One of the areas of application of RMS is the formation of the results of desk control.
In accordance with Article 96 of the Tax Code of the Republic of Kazakhstan, in case of detection of violations based on the results of desk control, the following are issued:
for violations with a high degree of risk – a notification on the elimination of violations identified by the tax authorities based on the results of desk control, with a description of the violations identified;
for violations with an average degree of risk - a notification of violations identified by the results of desk control, with a description of the detected violations attached.
The conduct of desk control is regulated by the "Procedure for organizing actions of officials of state Revenue bodies during desk control", approved by the Order of the Chairman of the SRC of the Ministry of Finance of the Republic of Kazakhstan dated September 28, 2018 No. 453-PR-SRC (hereinafter referred to as the Procedure).
According to paragraph 6 of the Procedure, the Register regulates the scheme of comparison of data established by Article 95 of the Tax Code of the Republic of Kazakhstan, which contains, among other things, the conditions for gradation of violations according to the degree of risk.
Regarding the direction of the selection of taxpayers (tax agents) for tax audits
In accordance with paragraph 2 of Article 141 of the Entrepreneurial Code of the Republic of Kazakhstan dated October 29, 2015, a special procedure for conducting inspections is applied when monitoring and supervising entities classified as high risk in the field of ensuring tax receipts and other mandatory payments to the budget, completeness and timeliness of the transfer of social payments.
Assessment of the degree of risk for selection for tax audit is carried out in an automated mode at the central level. The selection is made on the basis of Joint Order No. 1030 of the Minister of Finance of the Republic of Kazakhstan dated November 28, 2018 and No. 86 of the Acting Minister of National Economy of the Republic of Kazakhstan dated November 28, 2018 "On Approval of risk Assessment criteria for the Selection of Subjects (Objects) of a Tax Audit conducted according to a Special Procedure based on a risk assessment", agreed with the Committee on Legal Statistics and Special Accounts by the Prosecutor General's Office of the Republic of Kazakhstan (hereinafter referred to as the Joint Order).
Paragraph 7 of the Joint Order states that the general indicator of the degree of risk of the subject (object) of the tax audit 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 list of open criteria is given in the Joint Order and consists of two objective and six subjective criteria.
In accordance with paragraph 8 of the Joint Order on indicators of the degree of risk, the subject (object) of the tax audit belongs to one of two degrees of risk: high (with a probability score over 51%) or not high (with a score of 51% and below).
Thus, the degree of risk based on the results of the general categorization of taxpayers (within the framework of Article 136 of the Tax Code of the Republic of Kazakhstan), the degree of risk based on the results of the pilot project to limit the discharge of ESF, the degree of risk based on the results of desk control, as well as the degree of risk for selection for tax audit may not be identical, since they are used in different areas of administration, have different regulatory legal framework and different composition of selection indicators.