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The document ceased to be valid since  January 1, 2026 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of September 30, 2025 No. 548

About entry into force of the document watch Item 3

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 14, 2021 No. 338

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of February 15, 2018 No. 197 "About approval of Rules of purpose of thematic and counter checks and decision about carrying out time inspection"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 15, 2018 No. 197 "About approval of Rules of purpose of thematic and counter checks and decision about carrying out time inspection" (it is registered in the Register of state registration of regulatory legal acts at No. 16479, it is published on March 14, 2018 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following changes:

in the Rules of purpose of thematic and counter checks and decision about carrying out time inspection approved by the specified order:

state Item 3 in the following edition:

"3. Based on the decision of body of state revenues in the location specified in registration data of the taxpayer and (or) in the location of the taxation object and (or) object connected with the taxation thematic checks on the following questions are appointed:

1) statements on registration accounting in bodies of state revenues;

2) availability of cash registers or the ternary integrated system;

3) availability of the equipment (device) intended for implementation of payments with use of payment cards;

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