Dear Readers,

An order1 of the Minister of Finance introduced amendments to the procedure for the application of the risk management system for publicly open criteria. We offer you a brief overview of the amendments.

Risk Assessment Procedure

  • The amendments changed the date for a regular revision of information on the risk degree. Taxpayers will be categorized on the first day of the second month (previously the third month) preceding the reporting half-year period;
  • The amendments set a one-day deadline for the tax authorities to introduce amendments to a taxpayer’s risk assessment calculations upon a receipt of the reasonable explanations from the taxpayer on the criteria and indicators used in the calculations;
  • The amendments excluded the provision on the risk degree reduction upon the payment of taxes or other obligatory payments in the amount exceeding the established threshold.


  • The criterion Repeated Amendments to the Previously Submitted Tax Declaration was replaced by a new criterion Taxpayers with Signs of Tax Evasion by Reducing Tax Liabilities on Amended Declarations. The new criterion is applied if a taxpayer submits an amended tax declaration to reduce corporate income tax and (or) value added tax liabilities upon the execution of a desktop review notice. The priority of this risk-increasing criterion is plus five points.
  • The amendments excluded the criterion Use of a Cash Register Equipped with the Data Registration and (or) Transfer Function positively influencing the degree of risk.
  • The order introduced the following two new criteria negatively affecting the degree of risk:
    • Failure to submit tax reports within the established deadlines – plus four points;
    • A taxpayer is on the list of unreliable taxpayers – plus five points.

The order entered into force on 23 September 2022.

1 Order No. 923 of the Acting Minister of Finance of the Republic of Kazakhstan On Amendments and Additions to Order No. 252 of the Minister of Finance of the Republic of Kazakhstan, dated February 20, 2018, On Approval of the Rules for the Application of the Risk Assessment System for Publicly Open Criteria, dated 6 September 2022