Appendix

to tax statements for the large taxpayers who are subject to monitoring, except for the insurance, reinsurance organizations, legal entities performing banking activity, separate types of banking activities based on the license activities for attraction of pension contributions and retirement benefits, and also activities for investment management of pension assets (forms 1.1 - 1.7)

Approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 24, 2009 No. 574

Rules of creation and submission of tax statements by the large taxpayers who are subject to monitoring, except for the insurance, reinsurance organizations, legal entities performing banking activity, separate types of banking activities based on the license activities for attraction of pension contributions and retirement benefits, and also activities for investment management of pension assets

1. General provisions

1. These rules are developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and provide procedure for creation and submission of tax statements by the large taxpayers who are subject to monitoring, except for the insurance, reinsurance organizations, legal entities performing banking activity, separate types of banking activities based on the license activities for attraction of pension contributions and retirement benefits, and also activities for investment management of pension assets (further - taxpayers).

2. Monitoring of taxpayers is performed by the analysis of their financial and economic activities for the purpose of determination of real taxable basis, control of observance of the tax legislation of the Republic of Kazakhstan and the applied market prices for the purpose of control in case of transfer pricing.

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