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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 16, 2015 No. 176

About approval of Rules of implementation of monitoring of transactions

(as amended on 03-08-2022)

According to preamble of article 6 of the Law of the Republic of Kazakhstan "About transfer pricing" and the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" PRIKAZYVAYU:

1. Approve the enclosed Rules of implementation of monitoring of transactions.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this order its direction on official publication in periodic printing editions and in information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective after ten calendar days from the date of its state registration.

Minister

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of March 16, 2015 No. 176

Rules of implementation of monitoring of transactions

Chapter 1. General provisions

1. These rules of implementation of monitoring of transactions (further – Rules) are developed according to item 4 of article 6 of the Law of the Republic of Kazakhstan "About transfer pricing" (further – the Law) and determine procedure of monitoring of transactions which includes procedure for filling with the participant of the transaction of the approved forms of the reporting under monitoring of transactions and their submission to authorized bodies, procedure for maintaining documentation on monitoring of transactions by participants of transactions.

2. Monitoring of transactions is performed by observation of state revenues of the Republic of Kazakhstan by bodies of the prices applied by participants of transactions and collection from the taxpayers who are subject to monitoring according to article 130 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), information on the international business transactions on goods (works, services) according to the order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2015 No. 194 "About approval of the Inventory (works, services) on whom international business transactions are subject to monitoring of transactions" (it is registered in the Register of state registration of regulatory legal acts at No. 10680).

Chapter 2. Procedure of monitoring of transactions

3. Participants of transactions on goods (works, services) on whom international business transactions are subject to monitoring of transactions represent the reporting under monitoring of transactions "Commodity export (works, services)" under form according to appendix 1 to these rules and the reporting under monitoring of transactions "Commodity import (works, services)" under form according to appendix 2 to these rules (further - forms of the reporting under monitoring of transactions) to Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Committee of state revenues) no later than May 15 of the year following for reporting according to these rules. The accounting period is calendar year.

4. The filled forms of the reporting under monitoring of transactions are represented in electronic form, allowing computer information processing, - by means of system of acceptance and processing of tax statements of bodies of state revenues.

Forms of the reporting under monitoring of transactions are certified by the digital signature.

Date of electronic submission of forms of the reporting under monitoring of transactions in Committee of state revenues is the acceptance date the central node of system of acceptance and processing of tax statements of bodies of state revenues specified in the notification.

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