of December 28, 2020 No. 1242
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 on March 16, 2018 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) 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 7 in the following edition:
"7. Informing the taxpayer is performed according to the subitem 3) of Item 3 of article 137 of the Tax Code and according to the procedure, stipulated in Item 6 these rules, since January 1, 2019, except for physical person which informing is performed since January 1, 2023.";
to state the name of Chapter 5 in the following edition:
"Chapter 5. The criteria of risk degree which are not confidential information, applied concerning the taxpayer (tax agent), except for physical person";
add with Chapter 5-1 of the following content:
"Chapter 5-1. The criteria of risk degree which are not confidential information, applied concerning the taxpayer - physical person
29. The criterion "Assets, except for being outside the Republic of Kazakhstan, not reflected in the declaration on the income and property of physical persons" is determined on the basis of data of authorized bodies and the organizations.
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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