Нұр-Сұлтан қаласы Nur-Sultan
On Amendments and Additions to the Order of the Minister of Finance of the Republic of Kazakhstan dated February 20, 2018 No. 252 " On Approval of the Rules for the application of the Criteria-based Risk Management System are not considered to be confidential.''
I HEREBY ORDER:
- Make the following amendments and additions to the Order of the Minister of Finance of the Republic of Kazakhstan No. 252 dated February 20, 2018 " On Approval of the Rules for the application of the Criteria-based Risk Management System are not considered to be confidential." (registered in the Register of State Registration of Regulatory Legal Acts under No. 16534, published on March 16, 2018 in the Reference Control Bank of Regulatory Legal Acts of the Republic of Kazakhstan):
in the Rules for the application of the risk management system for Criteria that are not confidential information, approved by the specified order:
Paragraph 7 should be worded as follows:
"7. Informing the taxpayer is carried out in accordance with subparagraph 3) Paragraph 3 of Article 137 of the Tax Code and in accordance with the procedure provided for in paragraph 6 of these Rules, from January 1, 2019, except for an individual, whose informing is carried out from 1 January 2023.»;
Chapter 5 should be worded as follows:
''Chapter 5. Criteria for the degree of risk are not considered to be confidential information applied to a taxpayer (tax agent), with the exception of an individual";
add Chapter 5-1 which would read as follows:
"Chapter 5-1. Risk criteria are not considered to be confidential information applied to an individual taxpayer
- 29. The criterion "Assets, except located outside the Republic of Kazakhstan, not reflected in the declaration of income and property of individuals" is determined on the basis of information from authorized bodies and organizations.
The priority of this criterion is plus 4 points, the impact on the degree of risk is negative.
- 30. The criterion "Foreign assets and (or) accounts that are not reflected in the declaration of income and property of individuals" is determined on the basis of information about the presence of property outside the Republic of Kazakhstan on the basis of international agreements with countries which information exchange agreements have been concluded with.
The priority of this criterion is plus 4 points, the impact on the degree of risk is negative.
- 31. The criterion "Increase in assets by an amount exceeding the total annual income of an individual by two or more times" is determined on the basis of data on the value of the acquired assets and the amount of the total annual income of an individual for the last 3 (three) consecutive tax periods, taking into account the amounts of monetary assets from the individual's tax return for previous periods.
The priority of this criterion is plus 4 points, the impact on the degree of risk is negative.
- 32. The criterion "Multiple importation into the Republic of Kazakhstan of goods for personal use purchased in foreign online stores" is determined if during the quarter the import of similar goods was carried out more than 3 (three) once and did not exceed the norms within which goods for personal use are imported by individuals into the customs territory of the Eurasian Economic Union without paying customs duties and taxes established by Annex 1 of the Decision of the Eurasian Economic Commission of 20 December 2017 No. 107 " On Certain Issues, related to goods for personal use".
The priority of this criterion is plus 3 points, the impact on the degree of risk is negative.
- 33. The criterion "Violations identified by the results of cameral control" is determined in the case of unfulfilled notifications for the elimination of violations identified by the results of in-house control, for which 15 (fifteen) or more calendar days have elapsed from the date provided for by tax legislation for execution.
The period for which the calculation is made is the last 6 (six) months.
The priority of this criterion is plus 4 points, the impact on the degree of risk is negative.".
- The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan in accordance with the procedure established by law to provide:
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;
3submit 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 will enter into force on 1 January 2021 and is subject to official publication.