Monitoring of large taxpayers
Article 130 of the Tax Code of the Republic of Kazakhstan
1) the sum of the value balances of fixed assets at the end of the tax period is at least 325,000 times the monthly calculation index established by the law on the republican budget and valid at the end of the year, in which the list of taxpayers subject to monitoring of large taxpayers is subject to approval;
2) the number of employees is not less than 250 people.
For the purposes of this article:
1) the total annual income, excluding the adjustment provided for in Article 241 of the Tax Code of the Republic of Kazakhstan, is determined on the basis of the data of the corporate income tax declaration for the tax period preceding the year in which the list of taxpayers subject to monitoring of large taxpayers is subject to approval;
2) the amount of value balances of fixed assets is determined on the basis of tax reports for the year preceding the year in which the list of taxpayers subject to monitoring of large taxpayers is subject to approval;
3) the number of employees is determined on the basis of the data of the declaration on individual income tax and social tax for the last month of the first quarter of the year in which the list of taxpayers subject to monitoring of large taxpayers is subject to approval.
Regardless of the compliance with the conditions established by this paragraph, large taxpayers are subject to monitoring:
1) the attorney (operator) and (or) the subsurface user (subsurface users) specified in the production sharing agreement (contract) concluded between the Government of the Republic of Kazakhstan or the competent authority and the subsurface user before January 1, 2009 and passed the mandatory tax examination, having the highest total annual income without taking into account the adjustments provided for in Article 241 of the Tax Code of the Republic of Kazakhstan, and (or) operating at an oil and gas condensate or offshore field in accordance with these agreements (contracts);
1-1) taxpayers whose annual amount of taxes paid is at least 2,000,000 times the monthly calculation index established by the law on the republican budget and effective at the end of the year, in which the list of taxpayers subject to monitoring of large taxpayers is subject to approval.
At the same time, the annual amount of taxes paid is determined for each of the three calendar years preceding the year in which the list of taxpayers subject to monitoring of large taxpayers is subject to approval;
2) a subsurface user who, as of October 1 of the year preceding the year of entry into force of the list of taxpayers subject to monitoring by large taxpayers, meets the following conditions:
a contract for exploration, production, combined exploration and extraction of minerals has been concluded with the subsurface user, with the exception of contracts for exploration, extraction of common minerals and groundwater;
the subsurface user is classified as a city-forming legal entity in accordance with the list approved by the authorized body for regional development.
1) the first three hundred large taxpayers who have the largest total annual income without taking into account the adjustment provided for in Article 241 of the Tax Code of the Republic of Kazakhstan, from large taxpayers who meet the conditions established by part one of paragraph 1 of this Article;
2) taxpayers specified in the third part of paragraph 1 of this article.
If, as of October 1 of the year preceding the year of entry into force of the list of taxpayers subject to monitoring of large taxpayers, a taxpayer who meets the requirements established by paragraph 1 of this article is at the stage of liquidation, such a taxpayer is not subject to inclusion in this list.
The approved list of taxpayers subject to monitoring of large taxpayers is put into effect no earlier than January 1 of the year following the year of its approval, and is valid for two years from the date of its entry into force. This list is not subject to revision during the period of its validity, except in cases of changes in the conditions under which taxpayers are subject to monitoring of large taxpayers in accordance with paragraph 1 of this article.