Subdepartment of large taxpayers, Department of large taxpayers, Committee of state revenues, MF RK.

The functions of the Subdepartment of Large Taxpayers include:

development of a list of large taxpayers subject to monitoring;
providing explanations on the procedure for conducting tax monitoring of large taxpayers, with the exception of subsoil users;
organization of work to ensure tax receipts and payments to the budget, social payments of large taxpayers subject to monitoring, except for subsoil users, as well as identification of additional reserves of tax receipts and payments to the budget based on the results of tax audits;
implementation of tax monitoring, conducted by analyzing the financial and economic activity of taxpayers with the aim of determining their real tax base;
analysis of information on the calculation and payment of taxes and payments to the budget by large taxpayers subject to monitoring, with the exception of subsoil users, except for the amount of value added tax and local budget revenues;
approval of the list of taxpayers, subject to monitoring of large taxpayers, with the exception of subsoil users, selected on the basis of the risk management system, for inclusion in the schedule of inspections by special order of the Committee;
participation in the organization and implementation of tax audits of taxpayers subject to monitoring of large taxpayers, with the exception of subsoil users, on the implementation of the tax legislation of the Republic of Kazakhstan;
coordination of the work of territorial state revenue bodies on conducting tax audits of taxpayers subject to monitoring of large taxpayers, with the exception of subsoil users;
conducting a selective camera analysis of acts of tax audits of large taxpayers, with the exception of subsoil users;
preparation of analytical material for the implementation of control over the effectiveness of tax audits of taxpayers subject to monitoring of large taxpayers, with the exception of subsoil users.