Article 6. Monitoring of transactions of the Transfer Pricing Law

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1. Monitoring of transactions is carried out by monitoring by authorized bodies the prices applied by the participants of transactions.

2. International business transactions are subject to transaction monitoring.

Transaction monitoring reports are submitted for international business transactions according to the list approved by the authorized body.

3. Based on the results of monitoring transactions, if the transaction price deviates from the market price, the authorized bodies carry out an audit on transfer pricing issues.

4. The rules for monitoring transactions are approved by the authorized body and include the procedure for a transaction participant to fill in approved transaction monitoring reporting forms and submit them to the authorized bodies, as well as the procedure for maintaining transaction monitoring documentation.

The Law of the Republic of Kazakhstan dated July 5, 2008 No. 67-IV.

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Republic of Kazakhstan

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