In order to eliminate the causes and conditions conducive to the commission of violations of the tax legislation of the Republic of Kazakhstan, as well as to prevent tax risks by taking preventive measures at an early stage, a list of taxpayers is determined that have a high probability of fictitious financial and economic transactions.
So, in order to exclude tax evasion schemes used by taxpayers, as well as to exclude the risks of issuing fictitious electronic invoices (hereinafter referred to as ESF), by the Order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan No. 1084 dated 03.10.2019. , the Pilot Project «Rules and terms for the implementation of the pilot project to improve the administration of value added tax based on the information system of the ESF, using the risk management system (hereinafter, the Pilot Project)" was approved.
The participants in the pilot project are:
1) VAT payers who are attributed to a high degree of risk, determined on the basis of a risk management system based on the analysis of data on purchased and sold goods, works, services;
2) taxpayers (counterparties) who are recipients of goods, works, services in accordance with the ESF, issued by taxpayers, who are classified as high risk;
3) state revenue authorities.
Based on the Pilot Project, the taxpayer is sent a Notification on the elimination of violations identified as a result of an in-house audit, indicating the issued EIFs, while the date of issuance of the EIF cannot be earlier than January 1, 2019. The deadline for the execution of notifications sent under the Pilot Project is within five working days from the date of their delivery (receipt).
The taxpayer's execution of the notification is recognized as follows: in case of agreement with the violations specified in the notification, the withdrawal of the issued ESF; in case of disagreement with the violations indicated in the notification, the taxpayer must provide an explanation with the attachment of copies of documents confirming the fact of the financial and economic transaction.
At the same time, the state revenue authorities have the right to:
1) carry out an in-house audit prior to the expiration of the deadline for submitting tax reports;
2) require, during the implementation of the pilot project, from the taxpayer, which is attributed to a high degree of risk, as well as from its counterparties, the provision of documents confirming the fact of the implementation of the financial and economic operation.
In case of non-fulfillment of the notification on the elimination of violations identified as a result of the in-house audit, the state revenue authorities apply restrictions on access to the ESF IS and, suspend debit transactions on bank accounts, in accordance with Article 118 of the Tax Code.
If the notification is executed, the state revenue authorities, within one working day after the execution of such notification, cancel the application of the restriction on access to the ESF IS and, for the taxpayer, the degree of risk assigned within the framework of the pilot project is removed.