to improve the administration of value added tax on the basis of an electronic invoice information system using a risk management system, approved by Order No. 1084 of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated October 3, 2019, is primarily aimed at suppressing the most important link of the shadow economy – statements of fictitious invoices and the activities of "cash offices", as well as the suppression of tax evasion schemes, and the logical conclusion is the invalidation of transactions or registration / re-registration.
The pilot project has shown its necessity, because at the analysis stage we already see risky suppliers, which is confirmed by the results of the workings on the CRPD, debit balance and desk control.
Work in this Pilot project, when confirming risks, makes it possible to restrict the discharge of fictitious ESF by blocking.
The fight against economic smuggling, illegal movement of goods and shadow turnover is underway.
Thus, on September 21, 2021, No. 644 Approved a comprehensive plan of measures to counteract the shadow economy for 2021-2023
Improvement of customs administration.
Purpose: to prevent economic smuggling and evasion of customs duties and taxes, to exclude the facts of false declaration (non-declaration) of goods and vehicles transported across the customs border, to prevent the smuggling of strategically important goods and resources from the country.
Improvement of tax administration and withdrawal of entrepreneurs from the shadow sector. Objective: effective, transparent tax administration, prompt exchange of information between government agencies and second-tier banks, effective response to neutralize one-day firms.
Ensuring favorable competition and efficient allocation of budget funds. Objective: effective development and elimination of risks of waste of budget funds, ensuring openness in the development of the budget.
Protecting the interests of the population from illegal business.
Goal:
- compliance by the organizers of gambling and lottery activities with the requirements of the legislation;
- compliance with the requirements of legislation in the field of entrepreneurship.
Creating a favorable business environment in economic sectors.
Goals:
- improvement of taxation taking into account the peculiarities of economic sectors;
- removing suppliers of goods and services from the shadows;
- digitalization and creation of competitive conditions in matters of subsidies;
- reduction of informally employed in economic sectors;
- increasing the transparency of estimated prices and pricing.