ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 23, 2018 No. 46

About approval of Regulations of Admission by mobile groups of bodies of state revenues of declarations of physical persons

According to the subitem 6) Item 1 of article 73 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Regulations of Admission by mobile groups of bodies of state revenues of declarations of physical persons.

2. Recognize invalid:

1) the order of the Minister of Finance of the Republic of Kazakhstan of August 9, 2016 No. 434 "About approval of Regulations of Admission by mobile groups of bodies of state revenues of declarations of physical persons" (it is registered in the Register of state registration of regulatory legal acts for No. 14222, it is published on October 4, 2016 in information system of law of Ad_let);

2) the order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2017 No. 86 "About modification of the order of the Minister of Finance of the Republic of Kazakhstan of August 9, 2016 No. 434 "About approval of Regulations of Admission by mobile groups of bodies of state revenues of declarations of physical persons" (it is registered in the Register of state registration of regulatory legal acts of the Republic of Kazakhstan for No. 14880, it is published on March 18, 2017 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan).

3. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A. M.) 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 from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

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

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

4. This order becomes effective since January 1, 2020 and is subject to official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of January 23, 2018 No. 46

Regulations of Admission mobile groups of bodies of state revenues of declarations of physical persons

Chapter 1. General provisions

1. These rules of acceptance by mobile groups of bodies of state revenues of declarations of physical persons (further - Rules) are developed according to the subitem 6) of Item 1 of article 73 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for activities of mobile group of bodies of state revenues of the Republic of Kazakhstan (further - mobile group) by acceptance of declarations of physical persons (further - the declaration).

2. Mobile group is the exit group consisting of the employees of bodies of the state revenues rendering consultations on creation of declarations and performing acceptance of such declarations from separate categories of taxpayers.

Belong to the separate categories of taxpayers:

1) the physical persons living in the remote settlements;

2) the physical persons having permanent disorders of functions of organism, complete or partial loss of capability or opportunity to perform self-service to move, be guided independently.

3. The mobile group in the activities is guided by the Law of the Republic of Kazakhstan of April 15, 2013 "About the state services" (further - the Law), the Rules of rendering the state service "Acceptance of Tax Statements" approved by the order of the acting minister of finance of the Republic of Kazakhstan of July 10, 2020 No. 665 "About approval of Rules of rendering the state services, bodies of state revenues of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 20955) (further - Rules of rendering the state service), and also these rules.

4. The main objective of mobile group is ensuring availability of the state service "Acceptance of Tax Statements" to separate categories of taxpayers and rendering the consulting help in submission of declarations.

5. The mobile group in addition to acceptance of declarations performs consultation of physical persons in available form concerning filling and submission of declarations, concerning use of services of the web portal of "the electronic government" and use of the digital signature, with issue of brochures and booklets, "The office of the taxpayer" gives to physical persons opportunity of independent delivery of declarations by means of Internet resource of bodies of state revenues.

6. The mobile group performs the activities as a part of Non-commercial Joint-stock company "The Government for Citizens state corporation (further - the State corporation).

Chapter 2. Procedure for activities of mobile group on acceptance of declarations of physical persons

7. Acceptance of declarations is performed by mobile group in the specific days and time approved by the joint schedule placed at information stands of the State corporation, the Centers of rendering the state services of bodies of state revenues of the Republic of Kazakhstan, Internet resource of local executive bodies, and also published in mass media with observance of requirements of Rules of rendering the state service.

8. In case of departure of mobile group participation at least one employee of bodies of state revenues is provided.

9. Before acceptance of declarations, the mobile group explains to physical persons of the right and obligation, gives help, and checks correctness of filling of declarations.

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