Rules and deadlines for the implementation of the pilot project to improve the administration of value added tax on the basis of the electronic invoice information system using the risk management system (pilot project)
Chapter 1. General provisions
1. These Rules and deadlines for the implementation of the pilot project to improve the administration of value added tax on the basis of the electronic invoice information system using the risk management system (pilot project) (hereinafter referred to as – 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 Payments to the Budget" (Tax Code) in order to assist taxpayers by taking measures to eliminate the causes and conditions that contribute to the commission of violations of the tax legislation of the Republic of Kazakhstan, and determine the procedure and timing 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 analysis of data on purchased and sold goods, works and services;
2) taxpayers (contractors) who are recipients of goods, works, services according to the ESF issued by taxpayers who are classified as high-risk;
3) state revenue authorities.
Chapter 3. Rights and obligations of the pilot project participants
4. The taxpayer has the right to:
1) independently eliminate the causes and conditions that contribute to the commission of violations of tax legislation by revoking the ESF;
2) receive explanations from the state revenue authorities on the issues of classification as high-risk, with the exception of the criteria of the risk management system, which are confidential (official) information.
5. The taxpayer is obliged to:
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 bodies have the right to:
1) conduct desk control before the deadline for submission of tax reports;
2) in the course of 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. The state revenue authorities are obliged to:
1) provide taxpayers with explanations on the grounds for 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 the criteria that are not confidential information.
Chapter 4. Notification execution procedure
8. Notifications sent under these Rules are subject to execution within five working days from the date of their delivery (receipt);
9. The taxpayer's performance of the notification is recognized as:
1) in case of agreement with the violations specified in the notification – revocation of the issued ESF;
2) in case of disagreement with 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. Procedure and terms of implementation of the pilot project
10. The Committee shall form 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) a notification in the web application "Taxpayer's Account" indicating the issued ESF;
2) notification to the ESF IC that the taxpayer is classified as a high risk and that in case of non-execution of the notification sent to the Taxpayer's Cabinet web application, the taxpayer will be restricted from accessing the ESF IC;
3) notification in the web application "Taxpayer's Account" of the taxpayer who, according to the ESF data, is 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, analyze the withdrawn ESF and the submitted explanations.
14. The state revenue authorities apply restrictions on access to the ESF IP in the following cases and terms:
1) within one working day after the completion of the analysis of the explanation, provided that such 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 such notice is not executed.
15. In case of execution of the notification, the state revenue authorities shall cancel the application of the restriction of access to the ESF IP within three working days after the execution of such notification.