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Tax Review

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The tax review is carried out by means of inquiries and analytical procedures in order to identify the significant risks of the company (branch, representative office) associated with the maintenance of tax accounting and fulfillment of tax obligations.

The tax review will cover accounting and tax procedures, especially those issues which are most likely to cause tax risks.

The tax review will allow to solve the following tasks:

1) exclude significant risks of tax accounting errors of methodological nature;

2) eliminate tax accounting errors prior to the audit performed by the state revenue bodies, which reduces the risk of imposing penalties, calling the Company’s officials to administrative and/or criminal liability;

3) based on the current regulations and our experience, we could recommend the procedure for implementing procedures for the application of tax laws, if such procedures have not been conducted and are economically beneficial for our clients.

As a result of services provided, we will present written Recommendations (report) on how to eliminate non-compliances revealed during the tax review, with a description of any significant tax risks and measures for their elimination.

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Name of “MinTax” used in this proposal, depending on the context, can refer to MinTax LLP or MinTax Audit LLP and to its structural subdivisions as well. MinTax LLP and MinTax Audit LLP are included into MinTax Group acting on the basis of the Partnership Agreement, and are considered to be separate and independent legal entities founded under the Republic of Kazakhstan legislation, and they are responsible for all rights and obligations only on their behalf. The Companies which are included in MinTax Group are not responsible for any actions or omissions of each other