Which documents you need
to join Horizontal Monitoring in Kazakhstan

Application for participation

The main document that initiates the joining procedure.

Contains

• Company details
• BIN and registration details
• Details of authorized persons
• The intended joining period

Information on the company’s activities

A document that gives a complete picture of the company’s business, its structure and its operations.

Includes

• The structure of the group of companies
• Branches and representative offices
• Main lines of business
• Regions of operation
• Related parties
• Key business processes
• Information on process automation

Data mart documents

One of the key elements of participation in Horizontal Monitoring.

The company needs to confirm that it has a solution that ensures transparent disclosure of tax indicators.

Information is provided on

• The data mart architecture
• Integration with ERP and/or other accounting systems (if any)
• Generation of tax reporting
• Disclosure of data down to the transaction level
• Access to primary documents
• Data storage
• Information security
• The role-based access model

Documents on the disclosure of tax reporting indicators

They confirm the link between tax reporting, accounting data and primary documents.

The key requirement: full data traceability, from a line of the tax report to a specific transaction and primary document.

Include

• Disclosure of tax reporting indicators
• Disclosure of accounting registers
• Supporting primary documents

Internal control system (ICS) documents

One of the key elements in assessing a company’s readiness to join Horizontal Monitoring.

Include

• Internal policies and regulations
• The company’s tax risks
• The company’s control procedures
• Allocation of responsibilities
• The risk and control matrix
• Data control ratios