The Astana Hub International Technopark pays special attention to monitoring the activities of its participants in order to ensure that their projects correspond to priority ICT activities. The established Astana Hub Monitoring Service continuously monitors the implementation of projects in order to minimize the risks of violating the established rules.

During the planned monitoring, a participant in the technopark was identified whose activities went beyond the established List of priority activities. According to the requirements, the participant is obliged to develop, develop, modify, implement, operate and maintain software and (or) hardware and software complexes using cloud computing technologies.

However, in addition to these services, he also sold a vehicle, which is not included in the list of permitted activities. This violation attracted the attention of the Monitoring Service, and a thorough check of the participant's tax statements was carried out.

Based on tax reporting data, including appendices 2 and 7 to the CIT declaration, as well as an electronic invoice issued, it was established that the vehicle was sold above its residual value. This means that income was received from the disposal of a fixed asset, which is a violation of the terms of participation in the technopark.

According to subparagraph 9 of paragraph 1 of Article 226 of the Tax Code, income from the disposal of fixed assets is included in the taxpayer's total annual income and is determined in accordance with Article 234 of the Tax Code.

As a result of monitoring, the participant who violated the rules of Astana Hub's activities was prematurely excluded from the technopark. Additionally, information about the violation was transferred to the authorized body for additional taxes for the entire period of the company's participation.

This case highlights the importance of strict compliance with the norms of tax legislation and the established conditions for participation in Astana Hub. The Monitoring Service calls on all participants of the technopark to strictly comply with their obligations and carry out activities exclusively within the framework of the List of Priority Activities and their own production. This will help to avoid the risks of early exclusion and additional tax charges.