Article 72. Determination of the income of an individual subject to taxation in certain cases, including by the indirect method of the Tax Code of the Republic of Kazakhstan
1. The determination of the income of an individual subject to taxation, in some cases, including by the indirect method, is applied during tax control in relation to an individual in order to determine the completeness and reliability of the information indicated by him in the tax returns of an individual, as well as according to the data of authorized bodies and third parties, entailing the occurrence of a tax obligation. for individual income tax.
2. The information reflected in the tax returns provided for in this Code, as well as data from authorized bodies and third parties, may be taken into account to confirm income allocated for the expenses of an individual, regardless of the limitation period for the tax obligation and claim established by Article 48 of this Code.
3. The following information reflected in the tax returns provided for in this Code may be taken into account to confirm income allocated for the implementation of expenses of an individual, only if there are supporting documents issued by the competent authority of a foreign state in accordance with the legislation of a foreign state:
1) on property located in a foreign country, including those with preferential taxation, determined in accordance with paragraph 3 of Article 294 of this Code;
2) on debts owed by other persons to an individual (accounts receivable) and (or) debts owed by an individual to other persons (accounts payable) in the event that an individual or legal entity that is a debtor and (or) creditor is located and (or) registered in a foreign country, including with preferential taxation defined in accordance with Article 294 of this Code.
4. In order to determine the income of an individual subject to taxation, in some cases, including by the indirect method, tax authorities use information received from authorized bodies, second-tier banks and organizations engaged in certain types of banking operations, third parties, competent authorities of foreign countries and other sources of information.
5. The actions of this article do not apply to an individual registered as an individual entrepreneur or a person engaged in private practice in terms of determining income from such activities.
6. If the income of an individual reflected in tax returns does not correspond to his expenses, including those incurred for the acquisition of property, the tax authorities, in the course of tax control of individuals, have the right to apply the following types of indirect method for determining the income of an individual:
1) the asset value increase method is used if, during the period covered by tax control, an individual has expenses for the acquisition of property subject to state or other registration, as well as property for which rights and (or) transactions are subject to state or other registration.
This method is used by comparing the value of the increase in property specified in this subparagraph for a certain period with the income recorded in tax returns.;
2) the cost accounting method is used if an individual has expenses during the period covered by tax control that are not specified in subparagraph 1) of this paragraph.
This method is applied by comparing the expenses of an individual not specified in subparagraph 1) of this paragraph with the income reflected in tax returns.;
3) the method of accounting for the movement of funds in bank accounts is used in the event of a change in an individual's monetary savings in accounts with second-tier banks and organizations engaged in certain types of banking operations during the period covered by tax control.
This method is used by comparing changes in an individual's monetary savings in accounts with second-tier banks and organizations engaged in certain types of banking operations with income recorded in tax returns.
7. When carrying out tax control, if necessary, the tax authorities may use a combination of the methods defined in this article.
8. When applying the methods defined in this article, the obligations of an individual are taken into account in the course of tax control.
9. The procedure for determining the income of an individual by the methods specified in this article shall be determined by the authorized body.
President
Republic of Kazakhstan
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