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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 26, 2018 No. 72

About approval of Rules and terms of provision by akims of the cities of district value, settlements, villages, rural districts in tax authority of reports on use of the receipts on taxation on property, vehicles and the land tax paid by the taxpayer - physical person, 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 subitem 5) Item 3 of article 21 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 Rules and terms of provision by akims of the cities of district value, settlements, villages, rural districts in tax authority of reports on use of the receipts on taxation on property, vehicles and the land tax paid by the taxpayer physical person and also delivery of the amounts of taxes of bank of the second level or the organization performing separate types of banking activities.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of February 18, 2015 No. 103 "About approval of Rules of provision in body of state revenues by akims of settlements, villages, rural districts of reports on use of the receipts on taxation on property, vehicles and the land tax paid by the taxpayer physical person and also delivery of the amounts of taxes of bank or the organization performing separate types of banking activities" (it is registered in the Register of state registration of regulatory legal acts at No. 10515, it is published on April 2, 2015 in information system of law of Ad_let).

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 after ten calendar days after day of its first official publication.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of January 26, 2018 No. 72

Rules and terms of provision by akims of the cities of district value, settlements, villages, rural districts in tax authority of reports on use of the receipts on taxation on property, vehicles and the land tax paid by the taxpayer physical person and also delivery of the amounts of taxes of bank of the second level or the organization performing separate types of banking activities

1. These rules and terms of provision by akims of the cities of district value, settlements, villages, rural districts (further - akims) in tax authority in the place of the finding of reports on use of the receipts on taxation on property, vehicles and the land tax (further - receipts) paid by the taxpayer - physical person, and also delivery of the amounts of such taxes of bank of the second level or the organization performing separate types of banking activities (further - Rules) determine procedure and terms of provision by akims in tax authority of reports on use of the receipts on taxation on property, vehicles and the land tax paid by the taxpayer physical person (further - the Report No. 1) in form, according to appendix 1 to these rules, and also about delivery of the amounts of taxes of bank of the second level or the organization performing separate types of banking activities (further - the Report No. 2) in form, according to appendix 2 to these rules.

2. Reports No. 1 and No. 2 are constituted by akims on papers in the Kazakh and Russian languages in duplicate:

1) the first copy is transferred to tax authority;

2) the second copy remains at akims.

Reports in electronic form are attached to papers of Reports No. 1 and No. 2 (in the Word or Excel formats).

3. Akims provide reports in tax authority in the place of the stay.

The report No. 1 is submitted monthly in time no later than the 10th following month under report. Copies of the used receipts, including copies of the damaged and rejected receipts, and in case of loss of the receipt - the act of loss of the receipts on taxation on property, vehicles and the land tax paid by the taxpayer physical person in form according to appendix 3 to these rules are attached to the Report No. 1.

The report No. 2 is submitted ezhedekadno in time not later 3, 13, 23 dates. The register of taxation on property, vehicles and the land tax, paid by the taxpayer physical person in form, according to appendix 4 to these rules is attached to the Report No. 2.

In case of problems of transport connections, akims provide the Report No. 2 by fax or e-mail (the scanned option). In case of provision of the Report No. 2 by fax or e-mail, the original of the Report No. 2 is provided within 15 working days.

4. The employee of tax authority responsible for acceptance and further use of reports accepts Reports No. 1 and No. 2, where gives mark about their obtaining in the second copy of reports.

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