ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 18, 2021 No. 231

About modification and amendments in the order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of March 16, 2020 No. 275 "About approval of Rules of determination of the income of physical person, taxable, indirect method"

I ORDER:

1. Bring in the order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of March 16, 2020 No. 275 "About approval of Rules of determination of the income of physical person, taxable, indirect method" (it is registered in the Register of state registration of regulatory legal acts at No. 20215, it is published on April 3, 2020 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following changes and amendment:

in Rules of determination of the income of physical person, taxable, indirect method, approved by the specified order:

state Items 1 and 2 in the following edition:

"1. These rules of determination of the income of physical person, taxable, are developed by indirect method (further - Rules) according to Item 9 of article 72 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code) and determine procedure for determination of the income of physical person, taxable, indirect method (further - indirect method) during implementation of tax control.

2. Determination of the income of physical person, taxable, is applied by indirect method during implementation of tax control to physical person for the purpose of determination of completeness and reliability of the data reflected in tax declarations.";

state Items 12 and 13 in the following edition:

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