Kazakh SMB Subjects Inform 30 Days before Beginning of Tax Inspection
OREANDA-NEWS. On 15 April 2009 was announced, that during the seminar on legal aspects of consideration of cases with participation of tax bodies the head of department of tax audit of the Tax committee of the Kazakhstan Ministry of finance Kayrat Miyatov told about introduction of new forms of check-ups.
According to him, the tax code foresees that the check-ups are divided to planned and unplanned. “For the conduction of planned tax check-up it is foreseen notification of tax-payers 30 days before. This notification will be send to a tax-payer at the place of location pointed in the registration data”, - he said.
Before tax check-ups were the following: documentary, patrol, scheduled investigation.
According to the new Tax code the deadline of tax inspections is 60 days for individual entrepreneurs and legal entities that have no structural subdivisions, 180 working days for legal entities with structural subdivisions.
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