Article 9. Conducting checks on transfer pricing issues of the Transfer Pricing Act

Home / RLA / Article 9. Conducting checks on transfer pricing issues of the Transfer Pricing Act

1. Authorized bodies carry out checks on transfer pricing issues in the following cases::

1) when determining the deviation of the transaction price from the market price;

2) based on information about the facts of the application of transfer prices received from government agencies;

3) when conducting inspections carried out by authorized bodies on compliance with the tax legislation of the Republic of Kazakhstan and the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan in the absence of sources of information on market prices.

2. State control over the application of transfer prices is carried out in the form of verification and other forms.

The audit is carried out in accordance with the Business Code of the Republic of Kazakhstan. Other forms of state control are carried out in accordance with this Law.

The specifics of the procedure and timing of inspections and other forms of state control carried out by state revenue authorities are determined by the tax legislation of the Republic of Kazakhstan and the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.

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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