Business can complain in a new way
The rules of appeal against the outcome of fiscal audits could change in Kazakhstan
Today at the Government meeting was considered a draft law on the improvement of tax policy and tax and customs administration. The document was presented by the Minister of National Economy Kuandik Bishimbayev.
The draft law proposed to extend the deadline for the transition to electronic invoices. It is proposed to make it mandatory from 1st of January 2018 for large taxpayers, who are subject to monitoring. From 1st of January 2019, electronic invoices will be required for VAT payers. The Minister noted that similar to the introduction of accompanying notes for all goods, it is proposed to start from 1st of January 2019 (the Tax Code stipulates from 1st of January 2017).
The draft law also provides for the establishment of a new procedure for challenging the results of the tax and customs inspections. "A new institution of pre-trial settlement of disputes is suggested - the Appeals Commission, the main provisions of which will be regulated by by-law", - said Kuandik Bishimbayev.
Another new item in the draft law proposes to clarify the procedure for the formation of the list of large taxpayers subject to monitoring, as well as to exclude non-profit organizations from the list of taxpayers, which are subject to monitoring, as these organizations do not intend to generate income through their activities. It is proposed to include as well the republican state enterprises "because these organizations provide financial statements in accordance with the law on state property". "At the same time, to include in the mandatory list subsoil users-legal entities, classified as city-forming", - added the Minister.
The draft law also provides for the amendment "in terms of international cooperation for the exchange of information, the extension of the period of introduction of e-audit, determining the market exchange rate, the order of confirmation of residence by a non-resident".
Among other new amendments the Minister of National Economy called "changes in customs administration, on the activities of temporary storage warehouses, authorized economic operators, simplification of customs transit and the customs operations".
Zhanar Serdalina
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