ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 29, 2010 No. 385

About approval of the Instruction for application of Risk management system for the purpose of return of exceeding of the value added tax

According to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:

1. Approve the enclosed Instruction for application of Risk management system for the purpose of return of exceeding of the value added tax.

2. To the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its subsequent official publication in mass media in the procedure established by the legislation;

2) placement of this order on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective after ten calendar days from the date of its first official publication.

Approved by the order of the Minister of Finance of the Republic of Kazakhstan of July 29, 2010 No. 385

The instruction for application of Risk management system for the purpose of return of exceeding of the value added tax

1. This Instruction is developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and disaggregates procedure for reference of the taxpayers who provided the requirement (the tax statement) about return of exceeding of the value added tax (further - the VAT), to risk degree for the purpose of confirmation of exceeding of the VAT which is subject to return.

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