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Unicase acted as a legal adviser to the Kazakhstan Project Preparation Fund LLP, which is an exclusive consultant of the state authorities, with respect to the PPP projects monitoring system in Kazakhstan. The Unicase Team reviewed and negotiated a PPP contract for the creation and maintenance of a horizontal monitoring tax platform. The Platform is a high-performance software which automates information exchange between the major taxpayers and Kazakhstan tax authorities, and provides the government real-time with information on tax and accounting through a user-friendly interface, designed for and by the user.


Horizontal Tax Monitoring Platform
Our services included a preliminary detailed legal assessment of the PPP contract, development of proposals and recommendations on critical provisions of the contract draft for the public partner, represented by the Ministry of Finance; government commission discussions (which involved various ministries and departments); and negotiations with a private partner.
The Project is the first of its kind, and the Platform will enable government agencies to monitor the largest taxpayers. The key feature is the core of the Platform - an extensible universal data model that allows product implementations, regardless of the accounting or information systems.
The project will result in:
− an increase in tax revenues;
− an increase in the number of taxpayers participating in horizontal monitoring;
− a reduction in labour costs for checking the taxpayers data (participants of horizontal monitoring);
− the introduction of a risk-based approach and preventive tax control;
− a reduction in the risks of pre-trial and judicial settlement of disputes;
− an improvement in the quality of tax reporting preparation, structuring, and tax accounting automation;
− the disclosure of the internal control system and the risk system.
Impact & Outcome
The direct macroeconomic effect is estimated as the volume of GDP formed by the direct impact of the Project: the volume of gross accumulation, supplies to the domestic market of consumer goods and services, exports and imports. Direct macroeconomic effect of the project on the state budget is estimated in the amount of US$90 million, let alone the improved transparency, fund allocation control, and increased attractiveness of investments into the country.