Approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 20, 2010 No. 644

Appendix

to tax statements for the large taxpayers who are subject to monitoring, performing banking activity, and also separate types of banking activities based on the license (form 2.1-2.5)

Rules of creation and submission of tax statements by the large taxpayers who are subject to monitoring, performing banking activity, and also separate types of banking activities based on the license (form 2.1 - 2.5)

1. General provisions

1. These rules are developed according to the Code of the Republic of Kazakhstan of December 10, 2008 "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 performing banking activity, and also separate types of banking activities based on the license of authorized state body on regulation and supervision of the financial market and the financial organizations and (or) National Bank of the Republic of Kazakhstan, subject to monitoring (daleenalogoplatelshchik).

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.

3. Monitoring is performed by collection from taxpayers of information on the main financially - to economic and tax indicators through electronic system of data transmission in the database on the central server of the authorized body performing management in the field of ensuring receipts of taxes and other obligatory payments in the budget (further - authorized body).

Monitoring is performed by authorized body.

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