Order of the Minister of Finance of the Republic of Kazakhstan dated October 13, 2020 No. 998. Registered in the Ministry of Justice of the Republic of Kazakhstan on October 14, 2020 No. 21430. I ORDER:
in the Rules for the application of the risk management system for Criteria that are not confidential information, approved by the specified order:
Paragraph 11 should be worded as follows:
"11. The risk level of the subject of categorization is calculated according to the risk assessment criteria that are not considered to be confidential information, and the risk assessment criteria that are considered to be confidential (official) information, and is updated once every six months.
For taxpayers for whom a low degree of risk is determined, in case of non-payment of tax arrears and (or) arrears on social payments for more than 30 (thirty) calendar days, the degree of risk is subject to updating at least 1 (one) time per month.
If a taxpayer with a high or medium risk category has paid taxes and other mandatory payments to the budget in the amount of more than 75 (seventy-five) million tenge for large businesses, 45 (forty-five) million tenge for medium-sized businesses, 20 (twenty) million tenge for small businesses since the beginning of the half-year for which the categorization was made, and at the same time does not have arrears in taxes and social payments to the budget, then the previously assigned risk category is subject to change to medium or low, respectively.
The amount of payment does not include customs duties, value-added tax on imported goods, excise taxes on imported goods.
The amount of payment is determined taking into account the refunds made.";
paragraphs 16 and 17 should be worded as follows:
"16. The criterion" Reflection in the tax reporting of losses for several tax periods" is defined if during the last 3 (three) tax periods (years) the loss is reflected in the tax reporting.
For taxpayers subject to tax monitoring, as well as those carrying out activities in accordance with a subsurface use contract, the criterion is determined for the last five-year period.
Periods with losses formed due to the application of deductions for investment tax preferences are excluded from the loss period.
The priority of the criterion "Reflection of losses in the tax statements over several tax periods" - plus 3 points, the impact on the degree of risk – negative.
The period for which the payment is made-the last 6 (six) months.
The criterion is not applied for taxpayers who are monitored by large taxpayers, as well as for taxpayers who have branches and/or representative offices.
The priority of the criterion "Multiple amendments and additions to previously submitted tax statements" - plus 4 points, the impact on the degree of risk-negative.";
add paragraphs 26, 27 and 28 as follows:
"26. The criterion" Payment of taxes and other mandatory payments to the budget" is determined on the basis of the dynamics of the increase in the payment of taxes and other mandatory payments to the budget in the half-year preceding the period for which the categorization is carried out, compared to the same period last year.
The amount of payment does not include customs duties, value-added tax on imported goods, excise taxes on imported goods.
The payment amount is determined based on the refunds made.
The criterion is calculated for taxpayers who have historical data on the payment of taxes over 1 (one) million tenge.
The priority of the criterion "Payment of taxes and other mandatory payments to the budget" is given in Annex 6 to these Rules, the impact on the degree of risk is positive.
The period for which the payment is made- the last 6 (six) months.
The priority of the criterion "Application of a three-component integrated system" - minus 2 points, the impact on the degree of risk – positive.
The period for which the payment is made is the last 6 (six) months.
The priority of the criterion "Application of the module "Virtual warehouse" is given in Annex 7 to these Rules, the impact on the degree of risk is positive.";
add Annexes 6 and 7 in accordance with Annexes 1 and 2 to this order.
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) placing of this order on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan;
3) submit to the Department of Legal Service of the Ministry of Finance of the Republic of Kazakhstan information on the implementation of the measures provided for in sub-paragraphs 1) and 2) of this paragraph ) within ten working days after the state registration of this order in the Ministry of Justice of the Republic of Kazakhstan,.
This order shall enter into force upon the expiration of ten calendar days after the date of its first official publication.
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Minister of Finance of the Republic of Kazakhstan |
Е. Zhamaubaev |
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Annex 1 to the Order of Minister of Finance of the Republic of Kazakhstan |
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Annex 6 to Rules for the application of the Criteria-based Risk Management System are not considered to be confidential |
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Priority of the criterion " Payment of taxes and other budget mandatory payments "
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№ |
The amount of taxes and other budget mandatory payments growth (payment in the previous 6 months minus payment in the same period of the previous year) |
Impact on the degree of risk |
Priority |
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1 |
from 1 million tenge to 5 million tenge, inclusive |
positive |
minus 2 points |
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2 |
more than 5 million tenge up to 10 million tenge, inclusive |
positive |
minus 3 points |
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3 |
more than 10 million tenge up to 25 million tenge, inclusive |
positive |
minus 4 points |
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4 |
more than 25 million tenge |
positive |
minus 5 points |
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Annex 2 to the Order of Minister of Finance of the Republic of Kazakhstan |
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Annex 7 Rules for the application of the Criteria-based Risk Management System are not considered to be confidential |
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Priority of the criterion " Application of the "Virtual Warehouse" module "
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№ |
Average monthly number of issued accompanying invoices for goods |
Impact on the degree of risk |
Priority |
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1 |
from 1 to 5 thousand |
positive |
minus 1 point |
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2 |
from 5 thousand to 10 thousand |
positive |
minus 2 points |
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3 |
from 10 thousand to 100 thousand |
positive |
minus 3 points |
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4 |
from 100 thousand to 500 thousand |
positive |
minus 4 points |
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5 |
more than 100 thousand |
positive |
minus 5 points |
© 2012. RSE REM «Institute of Legislation and Legal Information of the Republic of Kazakhstan» Ministry of Justice of the Republic of Kazakhstan.