The draft order «On amendments and additions to the Order of the Minister of Finance of the Republic of Kazakhstan dated February 8, 2018 №146 «On certain issues of tax and customs administration» was developed in order to bring into line with the amendments made from January 1, 2023 to Article 96 of the Code of the Republic of Kazakhstan «On Taxes and other mandatory payments to the Budget» (Tax Code) forms of notification of violations with a low degree of risk identified by the results of desk control, notification of elimination of violations with a medium degree of risk, identified by the state revenue bodies based on the results of desk control, notification of the elimination of violations with a high degree of risk identified by the state revenue bodies based on the results of desk control, as well as approval of the forms of demand, notification and reasoned decision in the framework of monitoring of large taxpayers in accordance with the amendments to Article 132 of the Tax Code, effective from January 1, 2024 years.

         The adoption of the draft order will not entail negative socio-economic and/or legal consequences.

         This Project is posted on the Internet portal of open regulatory legal acts http://legalacts.egov.kz January 13, 2023.

         The deadline for public discussion of the Project is until January 27, 2023.