In accordance with Article 45 of the Tax Code, any information about a taxpayer (tax agent) obtained by a tax authority is recognized as a tax secret, unless otherwise established by law.
At the same time, the legislation defines a list of information that does not relate to tax secrecy.
🏢 In relation to legal entities and individual entrepreneurs, information that is not a tax secret includes, in particular:
💰 the amount of taxes paid and payments to the budget, as well as accrued taxes;
, the amount of refund from the budget of excess VAT;
, the amount of tax arrears;
registration information — identification number, full name of the supervisor, name, dates of registration and de-registration, type of activity, residence and other information;
the number of employees reflected in the tax statements;
📈 tax burden coefficient;
⚖️ liability measures applied for violation of tax legislation;
, tax benefits;
information to be posted on the Internet resource of the authorized body in cases stipulated by the Tax Code.
, In relation to individuals
Information about the amount of tax arrears is not considered a tax secret for individuals.;
, FULL name and identification number;
the date of inclusion in the taxpayer database, as well as the date and reason for exclusion from it;
, information about the residence;
information about the applied liability measures for violation of tax legislation;
, information about tax benefits;
🌐 information to be posted on the Internet resource of the authorized body in cases stipulated by law.
HOW IS INFORMATION THAT CONSTITUTES A TAX SECRET PROTECTED?
Information constituting a tax secret, as well as documents containing such information, may not be submitted by the tax authority to other persons without the consent of the taxpayer, except in cases expressly provided for by law.
In particular, the legislation provides for the provision of such information without the consent of the taxpayer in established cases to law enforcement agencies, courts, bailiffs, authorized state bodies and other persons within their competence.
IMPORTANT!
Persons who have access to information constituting a tax secret are not entitled to disclose it both during the performance of their duties and after their completion.
Violation of the requirements for maintaining tax secrecy, including the loss of documents or disclosure of such information, entails liability established by the legislation of the Republic of Kazakhstan.
Thus, a tax secret protects information about a taxpayer that is not classified as information disclosed in accordance with the Tax Code and other laws of the Republic of Kazakhstan.
