Rules and terms of implementation of a pilot project to improve the value added tax administration on the basis of an electronic invoice information system using a risk management system (pilot project)

Chapter 1. "General Provisions"

1. These Rules and terms of implementation of a pilot project to improve the value added tax administration on the basis of an electronic invoice information system using a risk management system (pilot project) (hereinafter– Rules) are developed in accordance with paragraph 1-1 of Article 68 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Budget Payments " (Tax Code) in order to assist taxpayers by taking measures to eliminate the causes and conditions contributing to violations of the tax legislation of the Republic of Kazakhstan, and determine the procedure and the terms of implementation of the pilot project.

Chapter 2. Participants of the pilot project

3. The participants of the pilot project are:

1) VAT payers who are classified as high risk, determined on the basis of a risk management system based on the data analysis of purchased and sold goods, works and services;

2) taxpayers (contractors) - recipients of goods, works, services according to the EI issued by taxpayers who are classified as high-risk;

3) state revenue authorities.

 Chapter 3. Rights and obligations of the pilot project participants

4. Taxpayers have the right to:

      1) independently eliminate the causes and conditions that contributing to the violations of tax legislation by revoking the EI;

      2) receive explanations from the state revenue authorities on the issues of classification as high risk, except for the criteria of the risk management system, which are confidential (official) information.

5. Taxpayers are obliged:

      1) execute notifications sent in accordance with the procedure established by these Rules;

      2) submit, at the request of the state revenue authorities, copies of documents confirming the fact of the financial and economic operation.

6. State revenue authorities have the right to:

      1) conduct desk control before the deadline for tax reporting;

      2) during the implementation of the pilot project, require the taxpayer, who is classified as a high risk, to provide documents confirming the fact of the financial and economic operation.

7. State revenue authorities are obliged:

      1) provide taxpayers with explanations on the basis of applying a different form of tax administration, except for the criteria of the risk management system, which are confidential (official) information;

      2) provide taxpayers with explanations on criteria that are not confidential information.

 Chapter 4. The procedure for execution of notifications

8. Notifications sent under these Rules, are subject to execution within five working days from the date of their delivery (receipt);
9. Execution of notifications by a taxpayer is recognized:

      1) with the consent of violations specified in the notification – revocation of the issued EI;

      2) in the event of disagreement the violations specified in the notification – the taxpayer provides an explanation with copies of documents confirming the fact of the financial and economic operation.

 Chapter 5. The procedure and terms of implementation of a pilot project

10. The Committee forms a weekly list of taxpayers specified in subparagraph 1) of paragraph 3 of these Rules.
11. The Committee, within one working day after assigning a high degree of risk to the taxpayer, sends:

     1) notification to the web application "Taxpayer's Account" with the indication of the issued EI;

      2) notification in the IS EI that the taxpayer is classified as a high risk and in case of non-execution of the notification sent to the Taxpayer's Account web application, the taxpayer will be restricted from accessing the IS EI;

      3) notification to the web application "Taxpayer's Account" of the taxpayer who is, according to the EI data, the recipient of goods, works, and services.

12. The State revenue authorities constantly monitor the execution of the notifications sent.
13. The state revenue authorities, within five working days from the date of execution of the notification by the taxpayer, conduct an analysis of the withdrawn EI and submitted explanations.

 

14. The state revenue authorities apply restrictions on access to the IS EI in the following cases and terms:

      1) within one working day after the completion of the analysis of explanation, provided that the explanation does not contain the information specified in paragraph 2 of Article 96 of the Tax Code;

      2) within one working day after the expiration of the notice period, provided that the notice is not executed.

15. In case of execution of the notification, the state revenue authorities shall cancel the restriction of access to the IS EI within three working days after the execution of the notification.

Дата публикации

03 марта 2021