ORDER OF THE CHAIRMAN OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 26, 2009 No. 542

About approval of Methodical recommendations about conducting tax audits of certain taxpayers

For the purpose of improvement of tax administration when conducting tax audits, and also improvement of quality of conducting tax audits I ORDER:

1. Approve the enclosed Methodical recommendations about conducting tax audits (further - Methodical recommendations):

1) taxpayers subsoil users;

2) the taxpayers performing business activity in the field of construction.

2. To heads of tax departments on areas, the cities of Almaty, Astana, in the territories of special economic zones to take measures for carrying out technical study for studying of Methodical recommendations among employees of entrusted divisions.

3. To confer responsibility for execution of this order on heads of the tax departments specified in Item 2 of this order.

4. To managerial control of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - MF RK Oil Company) (Streltsova N. V.) to bring this order to the attention of chiefs of managements of MF RK Oil Company, the tax departments specified in Item 2 of this order.

5. To impose control of execution of this order on the vice-chairman of MF RK Oil Company Kipshakov A. M.

6. This order becomes effective since January 1, 2010.

Approved by the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of December 26, 2009 No. 542

Methodical recommendations about conducting checks of the taxpayers performing business activity in the field of construction

Chapter 1. General provisions

1. Methodical recommendations are developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), the Law of the Republic of Kazakhstan of July 16, 2001 "About architectural, town-planning and construction activities in the Republic of Kazakhstan".

2. The basic concepts, abbreviations, reducings used in these Methodical recommendations:

1) INIS - the integrated taxation information system;

2) IS VAT - information system "Registration of payers of the VAT. System of acceptance and processing of the invoices which are written out including VAT";

3) IS EKNA - the information system "Electronic Control of Tax Audit";

4) IS EFNO - the information system "Electronic Form of Tax Statements";

5) Law on architectural, town-planning and construction activities - The law of the Republic of Kazakhstan of July 16, 2001 "About architectural, town-planning and construction activities in the Republic of Kazakhstan";

6) Law on private entrepreneurship - The law of the Republic of Kazakhstan of January 31, 2006 "About private entrepreneurship";

7) Administrative Code - The code of the Republic of Kazakhstan about administrative offenses;

8) KPN - the corporate income tax;

9) MRP - monthly settlement indicator;

10) Tax code - The code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget", acting since January 1, 2009;

11) the Tax code of June 12, 2001 - The code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget", acting till January 1, 2009;

12) the VAT - the value added tax;

13) MF RK Oil Company - Tax Committee of the Ministry of Finance of the Republic of Kazakhstan;

14) OPV - compulsory pension contributions;

15) OS and NMA - fixed assets and intangible assets;

16) the employee of tax authority - the official of body of Tax Service who is carrying out tax audit;

17) RK - the Republic of Kazakhstan;

18) RNN - registration taxpayer number;

19) SGD - gross annual income;

20) the feasibility study - the feasibility statement.

Chapter 2. Preparation for conducting tax audit

3. Prior to tax audit the structural division of tax authority responsible for conducting tax audit shall:

1) to constitute the approximate program of check (the list of the questions which are subject to check taking into account construction object type (industrial, civil, construction of residential objects, objects of the social sphere);

To see 2) in INIS registration data of the taxpayer: registration date, statement on registration accounting, availability of structural divisions (branches, representations);

In the presence of structural divisions to find out the location, the place of statement on registration accounting, availability of the statement of the legal entity for recognition by their independent taxpayers.

If the place of statement on registration accounting of the structural divisions (in the place of implementation of activities) recognized by independent taxpayers is other tax authority, it is necessary to send to this tax authority inquiry for conducting tax audit of data of structural divisions.

3) to check in IS EKNA acts of the previous tax audits (complex, thematic, counter, etc.), nature of the revealed mistakes and violations, notifications on the added amounts of taxes and other obligatory payments, notifications on results of tax audit and their execution according to personal accounts of the taxpayer;

4) to send inquiry to Management of tax audit of MF RK Oil Company for report generation "Analytics of buyers and suppliers" (Pyramid), and also to be verified with the list of the pseudo-companies posted on the website by MF RK www.salyk.kz Oil Company;

5) if the taxpayer treats the subjects of big business which are subject to monitoring (which are performed with the permission of MF RK Oil Company), it is necessary to send inquiry to Management of the analysis, monitoring and cameral control of MF RK Oil Company for provision of data by reports "Purchase ledger", "The book of realization";

6) to send inquiries to authorized bodies (RK agency on management of land resources or its territorial subdivisions, departments of road traffic police, justice, customs control).

Based on the data provided by department of customs control the summary table for comparison to data of declarations on the VAT and KPN according to appendix 1 to these Methodical recommendations is constituted.

In case of discrepancies during tax audit it is necessary to receive written explanations of the chief accountant (tax accountant).

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