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Limitation period

АMANAT партиясы және Заң және Құқық адвокаттық кеңсесінің серіктестігі аясында елге тегін заң көмегі көрсетілді

Limitation period

According to paragraph 10 of Article 46 of the 2008 Tax Code, if requests are sent during a tax audit in accordance with the legislation of the Republic of Kazakhstan on transfer pricing, the limitation period for reviewing the calculated, accrued amount of taxes and other mandatory payments to the budget is suspended for the period of sending requests and receiving documents and (or) information on them..

The total limitation period regarding the revision of the calculated and accrued amount of taxes and other mandatory payments to the budget, taking into account its suspension, may not exceed seven years. Similar provisions are contained in paragraph 10 of Article 48 of the 2017 Tax Code. Subparagraph 1) Paragraph 1 of Article 4 of the Law on Transfer Pricing stipulates that authorized bodies have the right to request from participants in transactions, government agencies and third parties information necessary to determine the market price and differential, as well as other data for monitoring transactions. 

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