This information was announces by Mr. Dalenov during the round table conference on change over to the overall declaration of income and property of the RoK citizens. Source: Novosty – Kazakhstan International Information Agency.
The moratorium on the desk audits of declarations until 2020 is planned to be applied by the Ministry of Finances as reported by the Prime Minister of this department , Ruslan Dalenov on Wednesday according to information of Novosty – Kazakhstan IA
“We plan to impose moratorium during the first three years on the desk audits (declarations on property and income of individuals)”, said Mr. Dalenov, during the round table conference on change over to the overall declaration of income and property of the RoK citizens.
One suggested stage by stage introducing of the overall declaration in Kazakhstan, during the period from 2015 to 2017. In 2015, the declaration on assets and liabilities of officials, employees of the national companies, state organizations and state enterprises is planned to be submitted. In 2016, the declaration on assets and liabilities of other individuals is planned to be submitted. Finally, in 2017 the completed change-over to the submission of the declaration on income and property by all individuals is planned to be performed.
In connection with this the Ministry of Finances has elaborated the bill “On Introduction of amendments to certain legislative acts of the RoK on issues of declaration of income and property of citizens of Kazakhstan and individuals without a residence permit.”
The Vice-Minister noticed that no criminal responsibility should be applied to the individuals for the mismatch of declaration data on the property and income. The criminal responsibility will not be applied to the individuals, since only penalties can be applied to individuals.
“We plan to perform only the desk audit, that is, we do not plan to make individuals to come to us or visit them. The individual’s declaration will be reconciled with the available data of other state bodies. In cases of mismatch or unclear arising of income, the notification will be sent”, he said..
At that, as he says, this notification will not be sent to all the individuals. It will be sent to those included into the risk group. It is supposed that only 5% of individuals will be included into the risk group.
After that the taxpayer must present justifications that this income has been already taxed, or that this income has an origin. For e.g. , an individual has sold the property, which was shown in the assets declaration, or he/she must agree that this is income that was not previously declared and then he/she must pay income tax of 10 %.
