The list of large taxpayers subject to monitoring in 2021-2022 was approved by Order No. 1241 of the Ministry of Finance of the Republic of Kazakhstan of 28 December 2020, the order was adopted in accordance with paragraph 3 of Article 130 of the Code of the Republic of Kazakhstan of 25 December 2017 "On Taxes and other mandatory budget payments".
Taxpayers who are commercial organizations, with the exception of state-owned enterprises, having the largest total annual income without taking into account the adjustment provided for in Article 241 of this Code, while meeting the following conditions, unless otherwise established by this paragraph shall be monitored by large taxpayers:
1) the sum of the value balances of fixed assets at the end of the tax period is not less than 325,000 times the monthly accounting index established by the law on the republican budget and in effect at year-end, in which the list of taxpayers subject to monitoring of large taxpayers is subject to approval;
2) the number of employees is not less than 250 people.
The list of taxpayers subject to monitoring of large taxpayers is formed on the basis of tax reporting data submitted as at 1 October of the year preceding the year of implementation of the specified list, and is approved by the authorized body no later than December 31 of the year preceding the year of implementation of the specified list.
In liquidation of a taxpayer subject to monitoring by large taxpayers, as well as from the date of implementation a court decision on declaring it bankrupt, this taxpayer is considered excluded from the list of taxpayers subject to monitoring by large taxpayers.