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CODE OF THE REPUBLIC OF KAZAKHSTAN

of December 25, 2017 No. 120-VI ZRK

About taxes and other obligatory payments in the budget (Tax code)

(as amended on 28-10-2019)

This Code establishes the fundamental principles of the taxation, governs the imperious relations on establishment, introduction, change, cancellation, procedure for calculation and tax payment and other obligatory payments in the budget, and also the relations connected with execution of the tax liability.

1. General part

Section 1. General provisions

Chapter 1. Basic provisions

Article 1. The basic concepts used in this Code

1. The basic concepts used in this Code for the purposes of the taxation:

1) services in information processing - services in implementation of collection and generalization of information, systematization of information massifs (data) and provision in the order of the user of results of processing of this information;

2) special tax regime - special procedure for calculation and payment of separate types of tax and other obligatory payments in the budget, and also submissions of tax statements on them for separate categories of taxpayers;

3) social payments - the compulsory pension contributions, compulsory professional pension contributions, compulsory pension contributions of the employer paid according to the Law of the Republic of Kazakhstan "About provision of pensions in the Republic of Kazakhstan", the social assignments paid according to the Law of the Republic of Kazakhstan "About compulsory social insurance", the assignments and fees on compulsory social medical insurance paid according to the Law of the Republic of Kazakhstan "About compulsory social medical insurance";

4) securities - shares, debt securities, depositary receipts, shares of mutual investment funds, Islamic securities;

5) shortage the amounts of taxes and payments of the budget - estimated, added and not paid in time, including advance and (or) current payments on them, except for the amounts reflected in the notification on results of check, during appeal according to the procedure, determined by the legislation of the Republic of Kazakhstan in the appealed part;

6) debt securities - the government issued securities, bonds and other securities recognized by debt securities according to the legislation of the Republic of Kazakhstan;

7) discount according to debt securities (further - discount) - difference between nominal value and cost of primary placement (without the coupon) or acquisition value (without the coupon) debt securities;

8) the coupon according to debt securities (further - the coupon) - the amount paid (which is subject to payment) the issuer over nominal value of debt securities in accordance with the terms of release;

9) premium to debt securities - difference between the cost of primary placement (without the coupon) or acquisition value (without the coupon) and nominal value of debt securities which conditions of release provide payment of the coupon;

10) other obligatory payments in the budget (further - payments in the budget) - obligatory assignments of money in the budget in the form of payments, charges, duties, except for customs payments, made in the sizes and cases established by this Code;

11) the market rate of currency exchange - the tenge rate to foreign currency determined according to the procedure, determined by National Bank of the Republic of Kazakhstan together with the authorized state body performing regulation of activities in the sphere of financial accounting and the financial reporting;

12) web application - the Internet resource of authorized body personified and protected from unauthorized access intended for receipt by the taxpayer of electronic tax services and execution of the tax liabilities by it;

13) grant - the property provided on a grant basis for achievement of particular purposes (tasks):

the states, the governments of the states - to the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, physical, and also legal entities;

the international and state organizations, foreign and Kazakhstan non-governmental public organizations and funds whose activities carry charitable and (or) international nature and does not contradict the Constitution of the Republic of Kazakhstan, included in the list established by the Government of the Republic of Kazakhstan according to the conclusions of state bodies - to the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, physical, and also legal entities;

foreigners and stateless persons - to the Republic of Kazakhstan and the Government of the Republic of Kazakhstan;

14) the humanitarian assistance - the property provided gratuitously to the Republic of Kazakhstan in the form of food, consumer goods, the equipment, equipment, the equipment, medicines and medical products, other property directed from foreign countries and the international organizations for improvement of living conditions and life of the population, and also the prevention and liquidation of emergency situations of military, ecological, natural and technogenic nature, distributed by the Government of the Republic of Kazakhstan through authorized organizations;

15) the sponsor's help - the property provided on a grant basis for the purpose of distribution of information on person giving this help:

to physical persons in the form of financial (except social) supports for participation in competitions, tenders, exhibitions, reviews and developments of creative, scientific, scientific and technical, inventive activities, increase in the education level and sports skill;

to non-profit organizations for realization of their authorized purposes;

16) dividends - the income:

in the form of the net income or its part which are subject to payment per shares including according to the shares which are underlying assets of depositary receipts;

subject to payment for shares of mutual investment fund, except for the income on shares in case of their redemption managing company of fund;

in the form of the net income or its part distributed by the legal entity between his founders, participants;

from distribution of property in case of liquidation of the legal entity or reduction of the authorized capital, and also the redemption by the legal entity from the founder, participant of share or its part in this legal entity, the redemption legal person issuer at the shareholder of the shares issued by this issuer;

subject to payment for Islamic participation certificates;

received by the shareholder, the participant, the founder or their interconnected party from the legal entity in type:

positive difference between market price of goods, works, services and the price at which such goods, works, services are realized to the shareholder, the participant, the founder or their interconnected party;

negative difference between market price of goods, works, services and the price at which such goods, works, services are acquired at the shareholder, the participant, the founder or their interconnected party;

costs of the expenses or obligations which are not connected with business activity of the legal entity, arising at its shareholder, the participant, the founder or their interconnected party before the third party settled by the legal entity without its compensation by the shareholder, founder, participant or their interconnected party to the legal entity;

any property and material benefit provided by the legal entity to the shareholder, the participant, the founder or their interconnected party, except for the income reflected in Articles 322 - 324 of this Code, and the income from sales of goods, works, services.

The income from distribution of property specified in this subitem is determined in the following procedure:

ä = Joint venture SU,

where:

Д - income from distribution of property;

The joint venture - book value of the property received (received) by the shareholder, the participant, the founder in case of distribution of the property including received (received) in exchange earlier brought, for date of transfer, subject to reflection (reflected) in financial accounting of the transferring person, without revaluation and impairment;

Sou:

the size of the paid authorized capital falling on the number of shares on which distribution of property is performed;

the size of the paid authorized capital falling to share on which distribution of property, but no more cost amount on its acquisition and (or) payment of the fees in the authorized capital made by the participant for benefit of whom distribution of property is performed is performed.

The positive or negative difference specified in this subitem is determined in case of adjustment of the taxation objects. At the same time adjustment of the taxation objects is made in the cases and procedure established by the legislation of the Republic of Kazakhstan on transfer pricing. For the purposes of this subitem the interconnected parties are determined according to Item 2 of this Article;

17) design services - services in designing of art forms, appearance of products, facades of buildings, interiors of rooms; art designing;

18) generally established procedure for the taxation - procedure for calculation, tax payment and payments in the budget, submissions of tax statements on them established by the Special part of this Code, except for the procedure determined by the Section 20 of this Code;

19) person who is engaged in private practice - the private notary, the private legal executive, the lawyer, professional mediator;

20) social support of physical person - voluntary conveyance by the tax agent for year of property within the 647-fold size of the monthly settlement indicator established by the law on the republican budget and operating for the beginning of the corresponding financial year, to the physical person having the right to social support according to the legislation of the Republic of Kazakhstan.

The list of categories of persons provided by this subitem affirms the central authorized body on state planning in coordination with authorized body;

21) personal property of physical person - the things of physical person in material form which are on the property right or being its share in common property in case of simultaneous accomplishment of the following conditions:

are not used by physical person for the purpose of business activity;

are not subject to taxation by the individual income tax from the income, taxable physical person independently;

22) the contract for subsurface use - the contract between competent authority or authorized body on studying and use of subsoil or local executive body of area, city of republican value, the capital according to the competence established by the legislation of the Republic of Kazakhstan on subsoil and subsurface use, and the physical and (or) legal entity on carrying out investigation, production, the combined exploration and production of minerals or construction and (or) operation of the underground constructions which are not connected with investigation and (or) production or on the state geological studying of subsoil.

For the purposes of of this Code licenses for subsurface use and other types of provision of the right of subsurface use and (or) water use according to the legislation of the Republic of Kazakhstan also belong to the contract for subsurface use.

At the same time the terms "contract for investigation", "contract for production", "contract for the combined exploration and production" and "license for investigation or production" used in this Code are identical to the concept "contract for subsurface use", the term "contract for exploration and production" is identical to the concept "the contract for the combined exploration and production";

23) transactions on subsurface use - the works relating to geological studying of subsoil, investigation and (or) mining, including connected with exploration and production of underground waters, therapeutic muds, investigation of subsoil for dumping of sewage, and also on construction and (or) operation of underground constructions, which are not connected with investigation and (or) production;

24) subsoil users - the physical persons or legal entities having rights of carrying out transactions on subsurface use including oil operations, and (or) to water use in the territory of the Republic of Kazakhstan according to the laws of the Republic of Kazakhstan;

25) worker:

the physical person which is consisting in employment relationships with the employer and directly performing work on the employment contract (contract);

government employee;

the board member or other governing body of the taxpayer which is not the supreme body of management, except for government employees;

the foreigner or stateless person presented for work on the contract for provision of personnel by the nonresident which activities does not form permanent organization according to provisions of Item 7 of article 220 of this Code, to the resident or other nonresident performing activities in the Republic of Kazakhstan through permanent organization;

26) structural division of the legal entity - branch, representation;

27) investment gold - the gold corresponding to the following conditions:

for gold coins:

such gold coins have no numismatical value;

purity of gold coins is equal or exceeds 900 thousand shares on 1 000 shares of lump (that there correspond to the 900th test, 900 per milles, 90,0 to percent, or carat 21,6).

At the same time the gold coin is recognized the having numismatical value in case of compliance to one of the following conditions:

it is rapped out till 1800;

it is rapped out on the technology providing smooth surface, quality "proof" (proof);

no more than 1 000 copies have release circulation;

its market price exceeds the cost of the gold containing in coin, more than for 80 percent.

The cost of the gold containing in coin is determined by multiplication of morning fixing (the quotation of the price) of gold which is established (which is established) by the London association of the market of precious metals for date of realization of gold coin, on the market rate of currency exchange determined in the last working day preceding the specified date.

For other gold:

such gold is affined (purity of such gold is equal or exceeds 995 thousand shares on 1000 shares of ligaturny weight (that there correspond to the 995th test, 995 per milles, percent 99,5, or carat 23,88);

such gold conforms to the national or international standard, is made in the form of measuring or standard ingot and (or) plate with the following marking applied on them:

for standard ingot and (or) plate:

serial number (can include year of production);

trademark of the manufacturer;

purity (mass fraction) of gold;

year of production if it is not included in serial number;

for measuring ingot:

name of metal;

trademark of the manufacturer;

purity (mass fraction) of gold;

mass of ingot;

28) engineering services - engineering and consulting services, works of research, design, settlement and analytical nature, preparation of feasibility statements on projects, development of recommendations in the field of production organization and management, sales of products;

29) the Internet platform - the information system which is posted online which renders intermediary services in the organization of electronic trading by goods;

30) online store - the information system which is posted online, intended for sales of goods on own Internet resource;

31) Islamic securities - Islamic rent certificates and Islamic participation certificates;

32) professional mediator - the mediator performing activities on professional basis according to requirements of the Law of the Republic of Kazakhstan "About mediation";

33) the arithmetic-mean market rate of currency exchange for the period - the rate determined by the following formula:

R = (R1+R2+... + Rn) / n,

where:

R - market rate of currency exchange for the period;

Rj, R2., Rn - the daily market rate of exchange of the corresponding currency determined in the last working day preceding every day of the period during the period;

n - the number of calendar days in the period;

34) extra contractual activities - any other activities of the subsoil user which are directly not provided by provisions of the contract for subsurface use;

35) contractual activities - the activities of the subsoil user performed according to provisions of the contract for subsurface use;

36) consulting services - services in provision of explanations, recommendations, councils and other forms of consultations, including determination and (or) assessment of problems and (or) opportunities of person, for the purpose of the solution of managerial, economic, financial, investment problems, including questions of strategic planning, the organization and implementation of business activity, personnel management;

37) preparation of hydrocarbons - complex of engineering procedures of preparation of hydrocarbons, including collection, delivery for preparation, intake of borehole liquid in zamerny installations, decontamination, dehydration, obessolivaniye, stabilization, demerkaptanization;

38) the charitable help - the property provided on a grant basis:

in the form of the sponsor's help;

in the form of social support of physical person;

non-profit organization for the purpose of support of its authorized activities;

the organization performing activities in the social sphere for the purpose of implementation by this organization of the types of activity specified in Item 2 of article 290 of this Code;

the organization performing activities in the social sphere which corresponds to the conditions specified in Item 3 of article 290 of this Code;

39) share - equity of the physical and (or) legal entity in joint activities, the authorized capital of the legal entity, except for joint-stock companies and mutual investment funds;

40) the confidentiality agreement - the agreement (agreement) between the subsoil user and authorized body on studying and use of subsoil based on which geological information is provided in use. The agreement (agreement) on acquisition of information belongs to such agreement (agreement) including;

41) products with the heated tobacco - the products with tobacco intended for inhalation of the aerosol formed as a result of tobacco heating electronic or otherwise without tobacco burning process;

42) marketing services - the services connected with research, the analysis, planning and forecasting in the sphere of production and the goods circulation, works, services for the purpose of determination of measures for creation of the best economic conditions of production and the goods circulation, works, services including the characteristic of goods, works, services, development of price strategy and the strategy of advertizing;

43) the receiver on behalf of the state - the legal entity determined by the Government of the Republic of Kazakhstan, acting on behalf of the state as the receiver of the minerals transferred in natural form by the subsoil user on account of execution of the tax liability provided by the tax legislation of the Republic of Kazakhstan and (or) agreements (contracts) on the Section of products, the contract for subsurface use approved by the President of the Republic of Kazakhstan, stipulated in Article 722 of this Code;

44) body of state revenues - the state body which within the competence is performing ensuring receipts of taxes and payments in the budget, customs regulation in the Republic of Kazakhstan, powers according to the prevention, identification, suppression and disclosure of the administrative offenses carried by the legislation of the Republic of Kazakhstan to maintaining this body, and also which is carrying out other powers, stipulated by the legislation the Republic of Kazakhstan;

45) mineral raw materials - the part of subsoil taken on surface (rock, ore raw materials and others) containing mineral (minerals);

46) primary conversion (enrichment) of mineral raw materials - the type of mining activities which includes collection on the place, crushing or crushing, classification (sorting), briquetting, agglomeration and enrichment by physical and chemical methods (without high-quality change of mineral forms of minerals, their aggregate-but-phase condition, kristallokhimichesky structure) and also can include the overworking technologies being special work types on mining (underground gasification and smelting, chemical and bacterial leaching, drazhny and hydraulic development of loose fields);

47) oil operations - works on investigation, hydrocarbon production, construction and (or) operation of necessary technological and production facilities;

48) the operator - the legal entity created or determined according to the laws of the Republic of Kazakhstan, the subsoil users performing transactions on subsurface use as a part of particular partnership (consortium) within the agreement (contract) on the Section of products;

49) production - all complex of works (transactions) connected with extraction of minerals from subsoil on surface including with intake of underground waters, and also from technogenic mineral educations, including primary conversion and temporary storage of mineral raw materials;

50) realization - shipment and (or) transfer of goods or other property, performance of works, rendering services with sales objective, exchange, voluntary conveyance, cession of property under the agreement of leasing, and also transfer of the pledged goods to the pawnbroker in case of non-execution by the debtor of the obligation provided with pledge;

51) minerals - the natural mineral educations containing in subsoil, hydrocarbons and underground waters, and also natural mineral educations and organic substances containing useful components which chemical composition and physical properties allow to use them in the sphere of production of goods and (or) consumption and (or) other needs directly or after conversion;

52) royalty - payment for:

mineral right in the course of mining and conversion of technogenic educations;

use or the right to use copyright, including of the software, drawings or model, except for complete or partial realization of the property (exclusive) rights on intellectual property item; use or right to use patents, trademarks or other similar types of the rights;

use or right to use of industrial equipment, including the ocean ships leased under agreements of bare-boat charter or the demise charter, and the aircrafts leased under agreements of the demise charter, and also the trading or research equipment; use of "know-how"; use or right to use of movies, videos, sound recording or other means of record;

53) the tax agent - the individual entrepreneur, person who is engaged in private practice, the legal entity including its structural divisions, and also legal nonresident person to whom according to this Code the obligation on calculation, deduction and transfer of the taxes withheld at payment source is assigned;

54) tax regime - set of the regulations of the tax legislation of the Republic of Kazakhstan applied by the taxpayer in case of calculation of all tax liabilities on tax payment and the payments in the budget established by this Code;

55) taxes - the obligatory money payments which are legislatively established by the state unilaterally in the budget, except as specified, provided by this Code, made in certain sizes, having irretrievable and non-paid character;

56) the conclusion of audit on taxes - the conclusion constituted by results of audit on taxes according to the legislation of the Republic of Kazakhstan;

57) the taxpayer - person and (or) structural division of the legal entity, being the taxpayer and payments in the budget;

58) personal account of the taxpayer (tax agent) - the document, including electronically, for accounting estimated, added (reduced), listed and paid (taking into account offset and returned) the amounts of taxes and payments of the budget, social payments, and also the amounts of penalty fee and penalties;

59) the electronic document of the taxpayer - the electronic document, feather this in the established electronic format, certified by the digital signature of the taxpayer, after its acceptance and confirmation of authenticity;

60) the digital signature of the taxpayer - set of electronic digital symbols, the created by means of the digital signature and confirmatory reliability of the electronic document, its accessory to the taxpayer and the content invariance received according to the legislation of the Republic of Kazakhstan on the electronic document and the digital signature;

61) tax debt - the shortage amount, and also outstanding amounts of penalty fee and penalties. The tax debt does not join the penalty fee amount reflected in the notification on results of check, and also the amount of penalties reflected in the resolution on imposing of administrative punishment, during appeal according to the procedure, determined by the legislation of the Republic of Kazakhstan in the appealed part;

62) remuneration - all payments:

connected with the credit (loan, the microcredit), (issued) credit amount (loan, the microcredit) except for received, the commissions for money transfer by banks of the second level and other payments to person who is not for the borrower the creditor, the interconnected party;

connected with the credit (loan, the microcredit) on which right to claim is yielded to the legal entity specified in the laws of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan" and "About the microfinancial organizations", (issued) credit amount (loan, the microcredit) except for received, the money transfer commissions and other payments to person who is not for the borrower the creditor, the interconnected party;

the payments to the interconnected party connected with cession of property under the agreement of financial leasing, including connected with such agreement, except for:

to the cost at which such property is received it (is transferred);

payments in connection with change of the size of leasing payments in case of application of coefficient (index) in accordance with the terms of the agreement of financial leasing;

payments to person who is not for the leasing recipient lessor, the interconnected party;

on deposits (deposits), except for the deposit amount (deposit), and also payments to person which is not for the party which accepted contribution (deposit), the investor (depositor), interconnected by the party;

connected with the agreement of accumulative insurance, except for the size of insurance sum, payments to person which is not for the insurer the insurer interconnected by the party;

according to debt securities in the form of discount or the coupon (taking into account discount or award from the cost of primary placement and (or) acquisition value), payments to person which is for person paying remuneration, the holder of its debt securities interconnected by the party;

on the bill of exchange, except for the amount specified in the bill of exchange, payments to person which is not for the drawer the holder of its bills of exchange interconnected by the party;

on transactions of repo - in the form of difference between closing price and opening price of repo;

according to Islamic rent certificates.

For the purpose of this subitem remuneration the remunerations paid on bank account agreements are also recognized;

63) the accompanying waybill on goods - the document processed electronically in cases, procedure in form and in terms which are established by this Code;

64) commodity import - the commodity importation on customs area of the Eurasian Economic Union performed according to the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan and also commodity importation on the territory of the Republic of Kazakhstan from the territory of other state member of the Eurasian Economic Union;

65) electronic trading by goods - the business activity on sales of goods to physical persons performed by means of information technologies through online store and (or) the Internet platform in case of simultaneous observance of the following conditions:

execution of transactions on sales of goods is performed electronically;

payment for goods is made by non-cash payment;

availability of own delivery service of goods to the buyer (receiver), or availability of contracts with persons performing services in transportation of goods, express and (or) post activities;

66) services of tour operator - service of the individual entrepreneur and the legal entity having the license for tourist operator activities (tour operator activities) according to the legislation of the Republic of Kazakhstan on tourist activities, in realization of the tourist product created by them to travel agents and tourists;

67) person - physical person and the legal entity; the physical person - the citizen of the Republic of Kazakhstan, the foreigner or the stateless person; the legal entity - the organization created according to the legislation of the Republic of Kazakhstan or foreign state (legal nonresident person). For the purposes of of this Code the company, the organization or other corporate education created according to the legislation of foreign state are considered as independent legal entities irrespective of whether they have the status of the legal entity of foreign state where they are created;

67-1) registering bodies - the state bodies and The Government for Citizens State corporation performing registration of data and issue of documents with identification number;

68) the authorized legal entity - the legal entity determined by authorized body, in the sphere of realization of the property of the taxpayer (tax agent) and (or) the third party limited on hand and (or) pledged according to this Code;

69) authorized state bodies - state bodies of the Republic of Kazakhstan, except for tax authorities and local executive bodies, authorized by the Government of the Republic of Kazakhstan to perform calculation and (or) collection from payments in the budget, and also interacting according to this Code with tax authorities within their competence established by the legislation of the Republic of Kazakhstan;

70) authorized body - the state body performing management in the sphere of ensuring receipts of taxes and payments in the budget;

71) the authorized person - person to who the obligation on submission to authorized body of the data which are available for it on physical persons according to article 26 of this Code within its competence established by the legislation of the Republic of Kazakhstan is assigned;

72) prizes - the any kinds of the income in natural and monetary value received by taxpayers at tenders, competitions (Olympic Games), festivals on lotteries, draws, including draws on deposits and debt securities, and also the income in type of the property benefit received in gambling and (or) bet;

72-1) three-component integrated system - the integrated system consisting of cash register with function of fixing and data transmission, system (device) for acceptance of cashless payments, and also the equipment (device) equipped with system of management automation of trade, rendering services, performance of works and accounting of goods, or the hardware and software system replacing all three components of the integrated system.

Requirements to the three-component integrated system and its accounting, procedure for its installation and application are established by authorized body in coordination with the central state body in the field of state planning, the authorized state body enabling the realization of state policy in the field of communication and National Bank of the Republic of Kazakhstan;

73) the electronic taxpayer - the taxpayer interacting with tax authorities by electronic method according to the legislation of the Republic of Kazakhstan on the electronic document and the digital signature;

74) electronic cigarettes - products without tobacco which by means of electronic technologies heat the nicotinocontaining liquid (in cartridges, reservoirs and other containers for use in electronic cigarettes) and form the aerosol intended for inhalation;

75) information system of electronic invoices - information system of authorized body by means of which are performed acceptance, processing, registration, transfer and storage of the invoices which are written out electronically.

2. For the purpose of of this Code the interconnected parties the physical and (or) legal entities having relations which correspond to one or several of the following conditions are recognized:

1) one person is recognized the affiliate of other person according to the laws of the Republic of Kazakhstan;

2) one person is large member of other person;

3) faces are tied by the agreement according to which one of them has the right to determine the decisions made by another;

4) the legal entity is under control of the large participant or official of other legal entity;

5) the large shareholder, the large participant or the official of one legal entity are large shareholder, the large participant or the official of other legal entity;

6) the legal entity together with other legal entity is under control of the third party;

7) person jointly with the affiliates owns, uses, disposes of 10 and more percent of shares of participation of the legal entity or the legal entities specified in subitems 2) - 6) this Item;

8) the physical person is official of the legal entity specified in subitems 2) - 7) this Item, except for the independent director of joint-stock company;

9) the physical person is close relative or the cousin-in-law (the brother, the sister, the parent, the son or the daughter of the spouse (spouse) of the large participant or the official of the legal entity.

The large participant for the purpose of this Item is understood as the participant whose share in property of the legal entity, except for joint-stock companies, constitutes 10 and more percent.

Control over the legal entity is understood as opportunity to determine the decisions made by the legal entity.

3. Other special concepts and terms of the tax legislation of the Republic of Kazakhstan are used in the values determined in the relevant articles of this Code.

4. Concepts civil and other industries of the legislation of the Republic of Kazakhstan, used in this Code, are applied in that value in what they are used in these industries of the legislation of the Republic of Kazakhstan if other is not provided by this Code.

Article 2. Tax legislation of the Republic of Kazakhstan

1. The tax legislation of the Republic of Kazakhstan is based on the Constitution of the Republic of Kazakhstan, consists of of this Code, and also regulatory legal acts which acceptance is provided by this Code.

2. To anybody the obligation on tax payment and the payments in the budget which are not provided by this Code cannot be assigned.

3. In the presence of contradiction between this Code and other laws of the Republic of Kazakhstan for the purpose of the taxation regulations of this Code are effective.

4. Inclusion in the non-tax legislation of the Republic of Kazakhstan of the regulations governing the tax relations except the cases provided by this Code is forbidden.

5. If the international treaty ratified by the Republic of Kazakhstan establishes other rules, than those which contain in this Code are applied rules of the specified agreement.

Article 3. Action of the tax legislation of the Republic of Kazakhstan

1. The tax legislation of the Republic of Kazakhstan acts on all territory of the Republic of Kazakhstan and extends to all physical persons, legal entities and their structural divisions which are determined by this Code as taxpayers and payments in the budget, and also as participants of the corresponding tax and other procedures for collection and administration of taxes and payments in the budget.

2. The legal acts of the Republic of Kazakhstan making changes and additions to this Code, except for changes and amendments on tax administration, features of establishment of tax statements, improvement of the situation of taxpayers (tax agents) and also in case of change of the administrative-territorial device of the Republic of Kazakhstan, can be accepted no later than December 1 of the current year and are enacted not earlier than January 1 of the year following after year of their acceptance.

3. The laws making changes and additions to this Code on tax administration, features of establishment of tax statements, improvement of the situation of the taxpayer (tax agent) can be accepted more than once in year, but no later than December 1 of the current year.

4. Changes and amendments in this Code cannot be included in texts of the laws containing independent subject of legal regulation.

5. The provisions of the laws of the Republic of Kazakhstan establishing the new types of tax and (or) payments in the budget raising the rates establishing new obligations, and also worsening situation of the taxpayer (tax agent) have no retroactive force.

Article 4. Principles of the taxation

1. The tax legislation of the Republic of Kazakhstan is based on the principles of the taxation established by this Code.

The principles of obligation, definiteness of the taxation, justice of the taxation, conscientiousness of the taxpayer, unity of the taxation system and publicity of the tax legislation of the Republic of Kazakhstan belong to the principles of the taxation.

Provisions of the tax legislation of the Republic of Kazakhstan shall not contradict the principles of the taxation.

2. In case of identification of contradictions of provisions of the tax legislation of the Republic of Kazakhstan to the principles of the taxation such provisions are not subject to application if contradictions are revealed by consideration of claims to notifications on results of check, the last are subject to revision.

Article 5. Principle of obligation of the taxation

The taxpayer shall fulfill the tax liability, the tax agent - to estimate, hold and list taxes according to the tax legislation of the Republic of Kazakhstan in full and at the scheduled time.

Article 6. Principle of definiteness of the taxation

Taxes and payments in the budget of the Republic of Kazakhstan shall be certain. Definiteness of the taxation means establishment in the tax legislation of the Republic of Kazakhstan of all bases and procedure for origin, execution and termination of the tax liability of the taxpayer, obligation of the tax agent on calculation, deduction and transfer of taxes.

Article 7. Taxation concept of justice

1. The taxation in the Republic of Kazakhstan is general and obligatory.

2. Provision of tax benefits of individual nature is forbidden.

3. Nobody can be subjected to repeated taxation by the same type of tax, the same payment type in the budget for the same subject to taxation for the same period.

Article 8. Principle of conscientiousness of taxpayers

1. Conscientiousness of implementation by the taxpayer (tax agent) of actions (failure to act) for execution of the tax liability by it is supposed.

2. Extraction by the taxpayer (tax agent) of benefit from the illegal actions for the purpose of receipt of tax benefits (tax economy) and reduction of tax payments is not allowed.

3. If the tax liability fulfilled by the taxpayer (tax agent) according to previously received individual written explanation of tax authority which is withdrawn subsequently acknowledged wrong or is directed new, other in sense explanation, then the tax liability is subject to adjustment (correction) by consideration of the claim to the notification on results of check without charge to the taxpayer of penalties and penalty fee.

4. The violation of the tax legislation of the Republic of Kazakhstan allowed by the taxpayer (tax agent) shall be described during conducting tax audits. Reasons for arguments and disclosure of the circumstances testimonial of the fact of violation of the tax legislation of the Republic of Kazakhstan are assigned to tax authorities.

5. By consideration of the claim to the notification on results of check all uncertainty and not settled questions of the tax legislation of the Republic of Kazakhstan are interpreted for benefit of the taxpayer (tax agent).

Article 9. Principle of unity of the taxation system

The taxation system of the Republic of Kazakhstan is single in all territory of the Republic of Kazakhstan concerning all taxpayers (tax agents).

Article 10. Principle of publicity of the tax legislation of the Republic of Kazakhstan

The regulatory legal acts regulating the tax matters are subject to obligatory official publication.

Article 11. Tax policy

Tax policy is set of measures for establishment new and cancellation of the operating taxes and payments in the budget, to change of the rates, taxation objects and objects connected with the taxation, tax base on taxes and payments in the budget for the purpose of ensuring financial needs of the state on the basis of respect for balance of economic interests of the state and taxpayers.

The authorized body in the field of tax policy performs efficiency analysis of application of tax benefits according to the procedure determined by the Government of the Republic of Kazakhstan.

Article 12. Consulting council on the tax matters

1. For the purpose of elimination of ambiguities, inaccuracies and contradictions which can arise in course of execution of the tax liabilities and also suppression of possible schemes of tax avoidance and payments in the budget the Government of the Republic of Kazakhstan has the right to create Consulting council on the tax matters.

2. Regulations on Consulting council and its structure affirm the Government of the Republic of Kazakhstan.

Chapter 2. Rights and obligations of the taxpayer and tax agent. Representation in the tax relations

Article 13. Rights and obligations of the taxpayer

1. The taxpayer has the right:

1) to obtain from tax authorities information on the operating taxes and payments in the budget, changes in the tax legislation of the Republic of Kazakhstan, explanation on application of the tax legislation of the Republic of Kazakhstan;

2) to represent the interests in the relations regulated by the tax legislation of the Republic of Kazakhstan, personally or through the legal or authorized representative according to article 16 of this Code or with participation of the tax consultant;

3) to sign the auditing contract on taxes according to the legislation of the Republic of Kazakhstan;

4) to receive results of tax control in the cases established by this Code;

To receive 5) free of charge in tax authority forms of the established forms of tax statements and (or) the software necessary for submission of tax statements and the statement electronically;

6) to appeal the notification on results of check, the notification on results of consideration of the claim of the taxpayer (tax agent) to the notification on results of check, and also action (failure to act) of officials of tax authorities;

7) not to provide information and documents which are not relating to the taxation objects and (or) objects connected with the taxation, except for information and documents which submission is provided by the tax legislation of the Republic of Kazakhstan, the legislation of the Republic of Kazakhstan on transfer pricing, and also the legislation of the Republic of Kazakhstan regulating production and turnover of separate types of excise goods, aviation fuel, biofuel and fuel oil.

2. The taxpayer has the right to provide to tax authority of the data on the phone numbers and e-mail addresses for the purposes of informing on availability of the tax liabilities on tax on vehicles, the land tax and the property tax of physical persons.

3. The taxpayer shall:

1) timely and in full to fulfill the tax liabilities;

To represent 2) upon the demand of tax authorities the auditing contract on taxes and the conclusion of audit on taxes in case of the conclusion of such agreement;

3) to provide information and documents provided by the tax legislation of the Republic of Kazakhstan, the legislation

The Republic of Kazakhstan about transfer pricing, and also the legislation of the Republic of Kazakhstan regulating production and turnover of separate types of excise goods, aviation fuel, biofuel and fuel oil;

4) to observe requirements imposed in case of application of cash registers;

To store 5) within five years from the date of seal or complete filling replaceable reports, books of accounting of cash and sales receipts, and also checks of cancellation, return and checks of cash registers according to which operations of cancellation and return are performed.

4. The taxpayer has other rights and carries out other obligations established by the tax legislation of the Republic of Kazakhstan.

Article 14. Rights and obligations of the tax agent

The tax agent has the same rights and carries out the same obligations, as the taxpayer, except as specified, provided by this Code.

Article 15. Providing and protection of the rights of the taxpayer (tax agent)

1. Protection of its rights and legitimate interests is guaranteed to the taxpayer (tax agent).

2. Protection of the rights and legitimate interests of the taxpayer (tax agent) is performed according to the procedure, determined by this Code and other laws of the Republic of Kazakhstan.

3. Tax authorities, their officials and workers are forbidden to demand from taxpayers of accomplishment of the obligations which are not provided by the tax legislation of the Republic of Kazakhstan.

Article 16. Representation in the tax relations regulated by this Code

1. The taxpayer (tax agent) has the right to participate in the relations regulated by the tax legislation of the Republic of Kazakhstan through the legal or authorized representative if other is not provided by this Item.

The provision of this Item is not applied in case of representation:

1) tax statements on the value added tax the taxpayer struck off the registration register on the value added tax according to the decision of tax authority according to item 4 of article 85 of this Code;

2) the tax statement for statement on registration accounting on the value added tax.

2. The legal representative of the taxpayer (tax agent) person is recognized, authorized to represent the taxpayer (tax agent) according to the laws of the Republic of Kazakhstan.

3. The authorized representative of the taxpayer (tax agent) the physical person or legal entity authorized by the taxpayer (tax agent) is recognized to represent its interests in the relations with tax authorities, other participants of the relations regulated by the tax legislation of the Republic of Kazakhstan.

The authorized representative of the taxpayer (tax agent) - physical person, including the individual entrepreneur, acts on the basis of the power of attorney which is notarially certified or equated to it issued according to the civil legislation of the Republic of Kazakhstan in which appropriate authority of the representative is specified.

The authorized representative of the taxpayer (tax agent) - the legal entity or his structural division acts on the basis of constituent documents and (or) the power of attorney issued according to the civil legislation of the Republic of Kazakhstan in which appropriate authority of the representative is specified.

4. Personal participation of the taxpayer (tax agent) in the relations regulated by the tax legislation of the Republic of Kazakhstan does not deprive of it the right to have the representative, is equal as participation of the representative does not deprive of the taxpayer (tax agent) of the right to personal participation in the specified relations.

5. The actions (failure to act) of the authorized representative of the taxpayer (tax agent) made on behalf of the taxpayer (tax agent) are recognized actions (failure to act) of the taxpayer (tax agent).

6. The actions (failure to act) of the legal representative of physical person made on behalf of this physical person are recognized actions (failure to act) of the legal representative of physical person.

Article 17. Participation in the tax relations through the operator when implementing transactions on subsurface use based on the agreement (contract) on the Section of products

1. The subsoil users performing transactions on subsurface use as a part of particular partnership (consortium) within the agreement (contract) on the Section of products having the right to participate in the relations regulated by the tax legislation of the Republic of Kazakhstan through the operator.

2. Powers of the operator in the relations regulated by the tax legislation of the Republic of Kazakhstan are determined according to the agreement (contract) on the Section of products in the part which is not contradicting this Code.

3. In case of execution of the tax liabilities according to the subitem 2) of Item 3 of Article 722 of this Code the operator has all rights and obligations provided by this Code for taxpayers (tax agents) and also the procedure for tax administration provided by this Code for taxpayers (tax agents) is applied to it.

4. The actions (failure to act) of the operator made from name and (or) at the request of subsoil users in connection with participation of these subsoil users in the relations regulated by the tax legislation of the Republic of Kazakhstan are recognized actions (failure to act) of such subsoil users and the operator acting from their name and (or) according to their order.

Chapter 3. Tax authorities. Interaction of tax authorities with authorized state bodies and other persons

Article 18. Tax authorities, their tasks and system

1. Tax authorities are bodies of state revenues and carry out the following tasks:

1) ensuring compliance with the tax legislation of the Republic of Kazakhstan;

2) ensuring completeness and timeliness of receipt of taxes and payments in the budget;

3) ensuring completeness and timeliness of calculation, deduction and transfer of social payments according to the legislation of the Republic of Kazakhstan and this Code;

4) participation in realization of tax policy of the Republic of Kazakhstan;

5) providing within the competence of economic safety of the Republic of Kazakhstan;

6) forming, ensuring development of information and communication infrastructure and availability of electronic services to taxpayers;

7) accomplishment of other tasks, stipulated by the legislation Republic of Kazakhstan.

2. The system of tax authorities consists of authorized body and its territorial subdivisions on areas, the cities of republican value and the capital, on areas, the cities and areas in the cities, and also interdistrict territorial subdivisions. In case of creation of special economic zones territorial subdivisions of authorized body in the territories of these zones can be formed.

Tax authorities have the codes approved by authorized body.

3. The authorized body performs management of tax authorities.

4. Tax authorities have symbol which description and procedure for use affirm authorized body.

Article 19. Rights and obligations of tax authorities

1. Tax authorities have the right:

1) within the competence to develop and approve the regulatory legal acts provided by this Code;

2) to perform international cooperation on the tax matters, including to communicate with authorized bodies of foreign states;

3) to demand during tax control from the taxpayer (tax agent) of provision of right of access to viewing of data of the software intended for automation of accounting and tax accounting, and (or) the information system containing data of source accounting documents, bookkeeping registers, information on the taxation objects and (or) objects connected with the taxation in case of use by the taxpayer (tax agent) of such software and (or) information system, except for access rights to viewing of data of the software and (or) the information system of banks of the second level and the organizations performing separate types of the banking activities containing the data which are bank secrecy according to the laws of the Republic of Kazakhstan.

The exception established by part one of this subitem does not extend to requirements of the tax authorities shown during implementation of horizontal monitoring and conducting tax audit concerning the income and expenses;

4) to demand from the taxpayer (tax agent): submissions of the documents validating calculations and timeliness of payment (deduction and transfer) taxes and payments in the budget, completeness and timeliness of calculation, deduction and transfer of social payments;

written explanations on the constituted taxpayer (tax agent) to tax forms, and also the financial reporting of the taxpayer (tax agent), including consolidated financial statements of the resident taxpayer (tax agent), including the financial reporting of its affiliated organizations located outside the Republic of Kazakhstan with appendix of the audit report if for such person the laws of the Republic of Kazakhstan establish obligatory carrying out audit;

To receive 5) from the banks of the second level and the organizations performing separate types of the banking activities, custodians, the central depositary, brokers and (or) dealers having rights of account management of clients as nominee holders of the securities managing investment portfolio and also insurance companies of the data which representation is provided to subitems 1), 2), 3) and 6) of Article 24 and article 27 of this Code;

To receive 6) from the banks of the second level and the organizations performing separate types of banking activities, data on availability and bank account numbers, on remaining balance and movement of money on these accounts with observance of the requirements to disclosure of data, components established by the laws of the Republic of Kazakhstan the commercial, bank and protected by the law other secret concerning persons specified in the subitem 13) of Article 24 of this Code;

7) during tax audit according to the procedure, determined by the Code of the Republic of Kazakhstan about administrative offenses to make withdrawal of the documents testimonial of making of administrative offenses at the taxpayer (tax agent);

8) during tax audit of physical person to whom according to this Code the obligation on submission of the declaration on assets and liabilities is assigned to perform check regarding reliability of the data on the property reflected in the specified declaration, which is subject to state or other registration and also property on which the rights and (or) transactions are subject to state or other registration;

To involve 9) in tax audits of specialists;

10) to make in courts claims for recognition of transactions invalid, to liquidation of the legal entity on the bases, the provided subitems 1), 2), 3) and 4) of Item 2 of Article 49 of the Civil code of the Republic of Kazakhstan, and also other claims according to the competence and tasks established by the legislation of the Republic of Kazakhstan.

2. Tax authorities shall:

1) to observe the rights of the taxpayer (tax agent);

2) to protect interests of the state;

To provide 3) to the taxpayer (tax agent) information on the operating taxes and payments in the budget, about changes in the tax legislation of the Republic of Kazakhstan, to explain questions on application of the tax legislation of the Republic of Kazakhstan;

4) within the competence to perform explanation and to give comments on origin, execution and the termination of the tax liability.

For the taxpayers consisting on horizontal monitoring, implementation of explanations and provision of the comments provided by part one of this subitem is made by authorized body. At the same time for such taxpayers the authorized body also provides preliminary explanations and comments concerning the planned transactions (transactions);

5) to ensure safety of the data confirming the fact of tax payment and payments in the budget during the term of limitation period;

6) to provide access to information system of tax authorities to the authorized state body performing financial monitoring and taking other measures for counteraction of legalization (washing) of the income according to the legislation of the Republic of Kazakhstan;

To place 7) on Internet resource of authorized body according to the procedure and cases which are determined by this Code, the information about taxpayers (tax agents):

having tax debt;

recognized idle according to the tax legislation of the Republic of Kazakhstan;

which registration is acknowledged invalid based on the court resolution which took legal effect;

8) to provide free of charge to the taxpayer (tax agent) forms of the established forms of tax statements and (or) the software necessary for submission of tax statements and the statement electronically;

9) to consider the claim of the taxpayer (tax agent) to actions (failure to act) of officials of tax authorities;

10) annually at the request of National chamber of entrepreneurs of the Republic of Kazakhstan to represent data on the name and identification number of subjects of entrepreneurship which gross annual income corresponds to the criteria established by the Law of the Republic of Kazakhstan "About National chamber of entrepreneurs of the Republic of Kazakhstan";

11) to apply methods of ensuring execution of the tax liability and to collect tax debt of the taxpayer (tax agent) forcibly;

12) to exercise control of observance of accounting treatment, storage, assessment, further use and realization of the property turned into property of the state, of completeness and timeliness of its transfer to the relevant authorized state body according to the legislation of the Republic of Kazakhstan, and also behind completeness and timeliness of receipt in the budget of money in case of its realization;

13) to exercise control of activities of authorized state bodies and local executive bodies concerning correctness of calculation, completeness of collection and timeliness of transfer of taxes and payments in the budget;

To represent 14) according to the tax statement of the taxpayer (tax agent) according to the procedure and terms which are established by this Code, the certificate of the amounts, income gained by the nonresident from sources in the Republic of Kazakhstan and the withheld (paid) taxes;

To post 15) on the website of authorized body information on individual identification number of the physical persons which provided:

declarations on assets and liabilities; declarations on the income and property.

3. Tax authorities have other rights and carry out other obligations established by the legislation of the Republic of Kazakhstan.

4. In case of identification during the tax audit of the facts of tax avoidance and payments in the budget, and also deliberate, false bankruptcy specifying signs of criminal offense, tax authorities direct to the relevant law enforcement agencies the materials carried to their competence for adoption of the proceeding decision according to the laws of the Republic of Kazakhstan.

Article 20. Material security, legal and social protection of officials of tax authorities

1. The official of tax authorities is on duty protected by the law.

2. Non-execution of legal requirements of the official of tax authorities, insult, threat, violence or infringement of life, health, property of the official of tax authorities or members of his family in connection with its office activities, other actions interfering accomplishment by the official of tax authorities of service duties attract the responsibility established by the laws of the Republic of Kazakhstan.

3. In case of receipt of average weight of harm to health in connection with implementation of office activities the immediate compensation in the amount of five monthly salaries from budget funds is paid to the official of tax authorities.

4. In case of receipt of the severe harm to health in connection with implementation of office activities excluding further opportunity to be engaged in professional activity, the immediate compensation in the amount of five-year monetary pay from budget funds, and also difference between the sizes of its official pay rate and pension is paid to the official of tax authorities (for life).

5. In case of death of the official of tax authorities in case of execution of service duties by it to family of the dead or his dependents (heirs):

1) the lump-sum allowance in the amount of ten-year monetary pay on the last post of the dead from budget funds is paid;

2) the public social benefit on the occasion of loss of the supporter in the sizes and procedure established by the legislation of the Republic of Kazakhstan on the public social benefits on disability on the occasion of loss of the supporter and on age in the Republic of Kazakhstan is granted.

6. The damage caused to health and property of the official of tax authorities and also the damage caused to health and property of family members and close relatives of the official of tax authorities in connection with accomplishment of service duties by it is compensated according to the legislation of the Republic of Kazakhstan.

Article 21. Powers of local executive bodies

1. Akims of the cities of district value, settlements, villages, rural districts (further - akims) will organize taxation on property, vehicles, the land tax, paid by the taxpayer - physical person.

2. Taxation, specified in Item 1 of this Article, is performed on the basis of the receipt which is the document of the strict accounting. The form of the receipt is established by authorized body.

3. Under the organization of taxation, specified in Item 1 of this Article, akims provide:

1) delivery to the taxpayer - physical person of the notification on tax amount no later than five working days from the date of receipt of the specified notification from tax authorities;

2) in case of payment of the amount of taxes cash issue to the taxpayer - to physical person of the receipt confirming the fact of such payment;

3) delivery of the amounts of taxes of bank of the second level or the organization performing separate types of banking activities, daily no later than the next operational day when acceptance of money, for their subsequent transfer in the budget was performed. If daily receipts of money constitute the amount of less 10-fold monthly settlement indicator established by the law on the republican budget and operating for January 1 of the corresponding financial year and also in the absence of bank of the second level or the organization performing separate types of banking activities in the settlement delivery of money is performed once in three operational days;

4) correctness of filling and safety of receipts;

5) provision in tax authority of reports on use of receipts, and also delivery of the amounts of taxes of bank of the second level or the organization performing separate types of banking activities, according to the procedure and terms which are established by authorized body.

Article 22. Interaction of tax authorities with authorized state bodies, local executive bodies and other persons

1. Tax authorities interact with authorized state and local executive bodies, develop and take joint efforts of control according to the legislation of the Republic of Kazakhstan, provide mutual exchange of information.

2. Authorized state and local executive bodies shall render assistance to tax authorities in accomplishment of tasks on implementation of tax control.

3. And its territorial authorities shall represent authorized state body in the field of environmental protection according to the procedure, determined by Item 3 of Article 573 of this Code, data by results of implementation of checks by them by observance of the ecological legislation of the Republic of Kazakhstan (the state environmental control).

4. Authorized state bodies shall represent to authorized body of the data on physical persons according to the list according to the procedure and terms which are stipulated in Clause the 26th of this Code.

5. Tax authorities and local executive bodies interact among themselves on taxation implementation according to the procedure, determined by Article of 21 of this Code.

6. Powers of authorized state and local executive bodies in the budget and to submission of data on them are determined by collection of payments by the Special part of this Code.

7. Tax authorities have the right to perform interaction with authorized state bodies, local executive bodies and other persons by electronic method according to the procedure, determined by this Code.

8. Tax authorities during tax audit interact with National Bank of the Republic of Kazakhstan on obtaining concerning the checked taxpayer of the conclusion about compliance of the size of insurance reserves on not earned premiums, not event to the losses declared, but not settled losses which occurred, but unclaimed losses to the requirements established by the legislation of the Republic of Kazakhstan on insurance and insurance activity.

The National Bank of the Republic of Kazakhstan at the request of authorized body represents such conclusion according to the procedure, determined by authorized body together with National Bank of the Republic of Kazakhstan.

9. The authorized body and National Bank of the Republic of Kazakhstan are developed and take joint efforts of control, according to the legislation of the Republic of Kazakhstan provide mutual exchange of information.

The authorized body renders assistance to National Bank of the Republic of Kazakhstan in accomplishment of tasks on implementation of currency exchange control.

The authorized body and National Bank of the Republic of Kazakhstan has the right to perform information exchange by electronic method. The order of interaction of authorized body and National Bank of the Republic of Kazakhstan is determined by the joint act.

10. The National Bank of the Republic of Kazakhstan provides to authorized body information on payments and (or) money transfers obtained from authorized banks from the Republic of Kazakhstan and to the Republic of Kazakhstan of physical person (physical person), the legal entity (legal entity), and also structural division (structural division) of the legal entity on currency transactions on the amount over 50 000 US dollars in equivalent which are carried out through the banks of the second level and the organization performing separate types of banking activities for transactions (contracts) including on without - to commodity transactions.

Information specified in part one of this Item goes according to the procedure, in form and to terms which are established by the joint act of authorized body and National Bank of the Republic of Kazakhstan.

11. Tax authorities provide to quarterly authorized state body in the field of environmental protection information on producers with indication of their legal addresses, amounts and types made (made) in the territory of the Republic of Kazakhstan products (goods) on which, (which) expanded obligations of producers (importers) extend.

12. Authorized state bodies on provision of the right of subsurface use and local executive bodies represent to tax authority of the copy of contracts for subsurface use and (or) the confidentiality agreements signed with subsoil users and (or) protocols of the State Commission on Mineral Reserves of the Republic of Kazakhstan on approval of inventories of minerals and statement on the state stock balance of minerals, and also amendments and changes to them no later than five working days from the date of their conclusion or modification and amendments in them, including by the automated exchange of information.

13. Local executive bodies represent to tax authorities in the location of the data on use by taxpayers of tickets regarding rendering services to the population in transportations in public urban transportation in the form approved by authorized body.

Article 23. Interaction of authorized body with bodies of military management

1. Local authorities of military management represent to authorized body of the information about the physical persons called on conscription military service and dismissed from conscription military service in the following terms:

1) no later than July 31 of year, in which physical persons in April - June:

are called on conscription military service; are dismissed from conscription military service;

2) no later than January 31 of the year following after year in which physical persons in October - December:

are called on conscription military service; are dismissed from conscription military service.

2. The Ministry of Defence of the Republic of Kazakhstan represents according to the procedure, determined by the legislation of the Republic of Kazakhstan, to authorized body the list of local authorities of military management in the following terms:

1) no later than January 1 of the year specified in the subitem 2) of Item 1 of this Article;

2) no later than July 1 of the year specified in the subitem 1) of Item 1 of this Article.

Article 24. Obligations of banks of the second level and the organizations performing separate types of banking activities

The banks of the second level and organization performing separate types of banking activities shall:

1) when opening bank accounts to the taxpayer - the legal entity, including the nonresident, to its structural divisions, the physical person staying on the registration registry as the individual entrepreneur or person who is engaged in private practice to the foreigner and the stateless person or change at the bank account of individual identification code in the cases provided by articles 60-1, 61-2, 61-11, 61-12 of the Law of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan" to notify authorized body on opening or change of the specified accounts by means of transfer through the networks of telecommunications providing the guaranteed delivery of messages no later than one working day following behind day of their opening or change with indication of identification number.

The notification is not required according to the bank accounts intended for storage of pension assets of the single accumulation pension fund and the Voluntary accumulation pension funds, assets of fund of social medical insurance, assets of the State Social Insurance Fund, the assets which are ensuring bond issue of special finance company, and assets of investment fund, to the savings accounts of legal nonresident persons, foreigners and stateless persons, correspondent accounts of foreign corresponding banks, bank accounts intended for receipt of the benefits and social payments paid from the government budget and (or) the State Social Insurance Fund, to the current accounts intended for transfer of money on the terms of the deposit of the notary, to escrow accounts, bank accounts under the agreement on educational accumulation deposit to the prisoner according to the Law of the Republic of Kazakhstan "About the State educational accumulative system".

Information on taxpayers, including the physical persons staying on the registration registry as the individual entrepreneur or person who is engaged in private practice is provided to the banks of the second level and the organizations performing separate types of banking activities, for the purpose of execution of the obligations provided by this subitem and to subitems 4), 6), 8), 11), 13) and 15) of this Article by them, according to the procedure, determined by authorized body in coordination with National Bank of the Republic of Kazakhstan.

In case of impossibility of the notification on opening or change of the specified accounts by means of network of telecommunications because of technical issues the notification goes on paper to tax authority in the location (residence) of the taxpayer within three working days;

To represent 2) according to the international treaty of the Republic of Kazakhstan on exchange of information on network of telecommunications to authorized body of the data on availability of bank accounts and their numbers, about remaining balance of money on these accounts, and also the data on availability, type and cost of other property including placed on metal accounts or which are in management of physical nonresident persons, legal nonresident persons, and also legal entities whose beneficial owners are nonresidents according to the procedure and terms which are established by authorized body in coordination with National Bank of the Republic of Kazakhstan;

To represent 3) at the request of authorized body of the data on availability of bank accounts and their numbers, about remaining balance of money on these accounts, and also the data on availability, type and cost of other property including placed on metal accounts or which are in management of the physical persons and legal entities specified in the inquiry of authorized body of foreign state sent the international treaty of the Republic of Kazakhstan on exchange of information, according to the procedure and terms which are established by authorized body in coordination with National Bank of the Republic of Kazakhstan;

4) in case of acceptance of payment documents in tax payment and payments in the budget, social payments to check correctness of specifying of identification number according to rules of forming of identification number.

Refuse cases of discrepancy of the identification number specified in the payment document, to data of the authorized state body performing forming of identification numbers and maintaining national registers of identification numbers, or its absence the banks of the second level or the organization performing separate types of banking activities performed by such payment document.

Provisions of parts one and the second this subitem are not applied in case of payment of the payments in the budget provided by the subitem 2) of Item 1 of article 189 of this Code, the foreigner and the stateless person;

5) to refuse performed by the payment document on the tax discharge on vehicles from physical persons in case of discrepancy of the identification number of automobile and cargo vehicles, buses specified in the payment document, to the data provided by authorized body on traffic safety.

In case of lack of vehicle identification number in the data provided by authorized body on traffic safety, the banks of the second level or the organization performing separate types of the banking activities having no right to refuse performed by the payment document on the tax discharge on vehicles from physical persons;

6) when closing to the taxpayer of the bank accounts specified in the subitem 1) of this Article to notify authorized body on their closing on the network of telecommunications providing the guaranteed delivery of messages no later than one working day following behind day of their closing with indication of identification number.

In case of impossibility of the notification on closing of the specified accounts on network of telecommunications because of technical issues the notification goes on paper to tax authority in the location (residence) of the taxpayer within three working days;

(I will occupy) 7) in case of derecognition of the income in remuneration type on the issued credit by suspension of charge of such remuneration to the physical person staying on the registration registry as the individual entrepreneur or the legal entity to notify on it authorized body no later than March 31 of the year following the accounting tax period determined according to article 314 of this Code in whom such recognition, in the form established by authorized body was stopped;

8) in case of sufficiency of money of the client on bank accounts for satisfaction of all requirements imposed to the client in first-priority procedure to perform payment orders of the taxpayer on tax payment and payments in the budget from the bank account. In the same procedure to perform collection orders of tax authorities about collection of the amount of tax debt no later than one operational day following behind day of receipt of specifying of tax authorities.

In case of absence or insufficiency of money on bank accounts for satisfaction of all requirements imposed to the client, the bank of the second level makes money withdrawal on account of repayment of tax debt according to the procedure of the priority determined by the Civil code of the Republic of Kazakhstan;

9) to transfer the amounts of taxes, payments into the budget and social payments:

in day of their initiation by the taxpayer, except as specified, when payment is made with use of payment card;

no later than one operational day from the date of write-off of money from the bank account of the taxpayer in cases when payment is made with use of payment card;

during the operational day, but no later than the next operational day from the date of cash deposit of money in cash desks of banks of the second level or the organizations performing separate types of banking activities or cash deposit of money by means of the electronic terminals of banks of the second level or the organizations performing separate types of banking activities;

10) in the presence of the instruction to allow the official of tax authorities to verification of presence of money and the made transactions according to bank accounts of the checked physical person staying on the registration registry as the individual entrepreneur or person who is engaged in private practice or the legal entity;

11) according to the decision of tax authority in the cases provided by this Code to suspend all account transactions on bank accounts, except for correspondent, the physical person staying on the registration registry as the individual entrepreneur or person who is engaged in private practice, the legal entity, structural division of the legal entity or structural division of the legal nonresident person performing activities in the Republic of Kazakhstan through permanent organization, according to the procedure determined by the laws of the Republic of Kazakhstan taking into account provisions of Item 2 of article 118 of this Code;

12) in case of the termination according to the civil legislation of the Republic of Kazakhstan of obligations on the credits (loans) issued to the borrower who is the physical person staying for date of the termination of the obligation on the registration registry as the individual entrepreneur or the legal entity to notify within thirty calendar days tax authority in the location (residence) of the borrower on the size of the stopped obligation.

Provisions of part one of this subitem are not applied in case of the termination of the obligation by its execution;

To represent 13) within ten working days from the date of receipt of request of tax authority of the data on availability of bank accounts and their numbers, about remaining balance and movement of money on these accounts:

the checked legal entity and (or) his structural division on the questions connected with the taxation;

physical person which had obligation on submission of the declaration on assets and liabilities;

the checked physical person staying on the registration registry as the individual entrepreneur or person who is engaged in private practice on the questions connected with the taxation;

the individual entrepreneur, person who is engaged in private practice, the legal entity to whom features of execution of the tax liability in case of the termination of activities according to Articles 59 and 66 of this Code extend;

the physical person staying on the registration registry as the individual entrepreneur or person who is engaged in private practice, the legal entity and (or) his structural division whose actual absence in the location is confirmed according to the procedure determined by article 70 of this Code, and six months which did not provide tax statements before the expiration after the term of its representation established by this Code, except for the period of prolongation of such term in the cases provided by this Code;

the physical person struck off the registration register as the individual entrepreneur according to article 67 of this Code, for the period time, not exceeding the term of limitation period, stipulated in Item 2 articles 48 of this Code;

the legal entity, structural division of the legal entity, the physical person who is staying on the registration registry as the individual entrepreneur having within four months from the date of origin outstanding tax debt in the amount of more 10th 000-fold size of the monthly settlement indicator established by the law on the republican budget and operating for January 1 of the corresponding financial year;

idle the physical person staying on the registration registry as the individual entrepreneur, the legal entity according to the procedure determined by authorized body in coordination with National Bank of the Republic of Kazakhstan;

person registered according to the procedure, determined by the law of the Republic of Kazakhstan, as the candidate for president of the Republic of Kazakhstan, deputies of Parliament of the Republic of Kazakhstan and maslikhat, and also in members of local government bodies, and his spouses (spouse);

person who is the candidate for the state position or for the position connected with accomplishment of the state or equated to them functions and his spouses (spouse);

person holding the state position during accomplishment of the powers by it, and his spouses (spouse) during the same period;

person exempted conditional ahead of schedule from serving sentence.

The data provided by part one of this subitem, except for the paragraph of the eighth are represented in the form established by authorized body in coordination with National Bank of the Republic of Kazakhstan;

To represent 14) within ten working days from the date of receipt of request of tax authority of the data on granted loans to physical person which had obligation on submission of the declaration on assets and liabilities, with indication of repayment sums, including remuneration.

The data provided by the subitem 13) of part one of this Article, except for the paragraph of the eighth and part one of this subitem, are represented in the form established by authorized body in coordination with National Bank of the Republic of Kazakhstan;

15) to refuse opening of bank accounts, except for correspondent accounts, and also bank accounts intended for receipt of the benefits and social payments paid from the government budget and the State Social Insurance Fund, pensions paid from the government budget and (or) the single accumulation pension fund, and (or) the Voluntary accumulation pension fund, the alimony (the money intended on content of minors and disabled full age children), and also bank accounts under the agreement on educational accumulation deposit signed according to the Law of the Republic of Kazakhstan "About the State educational accumulative system":

to the taxpayer recognized idle, according to the procedure, determined by Article of 91 of this Code;

to the taxpayer having in this bank of the second level the opened bank account on which tax authorities expose collection orders or orders about suspension of account transactions according to bank accounts of the taxpayer;

to the taxpayer having tax debt, debt on social payments.

Provisions of part one of this subitem are not applied:

when opening bank accounts by parent bank instead of the bank accounts transferred by bank of the second level within transactions on simultaneous transfer of assets and obligations of banks of the second level according to the legislation of the Republic of Kazakhstan on banks and banking activity, and the bank accounts opened by bank legal successor instead of reflected by bank of the second level in case of its accession within their reorganization;

in case of payment by the taxpayer of the outstanding amount provided by the paragraph the fourth parts one of this subitem in day of the appeal to bank of the second level or the organization performing separate types of banking activities for opening of the bank account;

To represent 16) on the taxpayers performing collection activities, data for agreements, containing conditions of transition of the right (requirement) to tax authority on the location of the specified taxpayers no later than the 25th following quarter in the form established by authorized body in coordination with National Bank of the Republic of Kazakhstan;

To represent 17) on the taxpayers staying on the registration registry on the activities provided by the subitem 10) of Item 1 of article 88 of this Code, data on availability of bank accounts and their numbers, on remaining balance and movement of money on these accounts according to the procedure and terms which are established by authorized body in coordination with National Bank of the Republic of Kazakhstan;

To transfer 18) to authorized body of the data on opening and closing of current accounts for accounting of the value added tax, and also about remaining balance and movement of money on such accounts according to the procedure and terms which are established by authorized body in coordination with National Bank of the Republic of Kazakhstan.

For the purposes of this Article the accounts of public institutions opened in the central authorized body on budget implementation are equated to bank accounts, and the central authorized body on budget implementation is equated to the organization performing separate types of banking activities.

The reports and data provided to subitems 7), 12), 13) and 16) of part one of this Article are represented by means of network of telecommunications. In case of impossibility of their representation by means of network of telecommunications because of technical issues the specified reports and data go on paper.

The data represented by the banks of the second level and the organizations performing separate types of banking activities according to this Code are used by tax authorities according to the procedure, determined by authorized body.

Article 25. Interaction of authorized state bodies and The Government for Citizens State corporation when implementing tax administration

Tax authorities when implementing tax administration interact with the following authorized state bodies and The Government for Citizens State corporation:

1) performing state registration, re-registration of legal entities, state registration of the termination of activities of legal entities, accounting registration, re-registration, removal from accounting registration of structural divisions;

2) in the field of the state statistics;

3) performing accounting and (or) registration of the taxation objects and objects connected with the taxation including:

state registration of the rights to real estate;

state registration of pledge of personal estate and mortgage of the vessel, and also state registration of irrevocable power on deregistration and export of the aircraft;

state registration of radio-electronic means and high-frequency devices;

state registration of space objects and rights to them;

state registration of vehicles;

state registration of medicines and medical products;

state registration of the rights to works and objects smezh

ny rights, license agreements to use of works and objects of the related rights;

registration of mass media;

4) granting licenses, certificates or other documents of allowing and registration nature;

5) performing registration of physical persons in the place of their residence in the Republic of Kazakhstan;

6) performing civil registration;

7) performing making of notarial actions;

8) guardianship and custody;

9) transport and communications;

10) performing state regulation in the sphere of subsurface use according to the legislation of the Republic of Kazakhstan on subsoil and subsurface use;

11) performing foreign policy activities;

12) other authorized state bodies determined by the Government of the Republic of Kazakhstan.

Article 26. Obligations of authorized state bodies, National Bank of the Republic of Kazakhstan, local executive bodies, organizations and authorized persons in case of interaction with tax authorities

1. The authorized state bodies performing state registration, re-registration of legal entities, state registration of the termination of activities of legal entities, accounting registration, re-registration, removal from accounting registration of structural divisions shall no later than three working days from the date of state registration, re-registration of the legal entity, state registration of the termination of activities of legal entities, statement on accounting registration, re-registration, to provide removals from accounting registration of structural division by means of the electronic notice to the tax authority, banks of the second level or the organization performing separate types of banking activities, data on state registration, re-registration of the legal entity, state registration of the termination of activities of legal entities, statement on accounting registration, re-registration, removal from accounting registration of structural division.

2. If other is not established by this Article, the authorized state bodies performing issue of licenses, certificates or other documents of allowing and registration nature shall represent to tax authorities in the place of the finding of the information about taxpayers to which are issued licenses and appendix (appendices) to them, certificates or other documents of allowing and registration nature, and about subjects to taxation by payments in the budget according to the procedure and terms which are established by the Section 18 of this Code, and in the forms established by authorized body (are stopped).

The law-enforcement bodies performing issue of permissions to the labor immigrant shall represent to tax authorities in the place of the finding of the information about taxpayers which issues permissions to the labor immigrant, according to the procedure, terms and in forms which are established by authorized body.

3. The authorized state bodies and The Government for Citizens State corporation performing accounting and (or) registration of the taxation objects and (or) objects connected with the taxation shall represent the information about the taxpayers having the taxation objects and (or) objects connected with the taxation and also about the taxation objects and (or) objects connected with the taxation in tax authorities according to the procedure, terms and in forms which are established by authorized body.

4. The authorized state bodies and The Government for Citizens State corporation performing collection of payments in the budget, accounting and (or) registration of the taxation objects and objects connected with the taxation shall specify in the represented data identification taxpayer number, except for the physical persons using especially protected natural territories in the scientific, ecological and educational, tourist, recreational and limited economic purposes.

5. The authorized state body performing arrival record (disposals) of foreigners shall no later than ten working days after registration of their arrival (disposal) provide to tax authority of the information about the arrived foreigners with indication of the purpose, the place and term of their stay according to the procedure, determined by authorized body.

6. The authorized body on investments shall represent to authorized body of the data:

1) about the investment contracts signed according to the legislation of the Republic of Kazakhstan in the sphere of entrepreneurship and providing implementation of investment priority projects, and also data on cancellation of these investment contracts and other data according to the procedure, terms and in forms which are established by authorized body in coordination with authorized body on investments;

2) on the legal entities performing collection of scrap and waste of non-ferrous and ferrous metals and the physical persons enabling the realization of such scrap and waste, according to the procedure, terms and in form who are identified by authorized body on investments in coordination with authorized body.

7. The authorized state and local executive bodies performing state regulation within competence of the sphere of subsurface use according to the legislation of the Republic of Kazakhstan on subsoil and subsurface use shall represent to tax authority in the place of the finding of the information about participants and parameters of the transaction according to which there are tax liabilities according to article 650 of this Code, including the information about the nonresident who is the tax agent within ten working days from the date of implementation of transactions on purchase and sale of shares or shares in the form established by authorized body.

8. The Ministry of Foreign Affairs of the Republic of Kazakhstan shall provide to tax authority in the location of the diplomatic or equated to it representation of the foreign state accredited in the Republic of Kazakhstan, the documents confirming accreditation and the location such diplomatic and the representation equated to it, within ten working days from the date of accreditation.

9. The National Bank of the Republic of Kazakhstan at the request of authorized body during tax audit concerning the checked taxpayer represents the conclusion about compliance of the size of insurance reserves on not earned premiums, not event to the losses declared, but not settled losses which occurred, but unclaimed losses to the requirements established by the legislation of the Republic of Kazakhstan on the insurance and insurance activity, according to the procedure, determined by authorized body together with National Bank of the Republic of Kazakhstan.

10. The National Bank of the Republic of Kazakhstan shall represent no later than the 25th following quarter to authorized body of the data under the agreements containing conditions of transition of the right (requirement) concerning the taxpayer performing collection activities in form of the Republic of Kazakhstan established by authorized body in coordination with National Bank.

11. Territorial subdivisions of National Bank of the Republic of Kazakhstan shall represent no later than the 25th following quarter to tax authorities of the data on exchange points of the authorized organizations having license for activities on the organization of exchange transactions with cash foreign currency for the form established by authorized body in coordination with National Bank of the Republic of Kazakhstan.

12. The authorized body in the field of development of agro-industrial complex shall represent data on the sums of the budget subsidies received by procurement organizations on tax amounts on value added according to the procedure, terms and in form which are determined by authorized body.

13. Notaries shall represent to authorized body of the data according to transactions and agreements of physical persons:

1) about the property which is subject to state or other registration and also property on which the rights and (or) transactions are subject to state or other registration;

2) about the granted certificates on the right to inheritance;

3) about other transactions and agreements which are not specified in this Item if the price provided by the transaction (agreement) exceeds the 160-fold minimum size of the salary established by the law on the republican budget and operating for January 1 of the corresponding financial year.

The form, procedure and terms of provision of information specified in part one of this Item are established by authorized body in coordination with the Ministry of Justice of the Republic of Kazakhstan.

14. The organization performing activities for maintaining system of registers of security holders shall represent within thirty working days from the date of receipt of request of tax authority the available information about physical persons security holders according to the procedure and in form which are established by authorized body in coordination with National Bank of the Republic of Kazakhstan.

15. Brokers shall represent within thirty working days from the date of receipt of request of tax authority of the data on transactions of physical persons with securities or with the exchange goods realized at commodity exchange, according to the procedure and in form which are established by authorized body in coordination with National Bank of the Republic of Kazakhstan and authorized body in the field of regulation of trading activity.

16. The legal entity created according to the decision of the Government of the Republic of Kazakhstan, providing accounting of pension contributions, social assignments and social payments according to the legislation of the Republic of Kazakhstan on provision of pensions shall represent to authorized body the available information about physical persons in form, to terms and procedure which are established by authorized body in coordination with authorized body in the field of social protection of the population.

17. The insurance (reinsurance) organizations, insurance brokers shall represent within thirty working days from the date of receipt of request of tax authority of the data according to the insurance contracts signed by physical persons in form and according to the procedure, certain authorized body in coordination with National Bank of the Republic of Kazakhstan.

18. The organizations of education shall within thirty working days from the date of receipt of the requirement of tax authority about confirmation of the expenses for education made by physical persons in the territory of the Republic of Kazakhstan represent data according to the procedure, determined by article 112 of this Code.

19. Subjects of health care shall within thirty working days from the date of receipt of the requirement of tax authority about confirmation of the expenses on medicine made by physical persons in the territory of the Republic of Kazakhstan represent data according to the procedure, determined by article 112 of this Code.

20. Submission of information about taxpayers, the taxation objects (subjects to taxation (collection) by payments in the budget) and (or) the objects connected with the taxation electronically with use of the corresponding software intended for the automated interaction of tax authorities and authorized state bodies, The Government for Citizens State corporation is performed within ten working days according to the procedure and in forms which are established by authorized body.

In case of representation by authorized state bodies and The Government for Citizens State corporation of information about taxpayers, the taxation objects (subjects to taxation (collection) by payments in the budget) and (or) the objects connected with the taxation, electronically submission of data by authorized state bodies and The Government for Citizens State corporation on paper is not required.

21. The authorized body on safety of traffic by transfer of data on state registration of vehicles provides transfer of data on date of primary import to the territory of the Republic of Kazakhstan, and also about the country manufacturer of such vehicle.

22. Local executive bodies no later than the 20th following reporting quarter submit in tax authorities in the location the report on use by taxpayers of tickets regarding rendering services to the population in transportations in public urban transportation in the form approved by authorized body.

23. The authorized body in the sphere of informatization shall represent the information about members of the international technological park "Astana Hub" to tax authorities according to the procedure, terms, and in form which are established by authorized body in coordination with authorized body in the sphere of informatization.

24. The organizations rendering services of water supply, water disposal, the sewerage, gas supply, electric utility service, heat supply, collection of waste (rubbish disposal), servicing of elevators and (or) services in the sphere of transportations represent to tax authorities of the data on the provided services to the third parties.

These data are used by tax authorities for implementation of tax administration in the cases provided by this Code.

The procedure for submission of data is determined by authorized body.

Article 27. Obligations of the custodians, the central depositary, brokers and (or) dealers having rights of account management of clients as nominee holders of the securities managing investment portfolio and also insurance companies in case of interaction with tax authorities

1. Custodians, the central depositary, the brokers and (or) dealers having rights of account management of clients as nominee holders of securities shall:

To represent 1) on network of telecommunications to authorized body of the data on availability of accounts for accounting of the securities opened for physical nonresident persons, legal nonresident persons, legal entities whose beneficial owners are nonresidents, and also about remaining balance and movement of securities on these accounts;

To represent 2) at the request of authorized body of the data on availability of accounts for accounting of the securities open for the physical persons and legal entities specified in the inquiry of authorized body of foreign state sent the international treaty of the Republic of Kazakhstan and also about remaining balance and movement of securities on these accounts.

2. The custodians managing investment portfolio shall:

To represent 1) on network of telecommunications to authorized body of the data on availability of other assets, except for the securities belonging to physical nonresident persons, legal nonresident persons, and also legal entities whose beneficial owners are nonresidents;

To represent 2) at the request of authorized body of the data on availability of other assets except for specified in Item 1 of this Article, belonging to the physical persons and legal entities specified in the inquiry of authorized body of foreign state sent the international treaty of the Republic of Kazakhstan.

3. The insurance companies performing activities for industry "life insurance" shall:

To represent 1) on network of telecommunications to authorized body of the data on the signed agreements of accumulative insurance under which beneficiaries are physical nonresident persons;

To represent 2) at the request of authorized body of the data on the signed agreements of accumulative insurance under which beneficiaries are the physical persons specified in the inquiry of authorized body of foreign state sent the international treaty of the Republic of Kazakhstan.

4. The data provided in Items 1, 2 and 3 these Articles are represented according to the international treaty of the Republic of Kazakhstan on exchange of information according to the procedure and terms which are established by authorized body in coordination with National Bank of the Republic of Kazakhstan.

Article 28. Obligations of the collection agencies and taxpayers performing the activities connected with electronic trading by goods

1. The collection agencies shall represent data under the agreements containing conditions of transition of the right (requirement) to the collection agency to tax authority on the place of the stay no later than the 25th following quarter in the form established by authorized body in coordination with National Bank of the Republic of Kazakhstan.

2. The persons performing electronic trading by goods and applying regulations of the tax legislation of the Republic of Kazakhstan regarding reduction of the estimated amount of the corporate income tax, reduction of leviable income amount of the individual entrepreneur by the leviable income of the individual entrepreneur, reduction of the leviable income of physical person by the taxable income of the individual entrepreneur shall provide information on such activities in tax authority in the location according to the procedure, terms and in form which are approved by authorized body.

3. Persons performing transfer, transportation, the goods delivery in case of electronic trading by goods represent data at the request of tax authority according to the procedure, terms and in form which are approved by authorized body.

Article 29. Obligations of person and (or) structural divisions of the legal entity during the obtaining, expenditure of money and (or) other property from foreign states, the international and foreign organizations, foreigners, stateless persons in some cases

1. Persons and (or) structural divisions of the legal entity shall:

1) according to the procedure, in form and in terms which are established by authorized body to notify tax authorities on the receipt of money and (or) other property from foreign states, the international and foreign organizations, foreigners, stateless persons in the amount of exceeding the size established by authorized body in case activities of the payee and (or) other property are directed on:

rendering legal aid, including legal informing, protection and representation of interests of citizens and organizations, and also their consultation;

studying and holding polls, sociological polls, except for polls and sociological surveys conducted for commercial purposes and also distribution and placement of their results;

collection, the analysis and distribution of information, except as specified, when the specified activities are performed for commercial purposes;

To represent 2) in the case provided by the subitem 1) of part one of this Item to tax authorities of the data on obtaining and expenditure of the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons, according to the procedure, terms and in form which are established by authorized body.

The requirements provided by this Item do not extend on:

1) public institutions;

2) the persons holding responsible state positions, persons, authorized on accomplishment of the state functions, deputies of Parliament of the Republic of Kazakhstan and maslikhats, except for deputies of the maslikhats performing the activities on not exempted basis, the military personnel, the staff of law enforcement and special state bodies in case of accomplishment of job responsibilities;

3) the banks of the second level, the organizations performing separate types of banking activities, insurance companies;

4) the taxpayers who are subject to tax monitoring;

5) the organizations of preschool and secondary education, the organizations of education realizing educational programs of technical and professional, postsecondary, higher and postgraduate education, and also the autonomous organizations of education and the international schools;

6) the money and (or) other property received in connection with implementation of activities of persons who are engaged in private practice, arbitrators, appraisers, auditors;

7) subjects of the quasi-public sector;

8) the diplomatic and equated to them representations of foreign state, consular establishments of foreign state accredited in the Republic of Kazakhstan and also on their employees;

9) the money and (or) other property aimed at the development of national, technical and applied sports, support and stimulation of physical culture and sport, and also intended for holding sporting events, including international sports competitions, sports and mass actions;

10) the money and (or) other property received based on international treaties of the Republic of Kazakhstan;

11) the money and (or) other property received for the purpose of payment of treatment or passing of improving, preventive procedures;

12) the money and (or) other property received in the form of revenue according to contracts in foreign trade;

13) the money and (or) other property received for the organization and implementation of international carriages, rendering services of the international mail service;

14) the money and (or) other property received within the investment contracts signed according to the legislation of the Republic of Kazakhstan;

15) the amounts of dividends, remunerations, prizes which are earlier laid over by the individual income tax at payment source in the presence of the documents confirming deduction of such tax at payment source;

16) other cases established by the Government of the Republic of Kazakhstan.

2. The information and materials published, spread and (or) placed by persons specified in subitems 1) and 2) to part one of Item 1 of this Article at the expense of means of foreign states, the international and foreign organizations, foreigners and stateless persons shall contain the information about persons who made the order, specifying about production, distribution and (or) placement of information and materials at the expense of means of foreign states, the international and foreign organizations, foreigners and stateless persons.

3. Procedure for maintaining the database by tax authorities about persons specified in subitems 1) and 2) to part one of Item 1 of this Article, the specified data and other data which are subject to placement and also procedure for inclusion and exception of the database are determined by authorized body.

Article 30. Tax secret

1. Any information about the taxpayer (tax agent) received by tax authority, except for the data is tax secret:

1) about the amount of the taxes and payments of the budget paid (listed) by the taxpayer (tax agent) except for physical persons;

2) about the amount of return to the taxpayer from the budget of the excess of tax amount on value added referred in offsetting over the amount of the accrued tax;

3) about the amount of tax debt of the taxpayer (tax agent);

4) about the idle taxpayers;

5) subjects to placement in the database on Internet resource of authorized body in case, stipulated in Article the 19th of this Code;

6) about submission by the taxpayer of the tax statement for conducting tax audit in connection with liquidation (the activities termination);

7) about the added amount of taxes and payments of the budget to the taxpayer (tax agent), except for physical persons;

8) about the added tax amount on property, the land tax, tax on vehicles to physical persons;

9) about the measures of responsibility applied concerning the taxpayer (tax agent) who violated the tax legislation of the Republic of Kazakhstan;

10) about availability (absence) of registration as the taxpayer of the nonresident performing activities through permanent organization, structural division or without formation of permanent organization according to article 650 of this Code;

11) about the following registration data of the taxpayer (tax agent):

identification number;

surname, name, middle name (if it is specified in the identity document) physical person, the head of the legal entity;

name of the individual entrepreneur, legal entity;

date of statement on registration accounting, date of removal from registration accounting, the reason of removal from registration accounting of the taxpayer (tax agent);

type of activity;

start and end date of suspension of operations;

residence of the taxpayer;

registration room of cash register in tax authority;

place of use of cash register;

the applied tax regime;

11-1) about the semi-annual schedule of the tax audits which are carried out on special procedure on the basis of risk degree assessment;

12) about non-presentation by the taxpayer (tax agent) of tax statements;

13) not being confidential information according to the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;

14) about the coefficient of the tax load of the taxpayer (tax agent) calculated according to the procedure, determined by authorized body, except for the physical persons which are not registered in tax authorities as individual entrepreneurs and who are not engaged in private practice;

15) about individual identification number of the physical person which provided declarations of physical persons;

16) about availability (absence) in the declaration on the income and property of the requirement for return of excessively paid amount of the individual income tax;

17) subject to publication according to the Law of the Republic of Kazakhstan "About anti-corruption";

18) about results of categorization of taxpayers depending on risk degree.

2. The information about the taxpayer (tax agent) which is tax secret cannot be provided by tax authorities to other person without written permission of the taxpayer (tax agent) if other is not established by this Article.

3. Tax authorities represent the information about the taxpayer (tax agent) which is tax secret without receipt of the written permission of the taxpayer (tax agent) in the following cases:

1) to law enforcement and special state bodies within their competence established by the legislation of the Republic of Kazakhstan, based on motivated request on paper or in electronic form, authorized by the prosecutor. The sanction is not required in case of requesting of such data by the prosecutor;

2) to court during legal proceedings on the cases connected with calculation, deduction and transfer of taxes according to the procedure, determined by this Code;

3) to the legal executive within its competence established by the legislation of the Republic of Kazakhstan on the cases of enforcement proceeding which are in its production based on the resolution certified by seal of the private legal executive or territorial department;

4) to the central state bodies of the Republic of Kazakhstan in the field of state planning, the state statistics, regulation of trading activity, foreign trade activity, environmental protection, in the sphere of social protection of the population, to authorized body of external state audit and financial control, antimonopoly authority and authorized body in the sphere of interaction with non-governmental organizations in the cases provided by this Code and (or) the laws of the Republic of Kazakhstan.

The state bodies of the Republic of Kazakhstan specified in this subitem approve the list of the officials having access to the data which are tax secret.

The procedure and the list of the represented data which are tax secret are established by joint acts with authorized body;

5) to the central authorized state body on the state planning, the authorized state body performing financial monitoring and taking other measures for counteraction of legalization (washing) of the income, and authorized body for internal state audit in the cases provided by the laws of the Republic of Kazakhstan.

The authorized state bodies specified in this subitem approve the list of the officials having access to the data which are tax secret;

6) to person involved in conducting tax audit as the specialist;

7) to tax or law enforcement agencies of other states, the international organizations according to international treaties (agreements) on mutual cooperation between tax or law enforcement agencies, one of the parties of which is the Republic of Kazakhstan, and also the agreements signed by the Republic of Kazakhstan with the international organizations;

8) To The Government for Citizens state corporation and state bodies regarding the data necessary for rendering the state services;

9) to local executive bodies, local government bodies regarding data on physical persons on the property tax, the land tax, tax on vehicles, and also on payment for placement of outdoor (visual) advertizing and the individual income tax according to the income, taxable physical person independently.

The bodies specified in this subitem approve the list of the officials having access to the data which are tax secret;

10) to state bodies and (or) persons by which the laws of the Republic of Kazakhstan it is provided data on lack (availability) of debt according to which account is kept in tax authorities;

11) to National Bank of the Republic of Kazakhstan regarding the data necessary for implementation of currency exchange control and subsequent their transfer to the authorized banks which are agents of currency exchange control.

The list and procedure for submission of the data which are tax secret is determined by the joint act of National Bank of the Republic of Kazakhstan and authorized body;

12) to members of the appeal commission by consideration of the claim of the taxpayer (tax agent) to the notification on results of check;

13) to the structural division of authorized body performing consideration of claims to the notification on results of check and (or) the notification on elimination of violations regarding the data necessary in case of consideration of claims of taxpayers (tax agents) to the notification on results of check;

14) to authorized state bodies regarding data on the provided declarations on the income and property, with indication of date of representation and code of tax authority, persons to whom the Law of the Republic of Kazakhstan "About anti-corruption" assigns such obligation.

The procedure for submission of the specified data is determined by authorized body.

4. Regulations of Item 3 of this Article do not extend to the data and information on the taxpayer received by tax authorities in the course of carrying out legalization according to the Law of the Republic of Kazakhstan "About amnesty of citizens of the Republic of Kazakhstan, the oralmans and persons having the residence permit in the Republic of Kazakhstan in connection with legalization of property by them".

5. The tax secret is not subject to disclosure by persons having access to tax secret both during execution of the obligations by them, and after completion of their execution.

6. Loss of the documents containing the data which are tax secret or disclosure of such data attracts the responsibility established by the laws of the Republic of Kazakhstan.

7. Is not disclosure of tax secret:

1) transfer on storage of backup copy of electronic information resource on single platform of reserve storage of electronic information resources.

At the same time use of such data transferred to storage is performed only by authorized body.

Transfer and storage of backup copy of electronic information resource are performed according to the procedure and terms determined by authorized bodies in the sphere of ensuring information security and by homeland security in coordination with authorized body;

2) transfer of the data received by the central state body in the field of environmental protection for control of correctness of calculation, completeness and timeliness of transfer by producers (importers) of payment for the organization of collection, transportation, conversion, neutralization, use and (or) waste recycling, according to the procedure, established by the legislation of the Republic of Kazakhstan

Section 2. Tax liability

Chapter 4. General provisions

Article 31. Tax liability

1. The tax liability the obligation of the taxpayer to the state arising according to the tax legislation of the Republic of Kazakhstan owing to which the taxpayer shall make the actions specified in Item 2 of article 36 of this Code is recognized.

2. The state on behalf of tax authority has the right to demand from the taxpayer (tax agent) of execution of its tax liability in full, and in case of non-execution or improper execution of the tax liability to apply methods on its providing and measures of forced execution according to the procedure, determined by this Code.

Article 32. The taxation object and (or) object connected with the taxation

The taxation object and (or) object connected with the taxation are the property and actions, with availability and (or) based on which the taxpayer has tax liability.

Article 33. Tax base

The tax base represents cost, physical or other characteristics of the taxation object based on which the amounts of taxes and payments which are subject to payment in the budget are determined.

Article 34. Tax rate

1. The tax rate represents the size of the tax liability on calculation of tax and payment in the budget per unit of measurement of the taxation object or tax base.

2. The tax rate is established as a percentage or in the absolute amount per unit of measurement of the taxation object or tax base.

Article 35. Tax period

The tax period is understood as the period of time established in relation to separate types of tax and payments in the budget upon termination of which are determined the taxation object, tax base the amounts of taxes and payments which are subject to payment in the budget are estimated.

Chapter 5. Execution of the tax liability

Article 36. Execution of the tax liability

1. Execution of the tax liability is performed by the taxpayer independently if other is not established by this Code.

2. In pursuance of the tax liability the taxpayer makes the following actions:

1) rises on registration accounting in tax authority;

Records 2) the taxation objects and (or) objects connected with the taxation;

Estimates 3), proceeding from the taxation objects and (or) objects connected with the taxation, tax base and the tax rates, the amounts of taxes and payments which are subject to payment in the budget, and also advance and current payments for them according to the Special part of this Code;

Constitutes 4) and represents, except for tax registers, the tax forms and other forms established by this Code, to tax authorities in accordance with the established procedure;

5) pays the estimated and added amounts of taxes and payments of the budget, advance and current payments on taxes and payments to the budget according to the Special part of this Code.

3. The tax liability shall be fulfilled by the taxpayer according to the procedure and terms which are established by the tax legislation of the Republic of Kazakhstan.

In the cases provided by the Special part of this Code, the tax liability can be fulfilled by the taxpayer physical person by introduction during tax period of several payments which total amount cannot be less estimated tax amount.

4. The tax liability of the taxpayer on tax payment and payments in the budget, and also the obligation for payment of penalty fee and penalties performed in non-cash form are considered performed from the date of obtaining to execution of the payment order on the amount of taxes and payments in the budget, penalty fee and penalties by bank of the second level or the organization performing separate types of banking activities or from the date of implementation of payment via ATMs or electronic terminals, and in cash form - from the date of introduction by the taxpayer of the specified amounts of bank of the second level or the organization performing separate types of banking activities, authorized state body, local executive body.

5. In case of tax payment, payments in the budget, transfer of social payments by the authorized representative of the taxpayer in the cases established by this Code in payment documents by the sender of money enters surname, name, middle name (if it is specified in the identity document) or the name of the taxpayer and his identification number.

6. The tax liability of the taxpayer on the tax discharge fulfilled by the tax agent is considered fulfilled from the date of tax withholding.

7. The tax liability on tax payment, payments in the budget, and also the obligation for payment of penalty fee and penalties can be performed by carrying out offsettings according to the procedure, determined by Article 102 of this Code.

8. The tax liability on tax payment, payments in the budget, and also the obligation for payment of penalty fee and penalties are performed in national currency, except as specified, provided by this Code, the Law of the Republic of Kazakhstan "About joint-stock companies", and also cases when the legislation of the Republic of Kazakhstan and agreements (contracts) on the Section of products, the contract for subsurface use approved by the President of the Republic of Kazakhstan, specified in Article 722 of this Code provide natural form of payment or payment in foreign currency.

Article 37. Features of calculation of taxes and payments in the budget in case of execution of the tax liability

1. Calculation of the amount of the taxes withheld at payment source is performed by the tax agent.

2. In the cases provided by the Special part of this Code, the obligation on calculation of the amount of separate types of tax and payments in the budget can be assigned to tax authority and authorized state bodies.

Article 38. Completion dates of the tax liability

1. Completion dates of the tax liability are established by this Code.

2. The current of term begins from the date of, following behind day during which there was the actual event or legal act which determines the beginning of completion date of the tax liability.

Term expires at the end of the last day of tax period. If the last day of term falls on non-working day, then term expires at the end of the next working day.

3. The taxpayer (tax agent) has the right to fulfill the tax liability ahead of schedule.

If other is not established by this Code, the tax liability on submission of tax statements is fulfilled by the taxpayer (tax agent) upon termination of tax period.

Article 39. The procedure for repayment of tax debt Repayment of tax debt is made in the following procedure:

1) shortage amount;

2) the added penalty fee;

3) amount of penalties.

Article 40. Execution of the tax liability in case of cession of property in trust management

1. For the purposes of of this Code the tax liability on activities for trust management is understood as the tax liability resulting from organization of property trust management in the course of its implementation and (or) the termination.

Execution of the tax liability on the corporate and individual income taxes on activities for trust management is performed:

1) the founder of trust management according to the property trust management agreement, the deed of foundation of property trust management or the beneficiary in other cases of emergence of property trust management (further in the text of this Code - the founder of trust management) on:

to the shares and (or) shares delivered in trust management;

to the property delivered in trust management according to the deed of foundation of property trust management;

to income gained by the legal entity, the individual entrepreneur from bank of the second level on confidential transactions;

to creation and submission of the declaration according to the Constitutional law of the Republic of Kazakhstan "About elections in the Republic of Kazakhstan", the Penitentiary code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "About anti-corruption" if the founder of trust management is physical person to whom such obligation is assigned.

For the purposes of of this Code the deed of foundation of property trust management is understood as the document which forms the basis of emergence of property trust management on which confidential the managing director is the physical nonresident person or legal nonresident person who is not performing activities in the Republic of Kazakhstan;

2) the trustee - in other cases. At the same time the tax liability according to income gained by physical person except the individual entrepreneur, and the legal entity - the nonresident performing activities in the Republic of Kazakhstan without formation of permanent organization from the confidential transactions performed by bank of the second level, being the tax agent is performed by such bank of the second level in the form of fulfillment of duties of the tax agent.

The trustee fulfills the tax liabilities arising from date:

state registration of the right of property trust management, - if according to the legislation of the Republic of Kazakhstan such right is subject to state registration;

the conclusions of the property trust management agreement or the document confirming approach of other case of emergence of property trust management - if according to the legislation of the Republic of Kazakhstan the right of trust management is not subject to state registration.

2. Execution of the tax liability arising on the value added tax on activities for trust management is performed by the trustee according to the procedure, determined by Section 10 and Articles 82 and 83 of this Code.

3. Execution of the tax liability arising on the taxes which are not specified in Items 1 and 2 of this Article and payments in the budget is performed by person recognized by the payer of such tax, payment in the budget according to this Code if other not stipulated in Clause 41 of this Code.

4. The confidential managing director-physical person who is resident shall get up on registration accounting in the tax authority as the individual entrepreneur according to the procedure determined by article 79 of this Code except obtaining cases in trust management of property in the form of share and shares.

5. Provisions of this Article and Articles 41 - the 45th of this Code are not applied to the tax liabilities resulting from organization, implementation and (or) the termination by managing company of trust management of assets of investment fund according to the legislation of the Republic of Kazakhstan on investment and venture funds.

Article 41. Features of execution of the tax liability by transfer of property by public institutions to trust management

1. By transfer of property by public institutions to trust management the tax liabilities on the property tax, the land tax and tax on vehicles are subject to execution by the trustee if other is not established by the property trust management agreement or the deed of foundation of property trust management.

2. The trustee fulfills the tax liabilities if other is not established by the trust management agreement to Yim

shchestvo or the deed of foundation of property trust management, on calculation and tax payment, creation and submission of tax statements from date:

state registration of the right of trust management - if according to the legislation of the Republic of Kazakhstan state registration of such right is required;

the conclusion of the property trust management agreement or the deed of foundation of property trust management - if according to the legislation of the Republic of Kazakhstan state registration of the right of trust management is not required.

3. Trustee:

fulfills the tax liabilities if other is not established by the property trust management agreement or the deed of foundation of property trust management, on calculation and tax payment, creation and submission of tax statements on its own behalf, at the rates and according to the procedure which are established by the Special part of this Code for persons whose number such trustee treats;

shall, for the purpose of execution of the tax liability in case of cession of property in trust management, keep separate account according to Article 194 of this Code.

4. If by transfer of property by public institutions to trust management the property of public institution is not considered at the trustee as a part of fixed assets, real estate investments according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting, book value of such property for date of its creation shall be reflected in the delivery-acceptance certificate of such property.

Article 42. General provisions on accounting of the income, costs and property resulting from property trust management on the corporate and individual income taxes

1. For the purposes of of this Code are understood as the income, costs and property from property trust management arising in the course of implementation by the trustee of obligations on property trust management on its own behalf and for the benefit of the founder of trust management, respectively:

(gained) income which is subject to obtaining;

(made) costs which are subject to payment which compensation is provided by the property trust management agreement, the deed of foundation of property trust management or in other cases of emergence of property trust management, including remuneration;

the property acquired and (or) received by the trustee in the course of implementation of obligations on property trust management on its own behalf and for the benefit of the founder of trust management.

2. The trustee for the purpose of execution of the tax liability on the corporate and individual income taxes on activities for the trust management agreement shall keep separate account according to Articles 194 and 195 of this Code.

3. Transfer to the trustee of property by the founder of trust management is not realization of such property for this founder and is not recognized the income of the trustee.

4. Return by the trustee of property to the founder of trust management in case of cancellation of the property trust management agreement, deed of foundation of property trust management or in other cases of emergence of property trust management is not for this managing director of realization of such property and is not recognized the income (loss) of the founder of trust management.

5. The positive difference between the income and costs from trust management for tax period determined based on the report of the trustee on the activities provided by the civil legislation of the Republic of Kazakhstan is net income from trust management of the founder of trust management.

6. In cases when according to Item 1 of article 40 of this Code execution of the tax liabilities on the corporate and individual income taxes on activities for property trust management is performed by the trustee, the founder of trust management has no right to carry on deductions the amount of remuneration, provided by the property trust management agreement or in other cases of emergence of property trust management and paid to the trustee.

Article 43. Features of tax accounting of the trustee fulfilling the tax liability on the corporate and individual income taxes

1. In case execution of the tax liability on the corporate and individual income taxes on activities for trust management according to article 40 of this Code is performed by the trustee, the income, costs and property from property trust management is the income, costs and property of the trustee for the purposes of tax accounting.

The remuneration provided by the trust management agreement or in other cases of emergence of property trust management joins in the gross annual income of the trustee considered separately from the income from property trust management.

The trustee in case of determination of subject to taxation on activities for trust management carries on deductions the amount of remuneration included in its gross annual income considered separately from the income from property trust management.

2. The trustee constitutes and represents the single declaration on the corporate income tax in general on all activities, including the activities performed for the benefit of the founder of trust management, and appendix to the declaration - on activities for trust management separately according to each property trust management agreement or other case of emergence of property trust management and other activities.

3. The confidential managing director-legal entity fulfills obligations on the corporate income tax according to the procedure, determined by this Code, taking into account the following features:

applies the rate of the corporate income tax on activities for property trust management specified in Item 1 of article 313 of this Code;

does not apply provision of Chapter 29 and the Section of 21 of this Code on activities for property trust management;

does not apply special tax regimes on activities for property trust management.

4. The confidential managing director-physical person in cases when founder of trust management is the legal entity:

fulfills the tax liability on calculation of the individual income tax on activities for property trust management for the rate specified in Item 1 of article 313 of this Code without application of provisions of Article of 341 of this Code;

has no right to apply special tax regimes on activities for property trust management;

fulfills the other tax liabilities on the individual income tax according to the procedure which is determined by the Special part of this Code for persons whose number the trustee treats.

5. The confidential managing director-physical person in cases when founder of trust management is physical resident person:

fulfills the tax liability on calculation of the individual income tax on activities for property trust management without application of provisions of Article of 341 of this Code;

has no right to apply special tax regime on activities for trust management;

fulfills the other tax liabilities on the individual income tax according to the procedure which is determined by the Special part of this Code for persons whose number the trustee treats.

6. The confidential managing director-physical person in cases when founder of trust management is physical nonresident person, fulfills the tax liabilities on the individual income tax according to the procedure, determined by this Code, taking into account the following features:

applies the rate specified in the subitem 1) of Item 1 of article 646 of this Code on activities for property trust management;

does not apply provision of Article of 341 of this Code;

does not apply special tax regimes.

Article 44. Features of tax accounting for the corporate and individual income taxes in case of property trust management in the form of share and shares

1. For the purposes of tax accounting:

the income in type of the dividends on the share and shares which are in trust management reduced by cost amount, made by the trustee, compensated (subject to compensation) based on the property trust management agreement, the deed of foundation of property trust management or other cases of emergence of property trust management and the report of the trustee on the activities (further - dividends from trust management), is the income of the founder of the trustee;

the property from trust management of shares and shares is property of the founder of trust management.

The remuneration provided by the property trust management agreement, the deed of foundation of property trust management or in other cases of emergence of property trust management, which is subject to payment to the trustee is costs of the founder of trust management.

And shares join in the income of the trustee from trust management of shares:

the remuneration provided by the deed of foundation of property trust management;

cost amount, made by the trustee whose compensation is provided by the property trust management agreement, the deed of foundation of property trust management or in other cases of emergence of property trust management and the report of the trustee on the activities.

The costs from trust management of shares and shares made by the trustee whose compensation is provided by the property trust management agreement, the deed of foundation of property trust management or in others

cases of emergence of property trust management and the report of the trustee on the activities, are costs of such trustee for the purposes of tax accounting. Such costs reduce the income of the founder of trust management in the form of dividends on the share and shares which are in trust management and are not considered as costs, expenses at the founder of trust management.

2. The founder of trust management fulfills the tax liability on the corporate and individual income taxes according to the procedure, determined by this Code.

3. The trustee fulfills the tax liability on the corporate and individual income taxes according to the income, costs and property from trust management of shares and shares according to the procedure which is determined by the Special part of this Code for persons whose number such managing director treats.

Article 45. Features of tax accounting for the corporate and individual income taxes according to deeds of foundation of property trust management, except share and shares

1. For the purposes of tax accounting:

the income on the property which is in trust management, except share and shares, reduced by cost amount, made by the trustee - the nonresident, compensated (subject to compensation) based on the deed of foundation of property trust management and the report of the trustee on the activities, is the income of the founder of trust management;

the property from trust management of such property is property of the founder of trust management;

the remuneration provided by the deed of foundation of property trust management, which is subject to payment to the trustee is costs of the founder of trust management.

Except share and shares, join in the income of the trustee from property trust management:

the remuneration provided by the deed of foundation of property trust management;

cost amount, made by the trustee whose compensation is provided by the deed of foundation of property trust management and the report of the trustee on the activities.

Costs from property trust management, except share and shares, made by the trustee whose compensation is provided by the deed of foundation of property trust management and the report of the trustee on the activities, are costs of such trustee.

Such costs reduce the income of the founder of trust management on the property which is in trust management and are not considered as costs at the founder of trust management.

2. The founder of trust management fulfills the tax liability on the corporate and individual income taxes according to the income from trust management and property from trust management according to the procedure, determined by this Code for persons whose number such founder treats.

3. The trustee fulfills the tax liability on the corporate and individual income taxes according to the income, costs and property from trust management according to the procedure, determined by this Code for persons whose number such managing director treats.

Article 46. Execution of the tax liability of physical person, acknowledged is unknown absent

1. The tax liability of physical person stops from the moment of its recognition is unknown absent based on the become effective judgment.

2. Tax debt of the physical person recognized by court it is unknown absent, it is settled by person to whom the obligation on guardianship over property of physical person is assigned, acknowledged it is unknown absent.

3. If property of physical person, acknowledged it is unknown absent, there is not enough for repayment of tax debt, then outstanding part of its tax debt is written off by tax authority based on the judgment about insufficiency of property.

4. In case of cancellation by court of the decision on recognition of person it is unknown the tax debt which is earlier written off by the tax authority absent action renews judicially irrespective of the term of limitation period, stipulated in Clause 48th of this Code.

Article 47. Repayment of tax debt of the died physical person

1. The tax debt formed on the date of the death of the physical person or for date of the announcement by his dead based on the become effective judgment is settled by the heir (heirs) within the cost of the inherited property and in proportion to share in inheritance for date of its obtaining.

If the property of the died physical person, and also the physical person announced by the dead based on the become effective judgment is not enough for repayment of tax debt, then outstanding part of tax debt is written off by tax authority based on the judgment about insufficiency of property.

2. If the heir (heirs) is (are) minor (minor), that obligation on repayment of the tax debt of physical person formed on the date of his death or for date of the announcement by his dead, within the cost of the inherited property and in proportion to share in inheritance to date of its obtaining is assigned on it (such) the heir (heirs) only based on the become effective judgment.

3. The tax debt of physical person formed on the date of his death or for date of the announcement his dead based on the become effective judgment, is considered extinguished in cases if:

1) the minor (minors) the heir (heirs) is exempted (are exempted) from execution of the tax liability on repayment of such debt based on the become effective judgment;

2) there is no heir (heirs).

In case of cancellation by court of the decision on the announcement of physical person by the dead action of the tax debt which is earlier written off by tax authority is resumed judicially irrespective of the term of limitation period, stipulated in Clause 48th of this Code.

4. Provisions of this Article are applied in case of repayment of the tax debt formed for date of death or the announcement by the dead based on the become effective judgment of the individual entrepreneur, person who is engaged in private practice.

Article 48. Terms of limitation period on the tax liability and the requirement

1. Limitation period on the tax liability and the requirement is recognized the period of time during which:

1) tax authority has the right to estimate, add or review the estimated, added amount of taxes and payments of the budget;

2) the taxpayer (tax agent) shall provide tax statements, has the right to make changes and additions to tax statements, to withdraw tax statements;

3) the taxpayer, (tax agent) has the right to demand offsetting and (or) the tax return and payments in the budget, penalty fee.

2. If other is not provided by this Article, the term of limitation period constitutes three years.

3. The term of limitation period constitutes five years taking into account the features established by this Article for the following categories of taxpayers:

1) subject to tax monitoring according to this Code;

2) performing activities according to the contract for subsurface use.

4. The current of term of limitation period begins after the termination of the corresponding tax period, except as specified, 8 and 12 these Articles provided to Items 5, of 6, of 7,.

5. The taxpayer has the right to estimate, and the tax authority has the right to estimate and add the amount of taxes:

1) in case of application of Chapter 80 of this Code on the taxes specified in the investment contract providing implementation of the investment priority project - during the period of operation of such contract and five years from expiry date or other cancellation of the investment contract;

2) in case of application of the subitem 4) Item 1 of article 288 of this Code - during training of physical person and five years from the date of completion of training of physical person.

6. On the taxpayers performing activities according to the contract for subsurface use, tax authority has the right to add or review the estimated, added tax amount on excess profit, shares of the Republic of Kazakhstan according to the Section of products, taxes and payments in the budget in which method of calculation one of the following indicators is used: the internal profitability rate (IPR) or internal profit margin or R-factor (profitability indicator), - during the period of operation of the contract for subsurface use and five years after completion of the duration of the contract on subsurface use.

7. The current of term of limitation period begins in cases:

1) applications of Item 1 of Article 432 of this Code on the tax liability and the requirement about return of the amount of excess of the value added tax for the period constructions of buildings and constructions of production appointment - after the termination of tax period in which such buildings and constructions are for the first time put into operation in the territory of the Republic of Kazakhstan;

2) applications of Item 2 of Article 432 of this Code on the tax liability and the requirement about return of the amount of excess of the value added tax for the period conducting exploration works and arrangement of the field - after the termination of tax period of which the beginning of export of the minerals extracted within the relevant contract for subsurface use, except for popular minerals, underground waters and therapeutic muds is the share.

If export is performed till January 1, 2016, the current of term of limitation period begins since January 1, 2016;

3) carrying out return and (or) offsetting according to Article 104 of this Code of the confirmed amount of excess of the value added tax specified in Article 432 of this Code - after the termination of tax period in which reliability of the amount of excess of the value added tax shown to return is confirmed, including following the results of appeal of results of check according to the legislation of the Republic of Kazakhstan.

8. For the purposes of charge or review of the estimated, added tax amount on value added, Item 7 of this Article specified in subitems 1) and 2), the current of term of limitation period begins after the termination of tax period in which the taxpayer provides the declaration on the value added tax with the requirement about return of the amount of excess of the value added tax.

9. The term of limitation period is prolonged:

1) for one calendar year - in case of submission of additional tax statements by the taxpayer (tax agent) for the period on which the term of limitation period established to Items 2 and 3 of this Article expires less than in one calendar year, regarding charge and (or) review of assessed taxes and payments in the budget;

2) for three calendar years - in case of submission of additional tax statements by the taxpayer (tax agent) with changes and amendments regarding transfer of losses for the period on which the term of limitation period established to Items 2 and 3 of this Article expires less than in one calendar year, regarding charge and (or) review of the estimated amount of the corporate income tax of the budget;

3) before execution of the decision passed by results of consideration of the claim (statement) in the following cases:

appeals by the taxpayer (tax agent) according to the procedure, determined by the legislation of the Republic of Kazakhstan, the notification on results of check, and also actions (failure to act) of officials of tax authorities - in the appealed part;

considerations of the tax statement of the nonresident on the income tax return from the budget based on the international treaty;

appeals by the nonresident according to the procedure, determined by the legislation of the Republic of Kazakhstan, the decision of tax authority passed by results of consideration of the tax statement on the income tax return from the budget based on the international treaty;

appeals by the nonresident of the decision of authorized body passed by results of consideration of the claim of the nonresident to the decision of tax authority specified in paragraph four of this subitem;

4) before execution of the decision of authorized body and (or) competent authority of the foreign state accepted following the results of the procedure of mutual coordination - in case of holding procedure of mutual coordination by authorized body according to Article of 221 of this Code;

5) before execution of the notification on elimination of the violations revealed by tax authorities by results of the cameral control directed and handed before the expiration of limitation period regarding the revealed violations;

6) from the date of delivery of the recommendation by results of horizontal monitoring before decision by results of horizontal monitoring;

7) if the investor initiates trial in international arbitration, the tax authority has the right to add or review the estimated, added amount of taxes and payments of the budget of the taxpayer on which the investor initiates trial, from the moment of the period appealed by the investor and until removal of the final decision on this arbitration proceeding - within five years after completion of such arbitration proceeding;

8) for three calendar years from the date of completion of the rendering service in collection activities concerning debt on the agreement on debt collection established by the legislation of the Republic of Kazakhstan, regarding charge and (or) review estimated, the added amount of taxes and payments of the budget of the taxpayer performing collection activities.

10. The term of limitation period regarding charge or review of the estimated, added amount of taxes and payments of the budget stops for the period:

preparation and giving of written objection by the taxpayer (tax agent) on the preparatory act of tax audit and its consideration by tax authority according to the procedure, determined by the legislation of the Republic of Kazakhstan;

the directions of requests and receipt on them of documents and (or) information during conducting tax audit according to the legislation of the Republic of Kazakhstan on transfer pricing. At the same time aggregate term of limitation period regarding review of the estimated, added amount of taxes and payments of the budget taking into account its suspension cannot exceed seven years;

time from the date of completion of tax audit before completion of criminal proceeding in case of the carried-out tax audit within pre-judicial investigation.

11. Charge or review of assessed taxes and payments in the budget for the action (actions) for the statement of the invoice made (made) with the subject of private entrepreneurship without the actual shipment of goods, performance of works, rendering services is made by tax authority on the tax liability and (or) the requirement based on taken legal effect of the decision, sentence, the court order - within the term of limitation period.

12. Excessively (mistakenly) paid amount of tax and payment in the budget, penalty fee is subject to offsetting and (or) return within the amounts paid during the term of limitation period established to Items 2 and 3 of this Article, except for case, stipulated in Clause 108th of this Code.

Chapter 6. Change of completion dates of the tax liability on tax payment and (or) payments. Basis of the termination of the tax liability

Article 49. General provisions about change of completion dates of the tax liability on tax payment and (or) payments

1. Change of completion dates of the tax liability on tax payment and (or) payments, transfer of the term of their payment established by this Code for later term or prolongation of repayment periods of tax debt is recognized. Provisions of this Item are not applied to the amounts of penalties.

For the purposes of this Chapter payments are understood as payments for: use of the parcels of land; use of water resources of superficial sources; issues to the environment.

2. Change of completion dates of the tax liability on tax payment and (or) payments is performed in the form of delay, payment by installments on tax payment and (or) the payments estimated in the taxpayer according to the provided tax statements, and also added by tax authority by results of tax audits according to authorized state bodies.

The due date for tax payment and (or) payments can be changed concerning all to the subject payment of tax amount and (or) payment or its part.

3. Completion dates of the tax liability on the taxes withheld at payment source, to excises, the value added tax on the goods imported from the territory of state members of the Eurasian Economic Union and also to the taxes arriving according to the budget legislation of the Republic of Kazakhstan in National fund of the Republic of Kazakhstan, change are not subject.

Change of payment due date of indirect taxes on imported goods, except for the goods imported from the territory of state members of the Eurasian Economic Union is made on the value added tax and excise, except for excise on the imported goods which are subject to marking according to this Code according to the procedure, determined to Items 9 and 10 of this Article.

4. Completion dates of the tax liability on tax payment and (or) payments cannot be changed in case of the termination by tax authority of action of earlier passed decision on change of completion dates of the tax liability for tax payment and (or) payments in connection with violation by the taxpayer of the schedule of execution of the tax liability within three years preceding day of submission by the taxpayer of the statement for change of completion dates of the tax liability on tax payment and (or) payments.

5. Change of completion dates of the tax liability on tax payment and (or) payments is made on the security of property of the taxpayer and (or) the third party, and (or) under the bank guarantee.

6. The tax statement for change of completion dates of the tax liability on tax payment and (or) payments is submitted the taxpayer in the form established by authorized body with appendix of the expected schedule on tax payment and (or) payments.

7. Change of completion dates of the tax liability on tax payment and (or) payments does not exempt the taxpayer from payment of penalty fee for their untimely payment according to article 117 of this Code, except for case of provision of delay or payment by installments on tax payment and (or) payments:

within the procedure of settlement of insolvency, the stipulated by the legislation Republic of Kazakhstan about rehabilitation and bankruptcy;

on the basis provided by the subitem 1) of Item 2 of Article of 51 of this Code.

8. Provisions of this Chapter are applied also by provision of delay or payment by installments on payment of penalty fee.

9. The basis of change of payment due date of indirect taxes on imported goods is the declaration provided according to the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan to customs authority on the goods placed under customs procedure of release for internal consumption.

Change of payment due date of indirect taxes on imported goods is made under condition:

1) submissions to customs authority of the documents provided by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan for customs clearance of such imported goods in full;

2) if persons who as a result of application of the risk management system installed by authorized body, are not referred to category of persons who do not have the right to application of change of the payment due date on indirect taxes provided by this Article.

Change of payment due date of indirect taxes on imported goods according to this Article is provided by reflection by tax authority of the estimated tax amount in personal account on the term of the 20th following after month in which release of imported goods is made for internal consumption according to the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

10. Change of payment due date of the value added tax on imported goods is made under condition:

1) submissions to customs authority of the documents provided by the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan for customs clearance of such imported goods in full;

2) person importing goods is Authorized Economic Operator according to the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

3) person importing goods on the territory of the Eurasian Economic Union from the territory of port special economic zone or logistic special economic zone is participant of port special economic zone or the participant of logistic special economic zone.

The additional basis of change of payment due date of indirect taxes on imported goods for persons specified in the subitem 3) to part one of this Item is availability of ensuring tax payment in the amount of at least 167th 000-fold monthly settlement indicator.

The basis of change of payment due date of indirect taxes on imported goods is the declaration provided according to the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan to customs authority on the goods placed under customs procedure of release for internal consumption.

Change of payment due date of indirect taxes on imported goods according to this Article is provided by reflection by tax authority of the estimated tax amount in personal account on the term of the 20th day of the third month following after month in which release of imported goods is made for internal consumption according to the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

Article 50. Tax authority, authorized to make the decision on change of completion date of the tax liability on tax payment and (or) payments

1. The decision on change of completion date of the tax liability on tax payment and (or) the payments arriving in the republican budget, and also distributed between republican and local budgets, is accepted by tax authority in the location of the taxpayer.

2. The decision on change of completion date of the tax liability on tax payment and (or) the payments arriving in full in local budgets is accepted by tax authority in the place of their payment established by the Special part of this Code.

Article 51. Procedure and conditions of provision of delay or payment by installments on tax payment and (or) payments

1. Delay or payment by installments on tax payment and (or) payments represents change of the due date for tax payment and (or) payments in the presence of the bases provided by this Article according to one-time or step-by-step payment of the amounts of taxes and (or) payments.

Delay with one-time payment of the amounts of taxes and (or) payments is provided for the term which is not exceeding six months.

Payment by installments with monthly or quarter payment of the amounts of taxes and (or) payments equal shares is provided for the term which is not exceeding three years.

Delay or payment by installments can be provided on one or several taxes and (or) payments.

2. Delay or payment by installments on tax payment and (or) payments can be provided to the taxpayer whose financial position does not allow to pay tax and (or) payment at the scheduled time, however good reasons to believe are had that the possibility of their payment will arise during the term for which delay or payment by installments, in the presence of one of the following bases is granted:

1) causing to the taxpayer of damage as a result of force majeure (emergency situations of social, natural, technogenic, ecological nature, military operations and other force majeure circumstances);

2) production and (or) sales of goods, works or services by the taxpayer has seasonal nature;

3) the property status of the physical person who is not staying on the registration registry as the individual entrepreneur (without property on which according to the legislation of the Republic of Kazakhstan collection cannot be turned), excludes possibility of the one-time tax discharge;

4) adoption by court of the decision on application of the procedure of settlement of insolvency;

5) the core activity of the taxpayer belongs to industry of the economy having strategic importance according to the laws of the Republic of Kazakhstan;

6) submission of additional tax statements by the taxpayer;

7) the consent of the taxpayer with the amounts of the accrued taxes and (or) payments specified in the notification on results of check. Provisions of this subitem do not extend to taxpayers whose period from registration date as the taxpayer before date of filing of application about provision of delay or payment by installments constitutes at least five years.

3. The following documents are attached to the statement for change of completion date of the tax liability on tax payment and (or) payments:

1) the list of partners debtors of the taxpayer with indication of the prices of the agreements signed with the corresponding partners debtors (the sizes of other obligations and the bases of their origin) and terms of their execution, and also the copy of these agreements (the documents confirming availability of other bases of emergence of the obligation). Provisions of this subitem do not extend to the physical person who is not staying on the registration registry as the individual entrepreneur, person who is engaged in private practice;

2) the documents confirming availability of the bases for change of the due date for tax payment and (or) payments, specified in item 4 of this Article;

3) documents on property which can be pledge subject with appendix of the report of the appraiser on assessment of market value of the property provided as a deposit or the bank guarantee agreement signed between bank guarantor and the taxpayer and the bank guarantee. At the same time the report of the appraiser on assessment of market value of mortgage property shall be constituted not earlier than ten working days before date of submission by the taxpayer of the statement for provision of delay or payment by installments.

4. The documents confirming availability of the bases for change of the due date for tax payment and (or) payments on the basis provided:

the subitem 1) Item 2 of this Article, - confirmation of the fact of approach concerning the taxpayer of force majeure circumstances the relevant authorized state bodies;

the subitem 2) Item 2 of this Article, - the document constituted by the taxpayer and confirmatory that in total income from sales of goods, works, services of such person the share of its income from the industries and types of activity having seasonal nature constitutes at least 50 percent;

the subitem 3) Item 2 of this Article, - data on full-year incomes, preceding date of filing of application, personal and real estate of physical person, the filing of application issued by the relevant authorized body not earlier than ten working days before date.

5. The decision on change of completion date of the tax liability on tax payment and (or) payments or its change is accepted by body, authorized to make such decision according to article 50 of this Code on refusal, within twenty working days from the date of receipt of the statement of the taxpayer in the form established by authorized body.

The decision on change of completion date of the tax liability on tax payment and (or) payments becomes effective from the date of its signing.

6. The decision on refusal in change of completion date of the tax liability on tax payment and (or) payments shall be motivated.

Article 52. Conditions of the conclusion of the agreement of pledge of property

The agreement of pledge of property is signed no later than ten working days from the date of submission by the taxpayer of the statement for change of completion date of the tax liability on tax payment and (or) payments in case of observance of the following conditions in time:

1) contents of the agreement of pledge conform to the requirements established by the legislation of the Republic of Kazakhstan;

2) the property provided as a deposit shall be insured against loss or damage, and its market value shall be at least amount of the taxes and (or) payments specified in the statement for change of completion date of the tax liability on tax payment and (or) payments taking into account the added penalty fee for the period of action of delay or payment by installments, and also expenses on its realization in case of violation by the taxpayer of the schedule on tax payment and (or) payments. Cannot be pledge objects:

critical infrastructure; electric, thermal and other types of energy; distrained property;

property on which there are restrictions imposed by state bodies including tax authorities; the property encumbered with the third party rights; perishable raw materials, food;

3) repledge of the property provided as a deposit is not allowed;

The taxpayer no later than five working days from the date of the conclusion of the agreement of pledge represents 4) in cases when the laws of the Republic of Kazakhstan provide obligatory state registration of the agreement of pledge of property, to the tax authority making the decision on change of completion date of the tax liability on tax payment and (or) payments, the document confirming registration of the agreement of pledge in The Government for Citizens State corporation.

Article 53. Bank guarantee

1. Owing to the bank guarantee the bank (guarantor) has obligation on obligation fulfillment of the taxpayer on tax payment and (or) payments in case of violation by the taxpayer of conditions of provision of delay, payment by installments on tax payment and (or) payments.

2. The bank guarantee shall meet the following requirements:

1) contents of the bank guarantee shall conform to the requirements established by the legislation of the Republic of Kazakhstan;

2) the bank guarantee shall be irrevocable;

3) effective period of the bank guarantee shall expire not earlier than in six months from the date of the expiration of fixed term of execution by the taxpayer of obligation on tax payment and (or) payments, the secure bank guarantee;

4) the amount on which the bank guarantee is issued shall provide execution by the guarantor in full to obligation of the taxpayer on tax payment and (or) payments.

3. The obligation according to the bank guarantee is subject to execution by the guarantor within three working days from the date of receipt of the requirement about payment of sum of money for the bank guarantee by it.

4. The guarantor has no right to refuse to tax authority satisfaction of the requirement about payment of sum of money for the bank guarantee (except for case if such requirement is imposed on the guarantor after the termination of term for which the bank guarantee is issued).

Article 54. Cancellation of delay and payment by installments

1. Action of delay and payment by installments stops after effective period of the relevant decision.

2. Action of delay and payment by installments stops, including ahead of schedule, in cases:

1) payments by the taxpayer of all amount of taxes and (or) payments before the expiration of fixed term;

2) violations by the taxpayer of conditions of provision of delay and payment by installments on tax payment and (or) payments;

3) submissions of the claim to the notification on results of check during the term specified in the decision of tax authority on change of completion date of the tax liability on tax payment and (or) the payments specified in the notification on results of check - if delay or payment by installments is provided on the basis provided by the subitem 7) of Item 2 of Article of 51 of this Code. In case of approach of the case provided by this subitem, action of the decision on change of completion date of the tax liability for tax payment and (or) payments stops from the date of adoption of the relevant decision by tax authority.

3. Action of the decision on change of completion date of the tax liability for tax payment and (or) payments stops the tax authority which made this decision with the direction to the taxpayer to izva

shcheniye about cancellation of the decision on change of completion date of the tax liability on tax payment and (or) payments within five working days from the date of decision making.

Article 55. Procedure for the address of collection and realization of pledged property, and also requirement of execution of the bank guarantee

1. In case of violation of the schedule of execution of the tax liability provided with pledge of property of the taxpayer and (or) the third party and (or) the bank guarantee, the tax authority turns collection on pledged property of the taxpayer and (or) the third party or requires execution of the bank guarantee.

2. Realization of the property pledged by the taxpayer and (or) the third party is made by the authorized legal entity by tendering.

The procedure for realization of the property pledged by the taxpayer and (or) the third party, and also limited at the disposal of property of the taxpayer (tax agent) is determined by authorized body.

3. The tax authority within five working days from the date of the expiration of execution of the requirement about tax payment and (or) payments sends to the guarantor the requirement about payment of sum of money for the bank guarantee.

Article 56. Termination of the tax liability

1. The tax liability of physical person stops in case:

1) his death;

2) announcements his dead based on the judgment which took legal effect.

2. The tax liability of the individual entrepreneur stops after the termination by the individual entrepreneur of activities according to the procedure, determined by the legislation of the Republic of Kazakhstan.

3. The tax liability of the legal entity stops:

1) after its liquidation;

2) after its reorganization by accession (concerning the joined legal entity), merges and separations.

Chapter 7. Execution of the tax liability in case of liquidation, reorganization, the termination of activities of the taxpayer

Article 57. General provisions

Provisions of this Chapter are applied in case of adoption by the taxpayer of the decision on reorganization by merge, accession, separation, liquidation or the termination of activities.

Article 58. Execution of the tax liability of the liquidated legal entity, and also in case of the termination of activities in the Republic of Kazakhstan of structural division, permanent organization of legal nonresident person

1. Legal resident person within three working days from the date of decision making about liquidation in writing reports about it to tax authority in the place of the stay.

2. Within three working days from the date of approval of the interim liquidation balance sheet the liquidated legal entity represents to tax authority in the place of the stay at the same time:

1) tax statement for conducting tax audit;

2) liquidating tax statements.

3. Liquidating tax statements are constituted on types of tax, payments in the budget and to social payments on which the liquidated legal entity is payer and (or) the tax agent, from the beginning of tax period at which the tax application for conducting tax audit, before date of submission of such statement is submitted.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

4. The liquidated legal entity pays taxes, payments to the budget and social payments reflected in liquidating tax statements no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment, payments in the budget and the social payments reflected in the tax statements provided before liquidating tax statements comes after the expiration specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

5. Tax audit shall be begun by tax authorities no later than twenty working days after obtaining by tax authority of the tax statement of the liquidated legal entity.

6. The tax debt of the liquidated legal entity arising including on the bases specified in items 4 and the 11th this Article is settled by its money including received from realization of its property according to the procedure of the priority established by the laws of the Republic of Kazakhstan. At the same time the tax debt of structural divisions of the liquidated legal entity, permanent organizations, structural divisions of legal nonresident person in case of execution by such legal nonresident person of the tax liabilities in total on group of permanent organizations, structural divisions of legal entities through the permanent organization stopping activities, structural division is also repaid.

7. If the property of the liquidated legal entity is not enough for repayment in full tax debt, the remaining part of tax debt is repaid by founders (participants) of the liquidated legal entity in cases which are established by the laws of the Republic of Kazakhstan.

8. If the liquidated legal entity has excessively paid amounts of taxes, payments in the budget and penalty fee, then the specified amounts are subject to offsetting on account of repayment of tax debt of the liquidated legal entity according to the procedure, determined by Article 102 of this Code.

If the liquidated legal entity has mistakenly paid amounts of taxes, payments in the budget and penalty fee, the specified amounts are subject to offsetting according to the procedure, determined by Article 103 of this Code.

9. If the liquidated legal entity before date of removal from registration accounting on the value added tax has the amount of excess of the value added tax carried in offsetting, over the amount of the accrued tax, subject to return according to Chapter 49 of this Code, the specified excess is subject to return to the liquidated legal entity according to the procedure, determined by Article 104 of this Code.

10. In case of absence at the liquidated legal entity of tax debt:

1) mistakenly paid amounts of taxes, payments in the budget and penalty fee are subject to return to this legal entity according to the procedure, determined by Article 103 of this Code;

2) excessively paid amounts of taxes, payments in the budget and penalty fee are subject to return to this legal entity according to the procedure, determined by Article of 101 of this Code;

3) paid amounts of penalties are subject to return to this legal entity on the bases and according to the procedure which are stipulated in Clause the 106th of this Code;

4) the amounts of customs duties, taxes, customs fees and the penalty fee levied by customs authorities which are excessively (mistakenly) paid to the budget are subject to return to this legal entity according to the procedure, determined by the customs legislation of the Republic of Kazakhstan.

11. In case of obligations on calculation and tax payment and payments in the budget, social payments from date of submission of liquidating tax statements before date of completion of liquidating tax audit the liquidated legal entity shall fulfill such obligations based on the notification of the tax authority specified in the subitem 3) of Item 2 of article 114 of this Code.

12. In case of the income of physical persons and nonresidents, taxable at payment source, in the form of dividends during the period from the date of following behind day of completion of liquidating tax audit about day of approval of the liquidation balance sheet the liquidated legal entity shall provide to tax authority in the place of the stay additional tax statements to liquidating tax statements on such tax liability and perform it in full.

13. After completion of tax audit and accomplishment of provisions, stipulated in Item the 12th this Article, the liquidated legal entity represents the liquidation balance sheet to tax authority in the location.

The liquidated legal entity represents the liquidation balance sheet within three working days from the date of completion of tax audit and accomplishment of provisions, stipulated in Item the 12th this Article, in case of simultaneous observance of the following conditions:

1) lack of tax debt, debt on social payments;

2) lack of excessively (mistakenly) paid amounts of taxes, payments in the budget, penalty fee and penalties;

3) lack of excess of the value added tax carried in offsetting over the amount of the accrued tax which is subject to return according to Chapter 49 of this Code;

4) lack of the unexecuted tax statement on carrying out offsetting and (or) return of excessively (mistakenly) paid amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities.

In case of availability of tax debt, debt on social payments, excessively (mistakenly) paid amounts of taxes, payments in the budget, penalty fee and penalties and (or) excess of the value added tax carried in offsetting over the amount of the accrued tax which is subject to return according to Chapter 49 of this Code, the liquidated legal entity represents the liquidation balance sheet within three working days from date which will come the last:

1) from repayment date of tax debt, debt on social payments;

2) from the date of return of excessively (mistakenly) paid amounts of taxes, payments to the budget, penalty fee and penalties;

3) from the date of return of excess of the value added tax carried in offsetting over the amount of the accrued tax which is subject to return according to Chapter 49 of this Code;

4) from the date of return of excessively (mistakenly) paid amounts of customs duties, taxes, customs fees and the penalty fee levied by customs authorities.

14. Execution of the tax liability of the structural division of legal nonresident person stopping activities in the Republic of Kazakhstan, and also permanent organization of legal nonresident person is made according to the procedure, determined by this Article.

15. Provisions of this Article do not extend on the liquidated legal resident persons in case of the choice of features of execution of the tax liabilities established by Articles 59 or 60 of this Code by them.

Article 59. Features of execution of the tax liability separate categories of the liquidated legal resident persons

1. This Article establishes features of execution of the tax liability of the liquidated legal resident person which at the same time corresponds to the following conditions:

1) is not taxpayer on value added;

2) is not applied by special tax regime to producers of agricultural products, products of aquaculture (fish breeding) and agricultural cooperatives;

3) it is not reorganized or is not legal successor of the reorganized legal entity.

The provision of this subitem does not extend concerning the legal entities reorganized by transformation;

4) is not included in the plan of tax audits or in the list of selective tax audits based on results of actions of system of risks assessment or not included in the semi-annual schedule of the tax audits which are carried out on special procedure on the basis of risk degree assessment;

5) does not stay on the registration registry as the taxpayer performing separate types of activity.

This Article is applied to the legal resident persons corresponding to the conditions determined by this Item during the term of limitation period, stipulated in Clause 48th of this Code. Provisions of this Item extend also on legal entities whose period from the date of creation less than the term of limitation period, stipulated in Clause the 48th of this Code.

2. The legal entity in case of decision making about liquidation at the same time represents to tax authority in the location:

1) tax statement for the activities termination;

2) liquidating tax statements;

3) interim liquidation balance sheet;

4) the tax statement for the removal from accounting of cash register according to the procedure determined by article 169 of this Code.

The document specified in the subitem 4) to part one of this Item is submitted the liquidated legal entity in case of statement of cash register on accounting in tax authority.

3. Liquidating tax statements are constituted on types of tax, payments in the budget and to social payments on which the liquidated legal entity is payer and (or) the tax agent, from the beginning of tax period at which the tax application for the activities termination, before date of submission of such statement is submitted.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

4. The liquidated legal entity pays taxes, payments to the budget and social payments reflected in liquidating tax statements no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment, payments in the budget and the social payments reflected in the tax statements provided before liquidating tax statements comes after the expiration specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

5. The tax authority within three working days from the date of receipt of the tax statement for the termination of activities of the liquidated legal entity sends inquiry for the period during which tax audit concerning the legal entity, within the term of limitation period, stipulated in Clause 48th of this Code was not carried out:

1) in authorized state bodies - about submission of data on the transactions with the property which is subject to state registration, made by the legal entity stopping activities and also about its property as of the date of receipt of request of tax authority;

2) in the banks of the second level and (or) the organization performing separate types of banking activities, - about submission of data on remaining balance and movement of money on business bank accounts, stopping activities, on the date of receipt of request of tax authority.

The data on requests of tax authority specified in this Item are subject to representation no later than twenty working days from the date of their obtaining if other is not established by the subitem 13) of Article part one 24 of this Code.

6. The tax authority within ten working days from the date of receipt of all data, stipulated in Item the 5th this Article, exercises cameral control and constitutes the conclusion according to the procedure which are determined by this Code.

In the conclusion results of cameral control and condition of calculations for taxes, payments in the budget and to social payments are reflected.

The conclusion is constituted in number of at least two copies and signed by officials of tax authority. One copy of the conclusion is handed no later than three working days after its signing to the liquidated legal entity under list or goes to it by mail the registered mail with the notification.

In case of return by post or other organization of communication of the conclusion sent by tax authority to the liquidated taxpayer (tax agent) by mail the registered mail with the notification, date of delivery of such conclusion is date of tax inspection with involvement of witnesses on the bases and according to the procedure which are determined by this Code.

7. In case of identification of violations by results of cameral control the liquidated legal entity no later than five working days from the date of receipt of the conclusion is handed the notification on elimination of the violations revealed by results of cameral control, according to the procedure, determined by Chapter 12 of this Code.

Execution of the notification on elimination of the violations revealed by results of cameral control is performed by the liquidated legal entity according to the procedure, determined by article 96 of this Code.

In case of non-execution of the notification and (or) disagreement of tax authorities with the explanations provided by the taxpayer concerning the liquidated legal entity tax audit is carried out. At the same time tax audit shall be begun no later than ten working days after the expiration of execution of such notification and (or) receipt of the explanation about disagreement on the revealed violations.

8. The tax debt of the liquidated legal entity arising including on the bases specified in item 4 of this Article is settled by its money including received from realization of its property according to the procedure of the priority established by the laws of the Republic of Kazakhstan.

9. If the property of the liquidated legal entity is not enough for repayment in full tax debt, the remaining part of tax debt is repaid by founders (participants) of the liquidated legal entity in the cases established by the laws of the Republic of Kazakhstan.

10. In case of absence at the liquidated legal entity of tax debt:

1) mistakenly paid amounts of taxes, payments in the budget and penalty fee are subject to return to this legal entity according to the procedure, determined by Article 103 of this Code;

2) excessively paid amounts of taxes, payments in the budget and penalty fee are subject to return to this legal entity according to the procedure, determined by Article of 101 of this Code;

3) paid amounts of penalties are subject to return to this legal entity on the bases and according to the procedure which are stipulated in Clause the 106th of this Code;

4) the amounts of customs duties, taxes, customs fees and the penalty fee levied by customs authorities which are excessively (mistakenly) paid to the budget are subject to return to this legal entity according to the procedure, determined by the customs legislation of the Republic of Kazakhstan.

11. In case of the income of physical persons and nonresidents, taxable at payment source, in the form of dividends during the period from the date of following behind day of receipt of the conclusion by the legal entity by results of cameral control about day of approval of the liquidation balance sheet the liquidated legal entity shall provide to tax authority in the place of the stay additional tax statements to liquidating tax statements on such tax liability and perform it in full.

12. The liquidated legal entity represents to tax authority in the location the liquidation balance sheet.

The liquidation balance sheet the liquidated legal entity represents within three working days from the date of receipt of the conclusion by results of cameral control in case of lack of tax debt, debt on social payments and accomplishment of provisions, stipulated in Item the 11th this Article.

13. In case of availability of the violations revealed by results of cameral control, tax debt, debt on social payments the liquidated legal entity represents the liquidation balance sheet within three working days from repayment date of tax debt, debt on social payments on condition of elimination of the violations revealed by results of cameral control, and accomplishment of provisions stipulated in Item the 11th this Article.

14. After submission of the liquidation balance sheet specified in Item 12 of this Article, and accomplishment of provisions, stipulated in Item the 13th this Article, the tax authority sends to the registering body performing state registration, re-registration of legal entities, state registration of the termination of activities of legal entities, accounting registration, re-registration, removal from accounting registration of structural divisions, data on lack (availability) of debt on which account is kept in tax authorities on the liquidated legal entity according to the procedure and terms which are stipulated in Clause the 100th of this Code.

Article 60. Features of execution of the tax liability separate categories of the liquidated legal resident persons and individual entrepreneurs stopping activities by results of the conclusion of audit for taxes

1. This Article establishes features of execution of the tax liability separate categories of the liquidated legal resident persons and individual entrepreneurs stopping activities which at the same time correspond to the following conditions:

1) the total amount of gross annual incomes taking into account adjustments of the liquidated legal entity and the individual entrepreneur stopping activities, for the period the term of limitation period, stipulated in Clause 48th of this Code constitutes no more 150th 000-fold monthly settlement indicator, the corresponding financial year established by the law on the republican budget and operating for January 1;

2) have available the conclusion of audit on taxes constituted no more than in twenty calendar days prior to date of submission to tax authority of the tax statement for the activities termination;

3) do not consist or did not consist during the term of limitation period, stipulated in Clause 48th of this Code, on registration accounting as the taxpayer performing separate types of activity.

At the same time, if by results of the conclusion of audit on taxes of voznik

yut obligations on calculation and tax payment and payments in the budget, to calculation, deduction, transfer of social payments, such obligations are subject to execution by the liquidated legal entity or the individual entrepreneur stopping activities within ten calendar days from the date of, the delivery following behind day to the taxpayer of the corresponding conclusion of audit on taxes.

2. Legal resident person in case of decision making about liquidation, the individual entrepreneur in case of decision making about the activities termination at the same time represent to tax authority in the place of the stay:

1) tax statement for the activities termination;

2) liquidating tax statements;

3) the conclusion of audit on taxes;

4) the tax statement for the removal from accounting of cash register according to the procedure determined by article 169 of this Code.

The document specified in the subitem 4) to part one of this Item is submitted the liquidated legal entity or the individual entrepreneur stopping activities in case of statement of cash register on accounting in tax authority.

3. Liquidating tax statements are constituted on types of tax, payments in the budget and to social payments on which the liquidated legal entity or the individual entrepreneur stopping activities is payer and (or) the tax agent, from the beginning of tax period at which the tax application for the activities termination, before date of submission of such statement is submitted.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

4. The liquidated legal entity or the individual entrepreneur stopping activities pays taxes, payments to the budget and lists the social payments reflected in liquidating tax statements no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment, payments in the budget and transfers of the social payments reflected in the tax statements provided before liquidating tax statements comes after the expiration specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

5. In case of absence at the liquidated legal entity or the individual entrepreneur stopping activities, tax debt:

1) mistakenly paid amounts of taxes, payments in the budget and penalty fee are subject to return to this taxpayer according to the procedure, determined by Article 103 of this Code;

2) excessively paid amounts of taxes, payments in the budget and penalty fee are subject to return to this taxpayer according to the procedure, determined by Article of 101 of this Code;

3) paid amounts of penalties are subject to return to this taxpayer on the bases and according to the procedure which are stipulated in Clause the 106th of this Code;

4) the amounts of customs duties, taxes, customs fees and the penalty fee levied by customs authorities which are excessively (mistakenly) paid to the budget are subject to return to this taxpayer according to the procedure, determined by the customs legislation of the Republic of Kazakhstan.

6. The tax authority no later than ten working days from the date of receipt of the documents specified in Item 2 of this Article shall exercise cameral control according to the procedure, determined by article 95 of this Code.

In case of identification of violations by tax authorities by results of cameral control the liquidated legal entity or the individual entrepreneur stopping activities is handed the notification on the elimination of violations according to the procedure determined by Chapter 12 of this Code.

Execution of the notification on elimination of the violations revealed by results of cameral control is performed by the liquidated legal entity or the individual entrepreneur stopping activities, according to the procedure, determined by article 96 of this Code.

Payment (transfer) of tax debt, debt on social payments is made by the taxpayer no later than ten calendar days from the date of execution of the notification on elimination of the violations revealed by results of cameral control.

7. In cases of non-execution of the notification and (or) disagreement of tax authorities with the explanations provided by the taxpayer concerning the liquidated legal entity or the individual entrepreneur stopping activities, the tax authority carries out tax audit on the facts and circumstances revealed concerning such taxpayer which formed the basis for purpose of this check.

8. In case of the income of physical persons and nonresidents, taxable at payment source, in the form of dividends during the period from the date of following behind day of completion of cameral control about day of approval of the liquidation balance sheet the liquidated legal entity shall provide to tax authority in the place of the stay additional tax statements to liquidating tax statements on such tax liability and perform it in full.

9. In cases of execution of the provisions established in Items 4, of 5, 6 and 8 these Articles and lack of tax debt, debt on social payments, and also on condition of elimination of the violations revealed by results of the cameral control which is carried out by tax authority, the liquidated legal entity represents to tax authority in the location the liquidation balance sheet.

The liquidated legal entity represents the liquidation balance sheet within fifteen working days from the date of obtaining by tax authority of the documents specified in Item 2 of this Article on condition of lack of tax debt, debt on social payments and accomplishment of provisions, stipulated in Item the 8th this Article.

In cases of availability of the violations revealed by results of cameral control, tax debt, debt on social payments the liquidated legal entity represents the liquidation balance sheet within three working days from repayment date of tax debt, debt on social payments on condition of elimination of the violations revealed by results of cameral control, and accomplishment of provisions stipulated in Item the 8th this Article.

10. After accomplishment of provisions, stipulated in Item the 9th this Article, the tax authority sends to the registering body performing state registration, re-registration of legal entities, state registration of the termination of activities of legal entities, accounting registration, re-registration, removal from accounting registration of structural divisions, data on lack (availability) of debt on which account is kept in tax authorities on the liquidated legal entity according to the procedure and terms which are stipulated in Clause the 100th of this Code.

11. The tax liability of the individual entrepreneur who stopped activities is considered fulfilled after implementation of cameral control on condition of absence or repayment of tax debt, debt on social payments, elimination of the violations revealed by results of cameral control, in full.

12. Date of removal of the individual entrepreneur from registration accounting in tax authority is completion date of the tax liability according to Item 11 of this Article.

13. The tax authority no later than three working days from the date specified in Item 12 of this Article strikes the individual entrepreneur off the registration register.

Information on removal of the individual entrepreneur from registration accounting is placed on Internet resource of authorized body.

14. The tax authority no later than three working days after the expiration of payment (transfer) of tax debt, debt on social payments, stipulated in Item the 6th this Article, refuses removal of the individual entrepreneur from registration accounting.

The basis for refusal in removal from registration accounting as the individual entrepreneur also is non-execution by the individual entrepreneur of the provisions established by this Article.

Article 61. Execution of the tax liability of the structural division of legal resident person stopping activities

1. In case of adoption by legal resident person of the decision on the termination of activities of the structural division are at the same time represented to tax authority in the location of structural division of legal resident person:

1) tax statement for the activities termination;

2) copy of the decision of legal resident person on the termination of activities of its structural division;

3) liquidating tax statements of structural division of the legal entity if other is not established by this Article.

2. Liquidating tax statements are constituted on types of tax, payments in the budget and social payments on which the structural division of the legal entity stopping activities is recognized as the independent payer, from the beginning of tax period at which the decision on the termination of activities of structural division of the legal entity, before date of submission of the tax statement for the activities termination is made.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

3. Tax payment, payments in the budget and the social payments reflected in liquidating tax statements, stipulated in Item 2 these Articles is made by the structural division stopping activities of the legal entity no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment, payments in the budget and the social payments reflected in the tax statements provided before liquidating tax statements comes after the term specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission of liquidating tax statements.

4. If the structural division of the legal entity stopping activities is not recognized by the independent taxpayer, payments in the budget and social payments, liquidating tax statements are not submitted.

5. The tax debt, the debt on social payments of the structural division of the legal entity stopping activities is repaid by money of the legal entity who created this structural division.

Article 62. Execution of the tax liability by reorganization of the legal entity by merge, accession, allocation

1. The legal entity within three working days from the date of decision making about reorganization by merge, accessions, allocations in writing reports about it to tax authority in the location.

Within three working days from the date of approval of the transfer act the legal entity reorganized by merge, accession represents to tax authority in the place of the stay at the same time:

1) liquidating tax statements;

2) transfer act.

Liquidating tax statements are constituted on types of tax, payments in the budget and to social payments on which the legal entity reorganized by merge, accession is payer and (or) the tax agent, from the beginning of tax period at which there was obligation on submission of such reporting, before date of its submission to tax authority.

The obligation on submission of liquidating tax statements by reorganization by merge is assigned to each legal entity who was part of again arisen legal entity by reorganization by accession - on the joined legal entity.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

By reorganization of the legal entity by allocation such person within three working days from the date of approval of the separation balance sheet represents to tax authority in the place of the stay the specified balance.

2. Execution of the tax liability of the reorganized legal entity is assigned to his legal successor (legal successors), except for submissions of liquidating tax statements.

3. Establishment of the legal successor (legal successors), and also shares of participation of the legal successor (legal successors) in repayment of tax debt of the reorganized legal entity is performed according to the civil legislation of the Republic of Kazakhstan.

4. Reorganization of the legal entity is not the basis of change of completion dates of its tax liability on tax payment, payments in the budget by the legal successor (legal successors) of this legal entity.

5. If the reorganized legal entity has excessively paid amounts of taxes, payments in the budget and penalty fee, the specified amounts are subject to offsetting on account of repayment of tax debt of the reorganized legal entity according to the procedure, determined by Article 102 of this Code.

If the reorganized legal entity has mistakenly paid amounts of taxes, payments in the budget and penalty fee, the specified amounts are subject to offsetting to the reorganized legal entity according to the procedure, determined by Article 103 of this Code.

6. In case of absence at the reorganized legal entity of tax debt:

1) mistakenly paid amounts of taxes, payments in the budget and penalty fee are subject to return to his legal successor (legal successors) in proportion to share in the property received by it (them) by reorganization, according to the procedure, determined by Article 103 of this Code;

2) excessively paid amounts of taxes, payments in the budget and penalty fee are subject to return to his legal successor (legal successors) in proportion to share in the property received by it (them) by reorganization, according to the procedure, determined by Article of 101 of this Code.

7. By reorganization of the legal entity by allocation according to the decision of the Government of the Republic of Kazakhstan the excess of the value added tax which developed at the reorganized legal entity - the taxpayer on value added for date of reorganization, is subject to transfer to his legal successor (legal successors).

At the same time the excess of the value added tax which is subject to transfer to the legal successor (legal successors) of the legal entity reorganized by allocation is determined in proportion to share of residual cost of the fixed assets transferred to the legal successor (legal successors).

Residual cost of fixed assets is determined based on the separation balance sheet of the legal entity reorganized by allocation.

This Item is applied provided that the controlling stock of the legal entity reorganized by allocation is owned by national managing holding.

8. Tax authority within ten working days from the date of receipt of data of national registers of identification numbers on reorganization of the legal entity in the way:

1) merges - the balance on personal accounts of the legal entities who were part of again arisen legal entity, tax authority in the location of again arisen legal entity based on the transfer act tells;

2) accessions - the balance on personal account of the joined legal entity tells to tax authority in the location of the legal entity which the specified legal entity, based on the transfer act joined;

3) allocations - the balance on personal account of the legal entity who allocated again arisen legal entity tells to tax authority in the location of again arisen legal entity based on the separation balance sheet.

Article 63. Execution of the tax liability of permanent organization without opening of structural division of legal nonresident person by transfer to them of the rights and obligations in connection with availability of the place of effective management (the location of the actual governing body) in the Republic of Kazakhstan

1. Legal nonresident person in the presence at it in the Republic of Kazakhstan of permanent organization without opening of structural division and decision making about transfer of the place of effective management (the location of the actual governing body) from foreign state to the Republic of Kazakhstan shall within three working days after submission of the tax statement for statement on registration accounting as the taxpayer according to Item 2 of article 76 of this Code in writing report to tax authority in the location of such permanent organization about assignment of rights and obligations by such permanent organization to the legal entity, the place of effective management (the location of the actual governing body) of which is in the Republic of Kazakhstan.

Within fifteen calendar days from the date of statement on registration accounting as the taxpayer the permanent organization of the specified legal nonresident person shall provide to tax authority:

1) tax statement for removal from registration accounting;

2) liquidating tax statements;

3) transfer act.

Liquidating tax statements are constituted on types of tax, payments in the budget and to social payments on which the permanent organization transferring the rights and obligations is payer and (or) the tax agent, from the beginning of tax period at which there was obligation on submission of such reporting, before date of its submission to tax authority.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

2. Execution of the tax liability of the permanent organization transferring the rights and obligations to the legal entity is assigned to such legal entity created by the legislation of foreign state, the place of effective management (the location of the actual governing body) of which is in the Republic of Kazakhstan (legal successor).

3. Assignment of rights and obligations by permanent organization to the legal entity is not the basis for change of completion dates of its tax liability on tax payment, payments in the budget by the legal entity created by the legislation of foreign state, the place of effective management (the location of the actual governing body) of which is in the Republic of Kazakhstan.

4. In case of absence at the permanent organization transferring the rights and obligations to the legal entity, tax debt excessively (mistakenly) paid amounts of taxes, payments in the budget and penalty fee are subject to return to the legal entity created by the legislation of foreign state, the place of effective management (the location of the actual governing body) of which is in the Republic of Kazakhstan.

5. The tax authority within ten working days from the date of receipt of the documents specified in Item 1 of this Article transmits balance on personal account of the permanent organization transferring the rights and obligations to the legal entity to tax authority in the location of the legal entity to which the rights and obligations of permanent organization, based on the transfer act are transferred.

Article 64. Execution of the tax liability of the legal entity by reorganization by separation

1. The legal entity within three working days from the date of decision making about reorganization by separation in writing reports about it to tax authority in the location.

The legal entity by reorganization by separation within three working days from the date of approval of the separation balance sheet at the same time represents to tax authority in the location:

1) tax statement for conducting tax audit;

2) liquidating tax statements.

2. Liquidating tax statements are constituted on types of tax, payments in the budget and to social payments on which the reorganized legal entity is payer and (or) the tax agent, from the beginning of tax period at which the tax application for conducting tax audit, before date of submission of such statement is submitted.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

3. Tax payment, payments in the budget and the social payments reflected in liquidating tax statements is made by the reorganized legal entity no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment, payments in the budget and the social payments reflected in the tax statements provided before liquidating tax statements comes after the term specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission of liquidating tax statements.

4. Tax audit shall be begun by tax authority no later than twenty working days after receipt of the tax statement of the reorganized legal entity by it.

5. After completion of tax audit by reorganization in the way

separations the reorganized legal entity represents to tax authority in the location the separation balance sheet.

If the reorganized legal entity has excessively paid amounts of taxes, payments in the budget and penalty fee, the specified amounts are subject to offsetting on account of repayment of tax debt of the reorganized legal entity according to the procedure, determined by Article 102 of this Code.

If the reorganized legal entity has mistakenly paid amounts of taxes, payments in the budget and penalty fee, the specified amounts are subject to offsetting according to the procedure, determined by Article 103 of this Code.

In case of absence at the reorganized legal entity of tax debt:

1) mistakenly paid amounts of taxes, payments in the budget and penalty fee are subject to return to his legal successor (legal successors) in proportion to share in the property received by it (them) by reorganization, according to the procedure, determined by Article 103 of this Code;

2) excessively paid amounts of taxes, payments in the budget and penalty fee are subject to return to his legal successor (legal successors) in proportion to share in the property received by it (them) by reorganization, according to the procedure, determined by Article of 101 of this Code;

3) the amounts of customs duties, taxes, customs fees and the penalty fee levied by customs authorities which are excessively (mistakenly) paid to the budget are subject to return to his legal successor (legal successors) in proportion to share in the property received by it (them) by reorganization, according to the procedure, determined by the customs legislation of the Republic of Kazakhstan;

4) excessively (mistakenly) paid amounts of penalties are subject to return to his legal successor (legal successors) in proportion to share in the property received by it (them) by reorganization, according to the procedure, determined by article 106 of this Code.

The reorganized legal entity submits the documents specified in this Item within three working days from the date of completion of tax audit in case of simultaneous observance of the following conditions:

1) lack of tax debt, debt on social payments;

2) lack of excessively (mistakenly) paid amounts of taxes, payments in the budget, penalty fee and penalties;

3) lack of the unexecuted tax statement on carrying out offsetting and (or) return of excessively (mistakenly) paid amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities.

In case of availability of tax debt, debt on social payments, excessively (mistakenly) paid amounts of taxes, payments to the budget, penalty fee and penalties the reorganized legal entity submits the documents specified in this Item within three working days from date which will come the last:

1) from repayment date of tax debt, debt on social payments;

2) from the date of return of excessively (mistakenly) paid amounts of taxes, payments to the budget, penalty fee and penalties;

3) from the date of return of excessively (mistakenly) paid amounts of customs duties, taxes, customs fees and the penalty fee levied by customs authorities.

6. The tax authority within ten working days from the date of receipt of data of national registers of identification numbers transmits balance on personal accounts of the divided legal entity to tax authority in the location of again arisen legal entities based on the separation balance sheet.

7. Execution of the tax liability of the reorganized legal entity is assigned to his legal successor (legal successors), except for submissions of liquidating tax statements.

8. Establishment of the legal successor (legal successors), and also shares of participation of the legal successor (legal successors) in repayment of tax debt of the reorganized legal entity is performed according to the civil legislation of the Republic of Kazakhstan.

9. Reorganization of the legal entity is not the basis of change of completion dates of its tax liability on tax payment, payments in the budget by the legal successor (legal successors) of this legal entity.

Article 65. Execution of the tax liability of the individual entrepreneur stopping activities

1. The individual entrepreneur within a month from the date of decision making about the activities termination at the same time represents to tax authority in the place of the stay:

1) tax statement for conducting tax audit;

2) liquidating tax statements.

2. Liquidating tax statements are constituted on types of tax, payments in the budget and to social payments on which the individual entrepreneur stopping activities is payer and (or) the tax agent, from the beginning of tax period at which the tax application for conducting tax audit, before date of submission of such statement is submitted.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

3. Tax payment, payments in the budget and the social payments reflected in liquidating tax statements is made by the individual entrepreneur stopping activities no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment, payments in the budget and the social payments reflected in the tax statements provided before liquidating tax statements comes after the expiration specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission of liquidating tax statements.

4. Tax audit shall be begun no later than twenty working days after obtaining by tax authority of the tax statement of the individual entrepreneur stopping activities.

5. The tax debt of the individual entrepreneur stopping activities is settled by its money including received from realization of its property according to the procedure of the priority established by the laws of the Republic of Kazakhstan.

6. If the individual entrepreneur stopping activities has excessively paid amounts of taxes, payments in the budget and penalty fee, then the specified amounts are subject to offsetting on account of repayment of tax debt of the individual entrepreneur stopping activities, according to the procedure, determined by Article 102 of this Code.

If the individual entrepreneur stopping activities has mistakenly paid amounts of taxes, payments in the budget and penalty fee, the specified amounts are subject to offsetting according to the procedure, determined by Article 103 of this Code.

7. In case of absence at the individual entrepreneur stopping activities, tax debt:

1) mistakenly paid amounts of taxes, payments in the budget and penalty fee are subject to return to this individual entrepreneur according to the procedure, determined by Article 103 of this Code;

2) excessively paid amounts of taxes, payments in the budget and penalty fee are subject to return to this individual entrepreneur according to the procedure, determined by Article of 101 of this Code;

3) paid amounts of penalties are subject to return to this individual entrepreneur according to the procedure, determined by article 106 of this Code;

4) the amounts of customs duties, taxes, customs fees and the penalty fee levied by customs authorities which are excessively (mistakenly) paid to the budget are subject to return to this individual entrepreneur according to the procedure, determined by the customs legislation of the Republic of Kazakhstan.

8. The tax liability of the individual entrepreneur who stopped activities is considered fulfilled after completion of tax audit and in case of absence or repayment of tax debt, the debt on social payments including formed by results of tax audit in terms, stipulated in Clause the 115th of this Code.

9. Date of removal of the individual entrepreneur from registration accounting in tax authority is completion date of the tax liability according to Item 8 of this Article.

10. The tax authority no later than three working days from the date of execution of the tax liability according to Item 8 of this Article performs removal from registration accounting as the individual entrepreneur and places information on removal of the individual entrepreneur from registration accounting on Internet resource of authorized body.

11. The basis for refusal in removal from registration accounting as the individual entrepreneur is availability of tax debt, debt on social payments, not paid to terms, stipulated in Clause the 115th of this Code.

12. Provisions of this Article do not extend to the individual entrepreneurs applying features of execution of the tax liability in case of the termination of activities according to this Code.

Article 66. Features of execution of the tax liability separate categories of the individual entrepreneurs and persons who are engaged in private practice in case of the activities termination

1. This Article establishes features of execution of the tax liability by the individual entrepreneurs and persons who are engaged in private practice, stopping activities at the same time corresponding to the following conditions:

1) are not taxpayers on value added;

2) are not included in the plan of tax audits or the list of selective tax audits by results of actions of system of risks assessment or not included in the semi-annual schedule of the tax audits which are carried out on special procedure on the basis of risk degree assessment.

This Article is applied to the individual entrepreneurs or persons who are engaged in private practice, corresponding to the conditions determined by this Item during the term of limitation period, stipulated in Clause 48th of this Code. Provisions of this Item are applied also to individual entrepreneurs who have period of time from the date of state registration as individual entrepreneurs less than the term of limitation period, of this Code established articles 48.

2. The individual entrepreneur or person who is engaged in private practice in case of decision making about the activities termination at the same time represents to tax authority in the location:

1) tax statement for the activities termination;

2) the notification on the beginning or the termination of activities as the taxpayer performing separate types of activity in the form approved by authorized body in the sphere of permissions and notifications in the presence of such accounting;

3) liquidating tax statements;

4) the tax statement for the removal from accounting of cash register according to the procedure determined by article 169 of this Code.

The document specified in the subitem 4) to part one of this Item is submitted the individual entrepreneur stopping activities in case of statement of cash register on accounting in tax authority.

3. Liquidating tax statements are constituted on types of tax, payments in the budget and to social payments on which the individual entrepreneur or person who is engaged in private practice, stopping activities are taxpayers (tax agents), from the beginning of tax period at which the tax application for the activities termination, before date of submission of such statement is submitted.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

4. Tax payment, payments in the budget and the social payments reflected in liquidating tax statements is made by the individual entrepreneur or person who is engaged in private practice, stopping activities no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment, payments in the budget and the social payments reflected in the tax statements provided before liquidating tax statements comes after the term specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

5. The tax authority within three working days from the date of receipt of the tax statement of the individual entrepreneur or person who is engaged in private practice shall send inquiry for the termination of activities:

1) in authorized state bodies - about submission of data on the transactions with the property which is subject to state registration, made by the individual entrepreneur, or person who is engaged in private practice, stopping activities and also about their property as of the date of receipt of the tax statement for the activities termination;

2) in the banks of the second level and (or) the organization performing separate types of banking activities - about submission of data on remaining balance and movement of the money on bank accounts of the individual entrepreneur or person who is engaged in private practice stopping activities for the date of receipt of the tax statement for the activities termination.

The data on transactions provided by the subitem 1) of part one of this Item and also on movement of money on bank accounts are represented for the period during which tax audit concerning the individual entrepreneur or person who is engaged in private practice, stopping activities within the term of limitation period, stipulated in Clause 48th of this Code, about day of receipt by tax authority of the tax statement for the activities termination was not carried out.

6. The data on requests of tax authority specified in Item 5 of this Article shall be provided no later than twenty working days from the date of their obtaining if other is not established by the subitem 13) of Article part one 24 of this Code.

7. The tax authority within ten working days from the date of receipt of all data, stipulated in Item the 5th this Article, shall exercise cameral control and constitute the conclusion according to the procedure, determined by this Code.

In the conclusion results of cameral control and condition of calculations for taxes, payments in the budget and to social payments are reflected.

The conclusion is constituted in number of at least two copies and signed by officials of tax authority. One copy of the conclusion is handed no later than three working days after its signing to the individual entrepreneur or person who is engaged in private practice under list or goes to it by mail the registered mail with the notification.

In case of return by post or other organization of communication of the conclusion sent by tax authority to the individual entrepreneur or person who is engaged in private practice, by mail the registered mail with the notification, date of delivery of such conclusion is date of tax inspection on the bases and according to the procedure which are determined by this Code.

8. In case of identification of violations by results of cameral control the individual entrepreneur or person who is engaged in private practice no later than five working days from the date of receipt of the conclusion is handed the notification on elimination of the violations revealed by results of cameral control, according to the procedure, determined by Chapter 12 of this Code.

Execution of the notification on elimination of the violations revealed by results of cameral control is performed by the individual entrepreneur or person who is engaged in private practice, according to the procedure, determined by article 96 of this Code.

In case of non-execution of the notification and (or) disagreement of tax authorities with the explanations provided by the taxpayer concerning the individual entrepreneur or person who is engaged in private practice, stopping activities tax audit is carried out. At the same time tax audit shall be begun no later than ten working days after the expiration of execution of such notification and (or) receipt of the explanation about disagreement on the revealed violations.

9. The tax debt of the individual entrepreneur or person who is engaged in private practice, stopping activities, is settled by the money of the specified individual entrepreneur or person who is engaged in private practice including received from realization of its property according to the procedure of the priority established by the laws of the Republic of Kazakhstan.

10. If the individual entrepreneur or person who is engaged in private practice, stopping activities have excessively paid amounts of taxes, payments in the budget and penalty fee, then the specified amounts are subject to offsetting on account of repayment of tax debt of this individual entrepreneur or person who is engaged in private practice, according to the procedure, determined by Article 102 of this Code.

If the individual entrepreneur or person who is engaged in private practice, stopping activities have mistakenly paid amounts of taxes, payments in the budget and penalty fee, the specified amounts are subject to offsetting according to the procedure, determined by Article 103 of this Code.

11. In case of absence at the individual entrepreneur or person who is engaged in private practice, stopping activities, tax debt:

1) mistakenly paid amounts of taxes, payments in the budget and penalty fee are subject to return to this taxpayer according to the procedure, determined by Article 103 of this Code;

2) excessively paid amounts of taxes, payments in the budget and penalty fee are subject to return to this taxpayer according to the procedure, determined by Article of 101 of this Code;

3) paid amounts of penalties are subject to return to this taxpayer according to the procedure, determined by article 106 of this Code;

4) the amounts of customs duties, taxes, customs fees and the penalty fee levied by customs authorities which are excessively (mistakenly) paid to the budget are subject to return to this taxpayer according to the procedure, determined by the customs legislation of the Republic of Kazakhstan.

12. Payment (transfer) of tax debt, debt on social payments is made by the taxpayer no later than ten calendar days from the date of creation of the conclusion or execution of the notification on elimination of the violations revealed by results of cameral control.

13. The individual entrepreneur or person who is engaged in private practice are recognized struck off the registration register from the date of:

1) creation of the conclusion - in the absence of violations by results of cameral control and tax debt, debt on social payments;

2) execution of the notification on elimination of the violations revealed by results of cameral control - in the presence of such violations and lack of tax debt, debt on social payments;

3) repayments of tax debt, debt on social payments - in the presence of tax debt and condition of elimination of the violations revealed by results of cameral control, in full.

Information on removal of the individual entrepreneur or person who is engaged in private practice, from registration accounting according to the procedure, determined by this Item, is placed on Internet resource of authorized body within three working days from the date of removal of such taxpayers from registration accounting.

The basis for refusal in removal from registration accounting as the individual entrepreneur or person who is engaged in private practice is availability of tax debt, debt on social payments, not paid to terms, stipulated in Item the 12th this Article.

Article 67. The termination of activities of separate categories of individual entrepreneurs in the simplified procedure

1. The termination of activities of separate categories of individual entrepreneurs in the simplified procedure is performed without carrying out cameral control, stipulated in Clause 95th of this Code, based on one of the following documents:

1) tax statement of the taxpayer for the activities termination;

2) the written consent containing in the tax statement for suspension (prolongation, renewal) of submission of tax statements or in calculation of cost of the patent - in cases, stipulated in Item the 5th this Article.

2. The individual entrepreneurs corresponding at the time of submission of the tax statement for the activities termination to at the same time following conditions are subject to the termination of activities in the simplified procedure:

1) not staying on the registration registry as the taxpayer on value added;

2) not performing activities in the form of joint venture;

3) not performing separate types of activity specified in Item 1 of article 88 of this Code;

4) absent in respect of tax audits or in the list of selective tax audits by results of actions of system of risks assessment or absent in the semi-annual schedule of the tax audits which are carried out on special procedure on the basis of risk degree assessment;

5) not having tax debt, debt on social payments;

6) not having high level it is risk on risk management system.

This Article is applied to the individual entrepreneurs corresponding to conditions, certain subitems 1), 2), 3) and 4) of part one of this Item during the term of limitation period, stipulated in Clause 48th of this Code, before date of submission of the tax statement for the termination of activities or approach of cases, stipulated in Item the 5th this Article.

3. In case of the termination of activities in the simplified procedure for the basis provided by the subitem 1) of Item 1 of this Article, the individual entrepreneur represents to tax authority in the place of the stay at the same time:

1) tax statement for the activities termination;

2) liquidating tax statements;

3) the tax statement for the removal from accounting of cash register (in case of its availability) according to the procedure determined by article 169 of this Code.

Liquidating tax statements are constituted on types of tax, payments in the budget and to social payments on which the individual entrepreneur stopping activities is payer and (or) the tax agent, from the beginning of tax period at which the tax application for the activities termination, before date of submission of such statement is submitted.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

4. In case of the termination of activities in the simplified procedure for the basis provided by the subitem 1) of Item 1 of this Article tax payment, payments in the budget and the social payments reflected in liquidating tax statements is made no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment, payments in the budget and the social payments reflected in the tax statements provided before liquidating tax statements comes after the expiration specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission of liquidating tax statements.

The tax authority no later than three working days from the date of execution of the tax liability according to this Item performs removal of the individual entrepreneur from registration accounting and places information on removal of the individual entrepreneur from registration accounting on Internet resource of authorized body.

The tax authority refuses removal from registration accounting as the individual entrepreneur and places information on Internet resource of authorized body in case of:

1) discrepancy to conditions, stipulated in Item 2 these Articles, and (or) failure to meet requirements of Item 3 of this Article within three working days from the date of submission of the tax statement for the activities termination;

2) failure to meet requirements, provided by this Item, within three working days from expiry date of tax payment, payments in the budget and social payments.

5. Individual entrepreneurs in the following cases are subject to the termination of activities in the simplified procedure for the basis provided by the subitem 2) of Item 1 of this Article:

1) applying special tax regime on the basis of the patent and not provided within sixty calendar days from the date of expiration of the patent or the end of the period of suspension of operations the next calculation of cost of the patent;

2) the ends of the period of suspension of operations which suspended submission of tax statements and not provided later tax statements within sixty calendar days from the date of the expiration of the submission of tax statements established by this Code.

Removal from registration accounting as the individual entrepreneur in the cases specified in this Item is performed by tax authority in the location of the individual entrepreneur:

in case of compliance to conditions, stipulated in Item 2 these Articles;

on condition of lack of the cash register staying on the registration registry in tax authority;

within three working days from the date of the expiration of one of the terms established to subitems 1) and 2) of part one of this Item.

Information on the removal of the individual entrepreneur from registration accounting according to the procedure determined by this Item is placed on Internet resource of authorized body within three working days from the date of the expiration of one of the terms established to subitems 1) and 2) of part one of this Item.

6. The taxpayer is recognized struck off the registration register as the individual entrepreneur from the date of following behind day:

tax payments, payments in the budget and social payments in case of the termination of activities in the simplified procedure for the basis provided by the subitem 1) of Item 1 of this Article;

expirations of the last patent (except as specified suspensions of operations) in case of the termination of activities in the simplified procedure for the basis provided by the subitem 2) of Item 1 of this Article;

the ends of the period of the suspension of operations specified in the tax statement for suspension (prolongation, renewal) of submission of tax statements in case of the termination of activities in the simplified procedure for the basis provided by the subitem 2) of Item 1 of this Article.

7. In case of identification of violations by tax authority during the term of limitation period after the termination of activities of the individual entrepreneur according to this Article calculation of the tax liabilities on taxes, payments in the budget and to social payments on the activities performed during registration as the individual entrepreneur is made by physical person according to the tax legislation of the Republic of Kazakhstan existing at the time of emergence of obligations on their payment.

Section 3. Tax control and other forms of tax administration

Chapter 8. General provisions

Article 68. Tax administration

1. Tax administration is system (set) of the measures and methods performed by tax authorities and other authorized state bodies on taxation and the payments in the budget consisting including in implementation of tax control, application of methods of ensuring execution of the tax liability which is not fulfilled in time and measures of recovery by enforcement of tax debt and also rendering the state services and other forms of tax administration established by this Code.

1-1. For the purpose of upgrade and enhancement of tax administration tax authorities have the right to enable the realization (implementation) of the pilot projects providing other procedure for tax administration and execution of the tax liabilities by taxpayers.

At the same time categories of taxpayers to whom the pilot project will extend of the right and obligations of taxpayers, tax and other authorized state bodies, and also the organizations, the territory (site) and (or) the region of implementation of realization (implementation) of pilot projects, rules and terms of realization (implementation) of pilot projects are determined by authorized body.

2. Tax administration is based on the principles:

1) legality;

2) increases in efficiency of interaction between the taxpayer and tax authorities;

3) the differentiated approach when implementing the tax administration based on risks assessment.

Article 69. Tax control

1. Tax control is the state control exercised by tax authorities of execution of regulations of the tax legislation of the Republic of Kazakhstan, other legislation of the Republic of Kazakhstan, control of which execution is imposed on tax authorities.

2. Tax control is exercised in:

1) to form of tax audit;

2) other forms of the state control.

3. Within these forms of tax control are performed:

1) accounting of execution of the tax liability, obligation on calculation, deduction and transfer of social payments;

2) control of observance of procedure for application of cash registers;

3) control of excise goods, and also of aviation fuel, biofuel and fuel oil;

4) control in case of transfer pricing;

5) control of observance of accounting treatment, storage, assessment, further use and realization of the property turned (arrived) in property state;

6) control of activities of authorized state and local executive bodies regarding execution of tasks on implementation of the functions directed to execution of the tax legislation of the Republic of Kazakhstan;

7) control of observance of procedure for execution of accompanying waybills on goods;

8) control of turnover of goods, the subject markings and traceability, within competence.

4. Within other forms of the state control it is also performed:

1) registration of taxpayers in tax authorities;

2) acceptance of tax forms;

3) cameral control;

4) tax monitoring;

5) tax inspection;

6) control of accounting of ethyl alcohol in the organizations performing production of ethyl alcohol;

7) establishment of compliance of the applicant to the qualification requirements imposed to activities for production of ethyl alcohol and alcoholic products, and also tobacco products.

5. The authorized body jointly with special state bodies, bodies of military investigation of the Ministry of Defence of the Republic of Kazakhstan, law enforcement agencies determines special procedure for carrying out cameral control, tax audit and the list of persons concerning which such procedure is carried out.

6. The general procedure for conducting tax audit is determined according to the Entrepreneurial code of the Republic of Kazakhstan.

7. Features of procedure and terms of conducting tax audit are determined by this Code.

8. Customs authorities exercise tax control within the competence, apply methods of providing the tax liability which is not fulfilled in time and measure of recovery by enforcement for the taxes which are subject to payment in connection with movement of goods through customs border of the Eurasian Economic Union according to this Code, the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.

Article 70. Tax inspection

1. Tax inspection is other form of the state control performed by tax authorities for the purpose of confirmation of the actual stay or absence of the taxpayer (tax agent).

Tax examination is conducted in working hours in the location specified in registration data of the taxpayer (tax agent).

For participation in carrying out tax inspection witnesses according to the procedure, determined by this Code are attracted.

2. The basis for carrying out tax inspection are:

1) impossibility of delivery to the taxpayer (tax agent) of the notice on conducting tax audit, the instruction, conclusion by results of cameral control, the preparatory act of tax audit, the act of tax audit, the decision about facet cheniya on hand property and (or) the act of the inventory limited at the disposal of property;

2) return by post or other organization of communication of the notification provided to subitems 2), 3) and 7) of Item 2 of article 114 of this Code directed by tax authority by mail the registered mail with the notification on absence reason of the taxpayer (tax agent) in the location.

At the same time tax inspection on the basis provided by this subitem concerning the taxpayer (tax agent) is carried out after day of return of such letter by post or other organization of communication.

Provisions of this subitem are not applied in case, stipulated in Item 3 articles 115 of this Code;

3) need for confirmation of the actual stay or absence of the taxpayer who is the taxpayer on value added according to the subitem 1) of Item 1 of article 367 of this Code in the location specified in registration data.

The basis for carrying out tax inspection provided by this subitem is not applied to the taxpayers who suspended submission of tax statements according to the procedure, determined by Articles 213 and 214 of this Code, and also taxpayers to whom insolvency proceeding is applied;

4) need for confirmation of the actual stay or absence of the taxpayer who did not perform the notification provided by the subitem 10) of Item 2 of article 114 of this Code, and also the taxpayer, acknowledged idle according to Article of 91 of this Code.

3. By results of tax inspection the statement of tax inspection in which are specified is drawn up:

place, date and time of creation;

position, surname, name and middle name (if it is specified in the identity document) the official of the tax authority which drew up the statement;

name of tax authority;

surname, name and middle name (if it is specified in the identity document), the name and document number, proving the identity, the residential address of the attracted witness;

surname, name and middle name (if it is specified in the identity document) and (or) the name of the taxpayer, its identification number;

information on results of tax inspection.

The tax authority no later than the day following behind day of creation of the act of tax inspection which establishes absence of the taxpayer in the location specified in its registration data places on Internet resource of authorized body information on such taxpayer with indication of its identification number, the name or surname, name, middle name (if it is specified in the identity document), dates of the act of tax inspection.

4. In case of establishment as a result of the tax examination conducted on the basis specified in the subitem 3) of Item 2 of this Article, the actual absence of the taxpayer in the location specified in registration data, the tax authority sends to such taxpayer the notification on confirmation of the location (absence) of the taxpayer.

5. Within twenty working days from the date of the direction tax authority of the notification specified in item 4 of this Article, the taxpayer shall provide in attendance procedure to tax authority the written explanation about absence reasons at the time of tax inspection with appendix of notarially attested copies of the documents confirming the location of the taxpayer.

The document confirming the location of the taxpayer is one of the following documents:

confirming the property right to real estate (uses of it);

written consent of physical person on which property right there is real estate declared as the location.

Term between dates of the notarial attestation of the copy of the document confirming the location of the taxpayer, and its submission to tax authority shall not exceed ten working days.

In case of non-execution by the taxpayer of the requirement specified in part one of this Item, the tax authority performs one of the following actions:

1) stops account transactions according to bank accounts of such taxpayer according to the subitem 6) of Item 1 of article 118 of this Code;

2) is made by removal from registration accounting on the value added tax according to the procedure, determined by item 4 of article 85 of this Code, in case of absence at such taxpayer of the opened bank accounts for the last date of the term established by this Item for submission of the written explanation.

6. In the case specified in the subitem 1) to part four of Item 5 of this Article, the taxpayer within five working days from the date of suspension of account transactions according to its bank accounts shall provide in attendance procedure to tax authority the written explanation about absence reasons in the location at the time of tax inspection.

In case of non-execution by the taxpayer of the requirement established by part one of this Item, the tax authority makes removal of such taxpayer from registration accounting on the value added tax according to the procedure, determined by item 4 of article 85 of this Code.

Article 71. Participation of witnesses

1. Making of the following actions of officials of tax authorities according to their requirement or the requirement of the taxpayer (tax agent) can be performed with participation of witnesses:

1) delivery by the official of tax authorities of the notification on execution of the tax liability, the order on suspension of account transactions on cash desk, decisions on restriction on hand property, the act of the belongings list, the notice on conducting tax audit, the instruction, the act of tax audit and other documents of the tax authorities provided by this Code;

2) restriction on hand property of the taxpayer (tax agent);

3) inspection of the property which is the taxation object and (or) object connected with the taxation, irrespective of its location, carried out based on the instruction;

4) carrying out based on the instruction of inventory count of property (except premises) the taxpayer (tax agent), including using special means (the photo audio-video equipment), according to the procedure, determined by this Code;

5) tax inspection.

2. As witnesses the full age, capable citizens in number of at least two people who are not interested in the result of actions of the official of tax authorities and the taxpayer (tax agent) can be attracted.

3. Participation as the understood officials of state bodies and workers, founders of the taxpayer (tax agent) concerning which action is carried out is not allowed.

4. Witnesses certify the fact, content and results of actions of officials of tax authorities and the taxpayer (tax agent) when which making they were present, fixed in the protocol (act) constituted by the official of tax authorities.

5. The witness has the right to do notes concerning committed actions. Notes of the witness are subject to entering in the protocol (act) constituted by the official of tax authorities.

6. In the protocol (act) constituted by the official of tax authorities with participation of witnesses are specified:

1) position, surname, name, middle name (if it is specified in the identity document) the official of tax authorities who constituted the protocol (act);

2) name of tax authority;

3) place and date of making of action;

4) surname, name, middle name (if it is specified in the identity document), birth date, the residence, the name and document number, each person proving the identity participating in operation or who was present at its carrying out;

5) content of action and sequence of its carrying out;

6) time of the beginning and end of action;

7) the facts and circumstances elicited when making action.

7. The official of tax authorities shall inform of the protocol (act) of all persons who were participating in making of action or being present at its making. After acquaintance with the protocol (act) the officials of tax authorities, and also all persons who were participating in making of action or being present at its making sign the protocol (act).

8. Pictures and negatives, videos or other materials performed when making of operation (are applied to the protocol (act) in case of their availability).

9. The protocol (act) constituted by the official of tax authorities according to the procedure, determined by this Article, fixes and confirms the fact of making of the actions specified in Item 1 of this Article.

Article 72. Determination of the income of physical person, taxable, in some cases, including indirect method

1. The data which are not reflected in the declaration on assets and liabilities and (or) reflected with violation of requirements, stipulated in Clause 631 of this Code cannot be the basis for confirmation of expense sources of physical person.

2. The data reflected in the declaration of physical person provided in Chapter of 71 of this Code can be considered for confirmation of the income directed to implementation of expenses of physical person regardless of the term of limitation period on the tax liability and the requirement, stipulated in Clause 48th of this Code.

3. The reflected in the declaration of physical person provided in Chapter of 71 of this Code, following data can be considered for confirmation of the income directed to implementation of expenses of physical person is exclusive in the presence of the supporting documents issued by competent authority of foreign state according to the legislation of foreign state:

1) about the property which is in foreign state, including with the preferential taxation, determined according to Item 3 of Article 294 of this Code;

2) about debt of other persons to physical person (accounts receivable) and (or) debt of physical person to other persons (accounts payable) in case the physical person or legal entity, being the debtor and (or) the creditor, is located and registered in foreign state, including with the preferential taxation, determined according to Article 294 of this Code.

4. Determination of the income of physical person, taxable indirect method, is applied during implementation of tax control to physical person for the purpose of determination of completeness and reliability of the data specified to them in the declarations of physical person attracting emergence of the tax liability on the individual income tax.

5. Operations of this article are not applied to the physical person staying on the registration registry as the individual entrepreneur, person who is engaged in private practice, for the period implementation of such activities by it.

6. If the income of physical person reflected in tax declarations does not correspond to its expenses made including on property acquisition, tax authorities during implementation of tax control of physical persons have the right to apply the following types of indirect method of determination of the income of physical person:

1) the method of increase in value of assets is used in case of availability at the physical person during the period covered by tax control, expenses on property acquisition which is subject to state or other registration and also property on which the rights and (or) transactions are subject to state or other registration.

This method is applied by comparison of cost of surplus of the property specified in this subitem for certain period with the income reflected in the declaration of physical person;

2) the cost accounting method is used in case of availability at physical person during the period covered by tax control, the expenses which are not specified in the subitem 1) of this Item.

This method is applied by comparison of the expenses of physical person which are not specified in the subitem 1) of this Item with the income reflected in the declaration of physical person;

3) the cash flow accounting method on bank accounts is used in case of change at physical person during the period covered by tax control, money savings of physical person on accounts in the banks of the second level and the organizations performing separate types of banking activities.

This method is applied by comparison of change of money savings of physical person on accounts in the banks of the second level and the organizations performing separate types of banking activities with the income reflected in the declaration of physical person.

7. When implementing tax control in case of need tax authorities can use combination of the methods determined by this Article.

8. In case of application of the methods determined by this Article during implementation of tax control obligations of physical person are considered.

9. The procedure for determination of the income of physical person by the methods specified in this Article is determined by authorized body.

Article 73. Assistance to taxpayers

1. Tax authorities render assistance to taxpayers (tax agents) in the way:

1) explanations of the tax legislation of the Republic of Kazakhstan;

2) submissions of data on procedure of calculations with the budget for execution of the tax liability;

3) provisions of the software for submission of tax statements, other reporting established by this Code, electronically with forming of the electronic payment document on tax payment and payments in the budget;

4) submissions of data on availability of the tax liabilities on tax on vehicles, the land tax and the property tax of physical persons;

5) ensuring functioning of Internet resources of tax authorities;

6) acceptance by mobile groups of tax authorities of declarations of physical persons according to the procedure, determined by authorized body.

For the purpose of of this Code mobile group of tax authority is the exit group consisting of the staff of the tax authorities rendering consultations on creation of declarations of physical persons and performing acceptance of such declarations from separate categories of taxpayers;

7) holding the actions directed to increase in tax culture;

8) holding actions for elimination of the reasons and conditions promoting making of violations of the tax legislation of the Republic of Kazakhstan.

2. Promotion of the tax legislation of the Republic of Kazakhstan aims at increase in knowledge of taxpayers (tax agents) on tax questions, including by bringing to their data of provisions of the tax legislation of the Republic of Kazakhstan and changes made to it and additions, and also information on the questions connected with execution of the tax liability.

Tax authorities perform promotion of the tax legislation of the Republic of Kazakhstan by holding seminars, meetings, meetings with taxpayers (tax agents), placements of information with use of mass media, information stands, booklets and other printed materials, and also the video audio-and other technical means used to distribution of information, means of telephone and cellular communication.

3. Tax authorities represent to taxpayers (tax agents) of the data on procedure of calculations with the budget for execution of the tax liability, including data on procedure for filling of the payment document, the details necessary for filling of the payment document.

4. The software is provided with appendix of instructive material on its installation that gives the chance for forming of the electronic payment document on tax payment and payments in the budget.

5. Tax authorities represent to physical persons of the data on the amounts of the tax liabilities estimated in tax authorities on the property tax, the land tax and tax on vehicles of physical persons and (or) about the available amount of tax debt in the way:

1) placements on Internet resources of tax authorities;

2) instructions in the documents applied to calculations with the supplier of utilities;

3) the directions on e-mail addresses of the taxpayer;

4) the directions of the short text message on numbers of cell phones provided by the taxpayer.

For data acquisition of services the taxpayer provides in tax authority on the place of residence in writing e-mail addresses, numbers of cell phones.

6. Tax authorities give help to taxpayers (tax agents) in obtaining by them on free basis of information through Internet resources.

Chapter 9. Registration of the taxpayer in tax authorities

Article 74. General provisions

1. The authorized body vedetucht taxpayers by forming of the state database of taxpayers.

2. The state database of taxpayers is the information system intended for implementation of the taxpayer registration.

3. Forming of the state database of taxpayers consists:

1) in registration of physical person, the legal entity, structural division of the legal entity in tax authorities as the taxpayer;

2) in registration accounting of the taxpayer:

as the individual entrepreneur and person who is engaged in private practice;

on the value added tax;

as the electronic taxpayer;

as the taxpayer performing separate types of activity.

4. Registration of physical person, the legal entity, structural divisions of the legal entity as the taxpayer includes:

1) entering of information about these persons into the state database of taxpayers;

2) change and (or) amendment of registration data in the state database of taxpayers;

3) exception of information about the taxpayer of the state database of taxpayers.

5. Registration accounting of the taxpayer includes statement of the taxpayer on the registration accounting specified in the subitem 2) of Item 3 of this Article, modification and (or) amendments in registration data of the taxpayer, removal of the taxpayer from the corresponding registration accounting.

6. Registration data of the taxpayer is the information about the taxpayer provided or declared in tax authorities:

1) authorized state bodies;

2) the banks of the second level or the organizations performing separate types of banking activities according to subitems 1) and 7) Articles 24 of this Code;

3) taxpayer.

7. For the purpose of of this Code is recognized:

1) the residence of physical person - place of registration of the citizen according to the legislation of the Republic of Kazakhstan in the field of population shift;

2) the residence of the citizen of the Republic of Kazakhstan who is living outside the Republic of Kazakhstan, not taking place of registration in the Republic of Kazakhstan - the place of the last registration of the citizen in the Republic of Kazakhstan according to the legislation of the Republic of Kazakhstan in the field of population shift;

3) the location of the individual entrepreneur and person who is engaged in private practice - the place of preferential implementation of activities of the individual entrepreneur and person who is engaged in private practice, declared in case of statement on registration accounting in tax authority as the individual entrepreneur and person who is engaged in private practice;

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