The Department of State Revenue for Shymkent informs that according to the norms of the Tax Code, the risk management system is based on risk assessment and includes measures developed and (or) applied by tax authorities in order to identify and prevent risk.
Depending on the actions of taxpayers committed by them as part of the fulfillment of tax obligations, various risks arise and, depending on the nature of the risk, the tax authorities apply various methods of risk assessment and response measures to them.
Categorization of taxpayers, "restriction of the statement of the ESF" in the framework of the pilot project, the formation of the results of desk control, as well as the selection of the taxpayer (tax agent) for tax audits are separate areas of application of the risk management system (hereinafter - the RMS). They are regulated by various articles of the Tax Code of the Republic of Kazakhstan and have various subordinate regulatory legal acts.
Regarding categorization
Categorization is carried out by assigning the activities of taxpayers (tax agents) to one of three degrees of risk: low, medium or high in accordance with Article 136 of the Tax Code and the rules for applying the Risk Management System for criteria that are not confidential information are regulated by Order No. 252 of the Minister of Finance of the Republic of Kazakhstan dated February 20, 2018 (hereinafter referred to as the Rules).
According to paragraph 11 of the Rules, the degree of risk of the subject of categorization is calculated according to the criteria for assessing the degree of risk, which are not confidential information, and the criteria for assessing the degree of risk, which are confidential (official) information.
The criteria are based on the characteristics of the taxpayer's activity according to registration data, submitted tax reports, indicators of financial solvency, compliance with tax discipline. The results of categorization are updated once every six months. For taxpayers for whom a low degree of risk has been determined, in case of non-repayment of tax arrears and (or) arrears on social payments for more than 30 (thirty) calendar days, the degree of risk is subject to updating at least 1 (one) time per month.
Depending on the degree of risk assigned based on the results of categorization, the following tax administration measures related to the taxpayer's tax obligations are differentiated:
1) termination of the activities of certain categories of sole proprietors in a simplified manner;
2) submission of a tax application for VAT registration;
3) extension, suspension of tax reporting;
4) ensuring the fulfillment of a tax obligation not fulfilled on time;
5) compulsory collection of tax debts.
At the same time, the differentiation by degrees of risk low, medium, high is regulated by Article 136 of the Tax Code, within the framework of general categorization. Categorization is carried out by analyzing the tax reporting data provided by taxpayers, as well as other information about the taxpayer's activities (historical data).