Tax Due Diligence Pilot

The Ministry of Finance of the Republic of Kazakhstan has prepared a draft Order "On Approval of the Rules and Terms of Implementation of the Pilot Project on Taxpayers' Tax Due Diligence".

The purpose of the pilot project is to test in the tax administration of the application of data from the information system Register of Business Partners (hereinafter - IS RBP), posted on the Internet resource https://kuc.kz/, the manifestation of taxpayers - buyers of due tax diligence to check the reliability and integrity of the taxpayer - supplier.

Participation of the taxpayer-buyer in the pilot project is carried out only on a voluntary basis.

Conclusion by a taxpayer-buyer of a transaction with a taxpayer-supplier for which a report on due tax diligence has been received and which is in the "green" zone is considered to be made with due tax diligence.

The conclusion by a taxpayer-buyer of a transaction with a taxpayer-supplier for which a due diligence report has been received and which is in the "red" zone indicates increased tax risks.