ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 20, 2018 No. 249

About approval of Rules and terms of representation by banks of the second level and the organizations performing separate types of banking activities, data on availability of bank accounts and their numbers, on remaining balance and movement of money on these accounts on the taxpayers staying on the registration registry on electronic trading by goods

According to the subitem 17) article 24 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget (Tax code)" PRIKAZYVAYU:

1. Approve the enclosed Rules and terms of representation by banks of the second level and the organizations performing separate types of banking activities, data on availability of bank accounts and their numbers, on remaining balance and movement of money on these accounts on the taxpayers staying on the registration registry on electronic trading by goods.

2. 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 of the Republic of Kazakhstan 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.

3. This order becomes effective after ten calendar days after day of its first official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 20, 2018 No. 249

Rules and terms of representation by banks of the second level and the organizations performing separate types of banking activities, data on availability of bank accounts and their numbers, on remaining balance and movement of money on these accounts on the taxpayers staying on the registration registry on electronic trading by goods

Chapter 1. General provisions

1. These rules and terms of representation by banks of the second level and the organizations performing separate types of banking activities, data on availability of bank accounts and their numbers, on remaining balance and movement of money on these accounts on the taxpayers staying on the registration registry on electronic trading by goods (further - Rules), are developed according to the subitem 17) of article 24 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 and terms of representation by banks of the second level and the organizations performing separate types of banking activities (further - Banks), in Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Committee) data on availability of bank accounts and their numbers, on remaining balance and movement of money on these accounts on the taxpayers performing electronic trading by goods (further - data).

Chapter 2. Procedure and terms of submission of data

2. The committee daily places on the Internet resource the list of the taxpayers delivered on registration accounting as the taxpayers performing electronic trading by goods with indication of form of business (further - the list) by inclusion of the subjects of electronic trading registered as taxpayers, performing electronic trading, and also information on the taxpayers struck off the registration register as the taxpayers performing electronic trading.

3. Data are represented by Banks in form according to appendix to these rules.

4. In the absence of the data which are subject to reflection, these data are represented with zero values. In case of absence in the list of the client of Bank of the data are not represented.

5. Banks according to the list create data no later than March 31 of the year following accounting tax period.

6. Accounting tax period on submission of information on taxpayers is calendar year.

7. Data are represented in the state and (or) Russian languages and are signed by the head of Bank or person replacing it and also the worker responsible for creation of data.

At the same time with data data on the electronic medium are on paper represented (in the Microsoft Excel format).

8. Upon complete transition of Bank to electronic interaction with Committee submission of data on paper and in the Microsoft Excel format is not required.

Chapter 3. The explanation on filling of data

9. In the Section "Data on Availability of Bank Accounts and Their Numbers, on Remaining Balance and Movement of Money on These Accounts on the Taxpayers Performing Electronic Trading by Goods" the following information is specified:

in column 1 the sequence number is specified;

in column 2 individual identification number (further - IIN) or BIN of the taxpayer performing electronic trading by goods is specified;

in column 3 the surname, name, middle name (is entered in case of its availability) (further - First name, middle initial, last name) the physical person performing business activity or the name of the legal entity and (or) structural division of the legal entity performing electronic trading by goods;

in column 4 bank account number, the pos-terminal of the taxpayer performing electronic trading by goods on which payment for goods is made is specified;

in column 5 the currency of the bank account is specified;

in column 6 the type of the bank account is specified;

in column 7 the status code of the bank account is specified (1 - the account is opened, 2 - the account is closed);

in column 8 date of opening of the bank account which is filled in format DD/MM/YY is specified;

in column 9 closing date of the bank account which is filled in the DD/MM.GG format is specified;

in column 10 the opening balance or intermediate value is specified (for the subsequent pages);

in column 11 the amount on the debit is specified;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info