of May 5, 2010 No. HK-08-22/5205
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan in connection with the arising questions concerning application, for the purpose of return of exceeding of the VAT, the risk management system (RMS), stipulated in Article 625 Codes of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), to the letter of MF RK Oil Company of March 27, 2009 No. CK-08-22/2758 (further - the letter) informs the following.
According to article 625 of the Tax Code, the RMS it is based on risks assessment and includes the measures developed and (or) applied by bodies of Tax Service for the purpose of identification and the prevention of risk. Risk the probability of non-execution and (or) incomplete execution of the tax liability by the taxpayer (tax agent) which could is recognized and (or) can cause damage to the state. On the basis of results of risks assessment the differentiated application of forms of tax control is performed, one of forms of which is tax audit.
In this connection, and also for the purpose of ensuring more effective use of available resources by consideration of question of return of exceeding of the VAT it is necessary to be guided by the following.
In case of receipt from the payer of the VAT of the requirement (the tax statement) about return of exceeding of the VAT the tax authority according to provisions of the tax legislation needs to begin procedure of conducting thematic tax audit for confirmation of reliability of the VAT amounts shown to return.
At the same time, indicators of activities of the payer of the VAT which provided the requirement (the tax statement) about return of exceeding of the VAT are subject to assessment with use of criteria of the RMS on the VATes given in appendix 1 to this letter.
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