Order of the Deputy Prime Minister-Minister of Finance of the Republic of Kazakhstan dated September 4, 2023 № 929 «On Amendments to the Order of the Acting Minister of Finance of the Republic of Kazakhstan dated July 1, 2020 № 648 «On Approval of the Rules for Conducting a Pilot Project on Horizontal Monitoring» (hereinafter - 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 this 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 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 order will not entail negative socio-economic and (or) legal consequences.

This order is registered in the register of state registration of regulatory legal acts of the Ministry of Justice of the Republic of Kazakhstan under № 33379 dated September 5, 2023 and is put into effect ten calendar days after the day of its first official publication.