LETTER OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 23, 2009 No. HK-12-25/10458

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, concerning conducting thematic checks concerning state regulation of production and turnover of separate types of excise goods, reports the following.

Now the Law of the Republic of Kazakhstan of July 17, 2009 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning private entrepreneurship" which regulates provisions on checks of subjects of entrepreneurship is enacted.

In this regard corresponding changes and additions are made to the Code of RK "About Taxes and Other Obligatory Payments in the Budget" (Tax code).

In general, realization of innovations is directed to streamlining and optimization of checks of subjects of private entrepreneurship by state bodies and assumes single standards of conducting checks for all monitoring bodies, and also fixes risk management system.

So, according to the subitem 2) of Item 11 of article 38 of the Law of the Republic of Kazakhstan "About private entrepreneurship", features of procedure and terms of carrying out, prolongation and suspension of the checks performed by bodies of Tax Service are determined by the Tax code.

According to Item 2 of article 627 of the Tax Code participants of tax audits are:

the officials of bodies of Tax Service specified in the instruction and other persons involved by bodies of Tax Service in conducting check according to this Code;

in case of thematic checks on questions:

statements on registration accounting in tax authorities;

availability of cash registers;

availability of the license, permission to leave of ethyl alcohol, the patent, the registration card specified in Article 574 of this Code

the taxpayer performing business activity on the site of the territory specified in the instruction;

in case of other types of tax audits - the taxpayer specified in the instruction.

Thus, bodies of Tax Service have the right to write out the instruction on certain site of the territory for conducting thematic checks, for the purpose of identification:

1) the taxpayer who has no certificate of the taxpayer of the Republic of Kazakhstan;

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