of November 12, 2019 No. 1248
About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of February 20, 2018 No. 252 "About approval of Rules of application of risk management system by the criteria which are not confidential information"
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 20, 2018 No. 252 "About approval of Rules of application of risk management system by the criteria which are not confidential information" (it is registered in the Register of state registration of regulatory legal acts at No. 16534, it is published in Reference control bank of regulatory legal acts of the Republic of Kazakhstan on March 16, 2018) the following changes and amendment:
in the Rules of application of risk management system by the criteria which are not confidential information approved by the specified order:
state Item 11 in the following edition:
"11. The risk degree of the subject of categorization is calculated on the criteria for evaluation of risk degree which are not confidential information and the criteria for evaluation of risk degree which are to confidential (office) information and once a half-year is staticized.
On taxpayers by whom the low risk degree is determined in case of default of tax debt and (or) debt on social payments more than thirty calendar days, the risk degree is subject to updating at least once a month.";
state Item 17 in the following edition:
"17. Criterion "Repeated modification and amendments in earlier provided tax statements" is determined if the taxpayer provides more than five additional declarations to reduction on the corporate income tax and (or) the value added tax, at the same time from the date established for submission of such declarations twelve and more months expired.
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The document ceased to be valid since January 1, 2026 according to Item 1 of the Order of the Minister of Finance of the Republic of Kazakhstan of October 9, 2025 No. 586