Horizontal monitoring.

Article 131 of the tax code of the Republic of Kazakhstan

1. horizontal monitoring provides for the exchange of information and documents between the authorized body and the taxpayer, which is based on the following principles: :

cooperation;

based on trust;

legality;

transparency;

advanced information interaction.

The form of the horizontal monitoring agreement is established by the authorized body.

2.horizontal monitoring is carried out from the 1st hunt of the year following the year of conclusion of the horizontal monitoring agreement and is valid for three years with the possibility of its extension.

At the same time, the procedure for concluding and terminating the horizontal monitoring agreement, as well as the categories of taxpayers for whom the horizontal monitoring agreement is concluded, is established by the authorized body.

Taxpayers subject to horizontal monitoring from the 1st day of the year following the year of conclusion of the horizontal monitoring agreement, IRI taxpayers are taxpayers subject to monitoring.

3. for violation by a taxpayer of the tax legislation of the Republic of Kazakhstan, proceedings on an administrative offense may not be initiated, and the initiated case is subject to termination if the fact of such violation is established based on the results:

1) horizontal monitoring if the following conditions are met simultaneously:

agreement of the taxpayer who is on horizontal monitoring with notification of the results of horizontal monitoring;

absence of the fact of Appeal in court against notification based on the results of horizontal monitoring;

2) during the tax audit for the period of horizontal monitoring of the taxpayer.