Rules for the implementation of the pilot project on the administration of taxpayers with visual inspection

Chapter 1. General provisions

 

These Rules implement the pilot project administration taxpayers with visual inspection (further – Rules) are developed in accordance with paragraph 1-1 of article 68 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments to the budget" (Tax code) and determine procedure for the implementation of the pilot project administration taxpayers with a visual inspection.
Visual inspection is another form of state control, which provides for the inspection of the territories of covered markets, trading houses, shops, pavilions with the use of special means of video surveillance and (or) photo-recording by officials of the state revenue bodies on complaints received by the state revenue bodies.
As part of the pilot project for the administration of taxpayers with visual inspection, a barcode (QR code) generated by the state revenue authority is used.
The pilot project on the administration of taxpayers with visual inspection applies to taxpayers engaged in wholesale and (or) retail trade in the Republic of Kazakhstan on the territory of covered markets, trading houses, shops, pavilions (hereinafter referred to as taxpayers).
A pilot project on the administration of taxpayers with visual inspection is being implemented on the territory of the Republic of Kazakhstan.

 

 

 

 

 

 

Chapter 2. Procedure for conducting a pilot project

on the administration of taxpayers with the conduct of

visual inspection

 

Taxpayers, within 10 (ten) working days from the start date of the pilot project for the administration of taxpayers with a visual inspection, while if an individual or legal entity is created after the introduction of the Rules, then within 10 (ten) working days from the date of creation:
receive a barcode (QR code) through the web portal of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (https://kgd.gov.kz) by entering in the active window the individual identification number or business identification number (hereinafter-IIN/BIN), the registration number of the cash register (hereinafter-KKM), clicking the "create code" button and printing out;
place a barcode (QR code) at the locations of the KKM;

The barcode (QR code) contains the following information:

IIN/BIN;

full name of the taxpayer;

address of the taxpayer's location;

the presence or absence of a license for the storage and retail sale of alcoholic beverages, with the exception of activities for the storage and retail sale of alcoholic beverages on the territory of its production;

KKM registration number;

taxpayer status (active, inactive, suspension of activity).

State revenue authorities:
provide taxpayers with explanations on the issues of conducting a pilot project on the administration of taxpayers with a visual inspection;
provide taxpayers with explanations on violations identified by the results of the visual inspection;
place on the Internet resource of the state revenue authorities the decision to conduct a visual inspection (hereinafter referred to as the Decision) in accordance with Annex 1 to these Rules;
make a visual inspection report in accordance with Annex 2 to these Rules, which is a form of strict reporting.
The visual inspection is carried out on the basis of a Decision of the state revenue authority at the location specified in the taxpayer's registration data, and (or) at the location of the object of taxation and (or) the object related to taxation.
The basis for the Decision of the state revenue authority is:
the presence of a complaint received by the state revenue authorities on the following issues:

absence of registration in the state revenue bodies when carrying out business activities in the territory of the Republic of Kazakhstan;

violations of the procedure for applying the CMC;

the absence of equipment (device) intended for making payments using payment cards;

the absence of a license for the storage and retail sale of alcoholic beverages, with the exception of activities for the storage and retail sale of alcoholic beverages on the territory of its production;

non-elimination of violations identified by a previously conducted visual inspection.
The solution contains information about:

name of the taxpayer;

address of the visual inspection;

officials of bodies of state revenues, which were entrusted with the responsibility for conducting a visual inspection;

the date of the visual inspection.

The decision is posted on the Internet resource of the state revenue authorities 3 (three) business days before the start of the visual inspection period specified in the Decision.
The violation is recorded using special means of video surveillance and (or) photo recording.

Ensuring the storage of information on recorded violations of the tax legislation of the Republic of Kazakhstan during the appeal period is assigned to the responsible official of the territorial division of the state revenue authority.

The appeal period is 30 (thirty) working days from the day following the date of delivery of the visual inspection report to the taxpayer.

The officials of the state revenue bodies performing the visual inspection shall ensure that the information obtained during the visual inspection is fully reflected in the visual inspection report.