How is the categorization carried out in the risk management system, what measures are applied to taxpayers classified as high risk? This was told by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

The risk management system is used by tax authorities in order to focus attention on areas of increased risk, increase opportunities to identify violations in the field of taxation. Taxpayers (tax agents)with low degree of risk are subject to more lenient control measures.

Categorization is carried out in an automated mode at the central level by assigning the activities of taxpayers (tax agents) to one of three degrees of risk: low, medium or high. Categorization is carried out in accordance with Articles 136, 137 of the Tax Code of the Republic of Kazakhstan and the Order of the Minister of Finance of the Republic of Kazakhstan dated February 20, 2018 No. 252 "On approval of the Rules for the application of the risk management system according to criteria that are not confidential information" (hereinafter - the Rules).

The assigned high degree of risk is affected by both open criteria approved by the Rules and closed criteria that are not subject to disclosure. This is due to the fact that the list and the calculation algorithm for them are marked "For official use" and are official information of limited distribution.

Risk criteria that are not confidential information:

• tax burden;
• average monthly salary per employee;
• amounts of expenses and income reflected in the tax statements;
• transactions with taxpayers who have mutual settlements with persons removed from the registration account for value added tax, including liquidated, inactive, bankrupt entities;
• reflection of losses in tax reporting over several tax periods;
• payment of taxes and other mandatory payments to the budget, etc.

The full list of criteria can be found in the rules.

The results of categorization and the list of activated open criteria (both reducing and increaseing the degree of risk) are sent to the taxpayer via the Taxpayer's Webroom web application.

In addition, taxpayers, assessing the risks of their suppliers, can use the data posted on the official resource of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan to assess possible risks.

At the same time, please be aware that categorization does not restrict the taxpayer's activities in procurement and conclusion of civil contracts, but only provides for differentiation of measures in certain areas of tax administration.

At the same time, in the course of public procurement, a qualification selection is carried out on the financial stability of the company, which takes into account such indicators as income, taxes paid, fixed assets, payroll.

In this regard, we urge you to pay taxes on time and in full.