The draft order of the Deputy Prime Minister-Minister of Finance of the Republic of Kazakhstan “On Amendments to the Order of the Acting Minister of Finance of the Republic of Kazakhstan dated July 1, 2020 No. 648 «On Approval of the Rules for Conducting a Pilot Project on Horizontal Monitoring” (hereinafter referred to as the Draft Order) was developed in accordance with paragraph 1-1 of Article 68 of the Code of the Republic of Kazakhstan «On taxes and other obligatory payments to the budget» (Tax Code).

The purpose of the adoption of the said Draft Order is to extend the timing of the pilot project on horizontal monitoring until 2024, including clarifying the procedure for studying historical data, studying the procedure for generating tax reporting forms from primary documents, accounting registers and tax registers, studying information systems (programs) used by the taxpayer for organizing and maintaining accounting, tax and other types of accounting and the level of their automation, studying the internal control system in the field of tax accounting (hereinafter referred to as the ICS).

Also, the Draft Order provides for clarification of the obligations of the participants during pre-project work, as well as pilot implementation, including on the implementation of an information system for horizontal monitoring and setting up the ICS.

In addition, the issues of the transition of the participant from the pilot project to the horizontal monitoring mode were resolved, in accordance with the norms provided for by the Tax Code, subject to the requirements developed by the Committee.

And also, bringing it into line with the Decree of the President of the Republic of Kazakhstan dated September 17, 2022 № 1017 «On renaming the city of Nur-Sultan - the capital of the Republic of Kazakhstan to the city of Astana - the capital of the Republic of Kazakhstan» and in order to eliminate corruption-prone norms.

The adoption of the Draft Order will not entail negative socio-economic and (or) legal consequences.

This Draft Order was posted on the Internet portal of open regulatory legal acts http://legalacts.egov.kz on May 31, 2023.

The deadline for public discussion of the Draft Order is until June 14, 2023.