At the same time, to date, another area of application of RMS is the identification of high-risk taxpayers in the framework of the pilot project "to improve the administration of value added tax (hereinafter - VAT) on the basis of the electronic invoice information system (hereinafter – IS ESF) with the use of RMS" (hereinafter - the pilot project) (only a high degree of risk is assigned).
In accordance with paragraph 1-1 of Article 68 of the Tax Code of the Republic of Kazakhstan, in order to modernize and improve tax administration, state revenue bodies have the right to implement (implement) pilot projects providing for a different procedure for tax administration and fulfillment of tax obligations by taxpayers.
At the same time, the categories of taxpayers covered by the pilot project, the rights and obligations of taxpayers, tax and other authorized state bodies, as well as organizations, the territory (site) and (or) the region of implementation (implementation) of pilot projects, the rules and deadlines for the implementation (implementation) of pilot projects are determined by the authorized body.
In this regard, the order of the First Deputy Prime Minister of the Republic of Kazakhstan – Minister of Finance of the Republic of Kazakhstan dated October 3, 2019 No. 1084 approved the rules and deadlines for the implementation of a pilot project to improve the administration of VAT on the basis of the IS ESF with the use of SUR (hereinafter - the Order).
According to paragraph 3 of the above Order, the participants of the pilot project are VAT payers who are classified as high risk, defined by the RMS, based on the analysis of data on purchased and sold goods, works and services, that is, according to operational data, as well as taxpayers (contractors) who are recipients of goods, works, services according to the ESF issued by taxpayers who are classified as high risk.
Identification of the target group of risky taxpayers is carried out automatically, according to the approved procedure intended for official use (within the framework of the order of the DSP of the Chairman of the Committee dated September 28, 2019 No. 453). A high degree of risk is assigned in the case of simultaneous compliance of the taxpayer with a group of indicators determined by the in-house control procedure.
Within the framework of the pilot project, participants, if there are risks, are categorized as high-risk, and in this case they are notified of the elimination of violations identified by the state revenue authorities based on the results of desk control (hereinafter referred to as the Notification), according to the results of which the degree of risk is removed.
According to paragraph 9 of the Order, the execution of the notification is recognized as:
1) in case of agreement with the violations indicated in the notification, the withdrawal of the issued ESF, according to which the taxpayer is classified as a high risk;
2) in case of disagreement with the violations indicated in the notification, the taxpayer provides an explanation with copies of documents confirming the fact of the financial and economic operation.