The new tax administration was discussed at Atameken On 28^th of August a round table on the theme "Tax administration" was held at Atameken. The event was held with the participation of Rustam Zhursunov, Deputy Chairman of the Management Board of NCE RK "Atameken", representatives of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan and other interested branch organizations with the connection of regions to videoconferencing.

"The joint work was very stormy, a lot was discussed. I would like to thank the team of SRC, because the voice of the business was heard to a large extent", - the Deputy Chairman of the National Council said.

Kayrat Zhulmukhambetov, Director of the Department of Taxation Methodology of the Ministry of Finance of the Republic of Kazakhstan, talked about the main changes in the new Tax Code regarding tax administration.

"The draft new Tax Code provides for reducing the limitation period for small and medium-sized businesses from 5 years for 3 years. The current threshold value of 30,000 MCIs for VAT registration is maintained", -  the director of the Department of Taxation Methodology of SRC of MF informed.

 

Kayrat Zhulmukhambetov noted that the project envisages new approaches in applying the risk management system.

"According to the best practices of the OECD, information on the criteria for selection and graduation of taxpayers should not be available to the public. Only a part of the criteria can be available, and therefore the state revenue bodies use two groups of criteria: Open and Closed Criteria (Combining RMS) and expanding the list of open public criteria for RMS. At the suggestion of Atameken, the draft code takes into account the increase in the disclosed criteria, which will stimulate good faith", - Kayrat Zhulmukhambetov said.

Also, the project describes a differentiated approach based on the gradation of taxpayers depending on the degree of risk.

"There are three degrees of risk - red, yellow and green zones. Those who are in the red zone will experience a complex of all control measures, including cameral control, selection for inspections, confirmation of VAT return, measures of enforced collection", - said the Director of the Department of Taxation Methodology of SRC of MF RK.

Another novelty of the code is the preliminary clarification for taxpayers subject to horizontal monitoring and those implementing an investment priority project. There will be explanations regarding the planned transactions, also reflected the non-application of penalties when the position of the tax authority changes.

Deputy Chairman of the Board of NCE RK "Atameken" during the discussion of new approaches to the Tax Code touched upon the most important topics for business.

"Within the framework of the draft Code, there are obligations for the preparation of accompanying invoices for goods on the list. Now they are applied to alcoholic beverages and petroleum products. On how much it is expedient, if we shift to electronic billing invoices. If this list is huge, then any movement of goods with one more end-to-end document under each chain will be accompanied by the same costs for business, this does not correlate with the policy pursued by the state now", - Rustam Zhursunov believes.

Kayrat Zhulmukhambetov noted that the norms that were related to the accompanying invoices for goods at the request of business were moved to 2020.

"I would like to think again. Maybe we should correct the form of an electronic invoice to unify everything into one document", - Rustam Zhursunov added.

Deputy Chairman of the Board of NCE RK "Atameken" designated the second block of problems - pseudo-entrepreneurship.

"We understand that removing the 215 articles from the criminal code, we did not solve the problem. Based on ideology, the meaning consisted of several and understandable things. First, the problem of counterparties with fraudulent companies, first of all, should be withdrawn from the orbit of the criminal process and transferred to a greater extent in the sphere of tax administration. This was the basic message. Unfortunately, we did not see it in the draft tax code.

Second, each specific transaction, each specific economic financial transaction should be studied. Was there an actual work and services rendered to the counterparty. Here, to a greater extent, there should be a meaningful consideration of supplies. What is going on now on the practice of appeal, where on the basis of Article 100 of the Tax Code, without study, they are kicked out of deductions on formal grounds: not that signature in the invoice, and so on. Not solving this problem, and you and we did not do our homework", - Rustam Zhursunov stressed.

Also, the Deputy Chairman of the Board raised the issue of the need to grant the right to auditing taxes not only to auditors but also to professional tax advisers and self-regulating organizations.

 "In September, the draft Tax Code will be submitted to Parliament, somewhere in December it will be released. Since 1st of January 2018 it must enter into force and this is frightening. Since the tax authorities do not know it, the members of the working group do not know it, except their own separate sections. In this connection, there is an awareness that we are entering the risk zone", - Rustam Zhursunov noted.