Order of the Ministry of Finance of the Republic of Kazakhstan

of November 28, 2002 No. 590

About the announcement of the moratorium on tax audits of small business entities

In pursuance of the order of the Prime Minister of the Republic of Kazakhstan of November 8, 2002 N 174-p "About approval of the Actions plan on implementation of orders of the President of the Republic of Kazakhstan Nazarbayev N. A., the entrepreneurs of Kazakhstan this at the 10th forum of September 18, 2002" for the purpose of creating favorable conditions for development of entrepreneurship I ORDER:

1. To tax authorities during the period from January 1 to October 1, 2003 to stop tax audits of small business entities.

2. During operation of the moratorium can be carried out:

1) tax audits, the basis for which conducting is the statement of the taxpayer, counter tax audits, time inspections;

2) the inspections which are carried out according to the legislation for the purpose of control of offenses and administrative offenses.

3. To the press service of the Ministry of Finance of the Republic of Kazakhstan (S. Mukashev) to inform through mass media on the announcement of the moratorium on tax audits of small business entities.

4. To impose control of execution of this order on the Vice-Minister of Finance of the Republic of Kazakhstan N. Rakhmetov

5. This order becomes effective from the date of signing.

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