On taxes and other obligatory payments to the budget (Tax Code)

Article 135. The procedure for consideration a request for preliminary clarification

1. Consideration of a request for preliminary clarification shall be carried out in the manner determined by the Law of the Republic of Kazakhstan "On the procedure for considering applications from individuals and legal entities."

2. In the course of preparing a preliminary clarification, the authorized agency shall be entitled to invite a taxpayer to receive additional information relevant to the preparation of a preliminary clarification.

3. A preliminary clarification shall be carried out within the limits of information and documents submitted by the taxpayer.
Chapter 17. RISK MANAGEMENT SYSTEM
Article 136. General provisions

1. The risk management system is based on an assessment of the degree (level) of risks and includes measures developed and (or) applied by tax authorities to identify and prevent risks.

2. Risk is the probability of non-fulfillment and (or) incomplete fulfillment of a tax obligation by a taxpayer (tax agent), that could and (or) may cause damage to the state.

3. Goals of applying the risk management system:

1) focusing on high-risk areas and ensuring more efficient use of available resources;

2) increasing opportunities to identify violations of the tax and other legislation of the Republic of Kazakhstan, control over the implementation of which is entrusted to the tax authorities;

3) minimization of tax control in relation to taxpayers (tax agents), for which a low risk is determined;

4) differentiated application of measures and methods of tax administration depending on the degree of risk.

4. The assessment of the degree (level) of risks is carried out on the basis of an analysis of tax reporting data submitted by taxpayers (tax agents), information received from authorized state bodies, organizations, local executive bodies, authorized persons, as well as other documents and (or) information about activities of the taxpayer (tax agent).

5. Areas of application of the risk management system:

1) selection of subjects (objects) of a periodic tax audit based on risk assessment;

2) categorization of taxpayers (tax agents) by assigning them to categories of low, medium or high risk in the cases established by this Code;

3) confirmation of the reliability of the amount of excess of value added tax;

4) determination of the degree of risk of a violation identified by the results of an in-house audit;

5) other forms of tax administration.

6. The risk management system is carried out using information systems.

Footnote. Article 136 - as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022); as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).