ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 12, 2018 No. 20

About approval of Rules and terms of delivery to the taxpayer of the preparatory act of tax audit, provision of written objection to the preparatory act of tax audit, consideration of such objection, and also category of taxpayers to which regulations according to the preparatory act of tax audit are applied

According to article 157 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:

1. Approve the enclosed Rules and terms of delivery to the taxpayer of the preparatory act of tax audit, provision of written objection to the preparatory act of tax audit, consideration of such objection, and also category of taxpayers to which regulations according to the preparatory act of tax audit are applied.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of May 24, 2017 No. 334 "About approval of Rules and terms of delivery to the taxpayer of the preparatory act of tax audit, provision of written objection to the preparatory act of tax audit, and also consideration of such objection and categories of taxpayers to which regulations according to the preparatory act of tax audit are applied" (it is registered in the Register of state registration of regulatory legal acts at No. 15278, it is published on July 5, 2017 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan).

3. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A. M.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

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