To date, two risk management systems have been introduced in the field of taxation. The first is categorization by classifying the NP's activities into low -, medium -, and high-risk categories, and the second is risk assessment for selection for tax audit.
There are numerous requests from taxpayers regarding these two systems and additional questions arise, so we will try to understand them separately.
Let's look at each system in more detail.
Categorization of taxpayers (tax agents) by assigning their activities to categories of low, medium, and high risk.
First, the calculation criteria for the categorization of fixed legislative rules that is approved by the Minister of Finance of the RK №252 "On approval of Rules of application of the risk management system according to the criteria of non-confidential information" from 20.02.2018 years, and implemented under article 136 of the Tax code.
Second, the risk level is calculated based on two types of criteria: open – non-confidential information, and closed-confidential (official) information. Criteria are recalculated once every six months (2 times a year) as of January 1 and July 1.
According to the results of the categorization of information has the degree of risk is posted on the official website of the state revenue Committee MF RK (E-services / Support business / risk assessment of the taxpayer according to the results of categorization) (http://kgd.gov.kz/ru/services/degree_of_risk). In addition, it is sent individually to each taxpayer via the web application "taxpayer's account" with information on the triggered open criteria, where values and points are indicated. While the results for closed criteria are confidential information and are not subject to publication.
It should be noted here that the criteria have both a negative impact on the degree of risk and a positive one. That is, if the score is "plus", then the degree of risk increases, and Vice versa, the score with "minus" - the degree decreases.
To properly understand the risk management System and apply its results, as well as change the assigned risk level, we offer taxpayers some recommendations:
read the list of open criteria and the methodology for calculating them, set out in the order of the Minister of Finance of the Republic of Kazakhstan dated February 20, 2018 No. 252;
analyze the transcript of the calculation based on the triggered open criteria (indicators, values, number of points) obtained in the "taxpayer's account" web application;
if you agree with the results, take into account the indicators that affected the risk level and take them into account in tax accounting;
in case of disagreement with any values for calculating open criteria, send an electronic explanation via the taxpayer's Account web application;
if the explanation provided by the taxpayer is justified, the criteria will be recalculated, and if this recalculation changes the degree of risk, a corresponding message will be sent to the taxpayer via the taxpayer's Account web application.
One of the most common questions about categorization received from taxpayers is the procedure for calculating the tax burden coefficient of the taxpayer and the average industry tax rate (hereinafter referred to as the tax rate).
Here we note that in the classification of RMS by risk level, the "Tax burden" criterion is the basic indicator, and the deviation is determined from the industry average value of the CNN.
In turn, the average value of knn is calculated on the basis of the order of the Minister of Finance of Kazakhstan №253 from 20.02.18 of the year "On approval of Rules of calculation of coefficient of tax burden of the taxpayer (tax agent), except for physical persons not registered in tax authorities as individual entrepreneurs and are not in private practice" and according to the following formula:
WITH knn = КНН1+КНН2+КНН3...Knnp / N, where
WITH knn – the average value knn;
KNN1, KNN2, KNN3, Knnp – coefficients of the tax burden of taxpayers of the corresponding section defined by industry (up to the second digit of the code), region and category (legal entity or individual entrepreneur);
SRS – the sum of the total annual income of a legal entity, excluding adjustments provided for in articles 241 and 287 of the Tax code,
income of a legal entity applying a special tax regime based on a simplified Declaration,
income of an individual entrepreneur received collectively for the reporting tax period (hereinafter-SRS);
N – the number of taxpayers of the corresponding section participating in the calculation, except for tax burden coefficients exceeding 50 percent, and also excluding taxpayers who do not have a SRS.
Therefore, taxpayers who declared the SRS for 2017-2018, regardless of the date of registration, participate in the calculation of the average industry value of the CNN.
Further, Based on the results of calculating the "Tax burden" criterion, the system assigns points to the taxpayer according to the table.
n / a
Percentage of deviation from the industry average
Influence on the degree of risk
Priority
1.
more than 50 percent
negative
plus 5 points
2.
from 10 to 50 percent
negative
plus 3 points
3.
from 5 to 10 percent
negative
plus 2 points
4.
from minus 5 to minus 10 percent
positive
minus 3 points
5.
from minus 10 to minus 30 percent
positive
minus 4 points
6.
more minus 30 percent
positive
minus 5 points
Based on the above calculation method, the taxpayer can independently determine the points for the CNN depending on the deviation from the base value.
Also, the most frequently asked questions are related to the calculation of the criterion "the taxpayer's use of cash registers with the function of recording and (or) transmitting data".
When a taxpayer uses cash registers with the function of recording and (or) transmitting data, the taxpayer's risk level is reduced, and it has a positive effect in the form of reducing the number of points scored by ( + ) 2 points.
When calculating the number of points for this criterion, the calculation formula is not applied.
Thus, the main points on the classification of RMS are explained, according to the results of which a low, medium and high degree of risk is assigned.
Risk assessment for selection for tax audit.
The risk assessment for selection for tax audit is also approved by several legislative acts:
1) order of the acting Minister of national economy of the Republic of Kazakhstan dated 31 July 2018 № 3 "On approval of Rules of forming the state bodies of the system of risk assessment and forms checklist",
2) Joint order of the Minister of Finance of RK from 28.11.18 year No. 1030 of the Minister of national economy of Kazakhstan from 28.11.18 of No. 86 "About approval of criteria of risk assessment for selection of subjects (objects) of the tax audit conducted on special order on the basis of risk assessment" and agreed with CPSU the General Prosecutor of Kazakhstan,
3) the Business Code of the Republic of Kazakhstan dated 29.10.15.
Here, as in the first risk management System, two types of risk assessment criteria are also approved: open and confidential (official).
The list of open criteria includes:
tax burden coefficient (CNN);
performing operations with inactive taxpayers and taxpayers whose registration was declared invalid by the courts, as well as transactions that were recognized by the court as performed without actually performing work, rendering services, or shipping goods;
the ratio of adjusted deductions to adjusted total annual income ranges from 0.98 to 1.0 inclusive;
submission of additional tax reports on corporate income tax and (or) value added tax with an increase in the amount of VAT;
submission of tax reports on corporate income tax with zero indicators, when carrying out foreign economic activities and (or) participation in public procurement;
the presence of unfulfilled notifications on the elimination of violations identified by the results of Desk control.
Based on the results of the criteria, a General indicator of the risk level of the subject (object) of the tax audit is derived – high and low.
If a taxpayer is classified as a high-risk taxpayer, i.e. if the probability of a target event is more than 51 percent, then a tax audit is scheduled for the upcoming half-year of the current year. If the payer for which the probability indicator is 51 percent or lower, that is, not classified as a high risk, the check is not assigned.
For taxpayers, information on the degree of risk assigned based on the results of selecting subjects (objects) for tax audit is published on the Internet resource of the Prosecutor General's office of the Republic of Kazakhstan in the form of a semi-annual schedule of inspections.
Tax audits are assigned based on the priority of the subjects (objects) with the highest probability index, that is, in order of priority.