THE ORDER OF THE DEPUTY PRIME MINISTER - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 17, 2023 No. 284

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) the following changes and amendments:

in the Rules of application of risk management system by the criteria which are not confidential information approved by the specified order:

to state part one of Item 5 in the following edition:

"5. Informing the taxpayer, stipulated in Item 4 these rules, is performed no later than the first day of the first month of quarter on which categorization of taxpayers is made.";

state Item 6 in the following edition:

"6. Data on criteria and indicators based on which calculation of the criteria which are not confidential information, applied in risk management system is perfromed go to taxpayers to web application "Office of the taxpayer" in forms according to appendices 2 and 3 to these rules no later than the first day of the first month of quarter on which categorization of taxpayers is made.";

state Item 8 in the following edition:

"8. Calculation of the criteria which are not confidential information is performed according to the data which are available in bodies of state revenues as of the first day of the second month preceding the quarter on which categorization of taxpayers is made.";

to state heading of Chapter 4 in the following edition:

"Chapter 4. Procedure and frequency of updating of information on degree (level) of risk of taxpayers";

to state part one of Item 11 in the following edition:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info