Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 13, 2018 No. 171

About approval of Rules and terms of submission of data to bodies of state revenues

(as amended on 10-06-2022)

According to subitems 2) and 3) Article 24 and item 4 of article 27 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules and terms of submission of data to bodies of state revenues.

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 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.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

It is approved

Chairman of National Bank of the Republic of Kazakhstan

February 26, 2018

 

D. Akishev

 

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 13, 2018 No. 171

Rules and terms of submission of data to bodies of state revenues

Chapter 1. General provisions

1. These rules and terms of submission of data to bodies of state revenues (further - Rules) are developed according to subitems 2) and 3) of Article 24 and item 4 of article 27 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure and terms of representation by the financial organizations to authorized body of data within the international treaty on exchange of information (further – data).

2. In these rules the following concepts are used:

1) authorized body – Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan;

2) the financial organizations – the banks of the second level and the organization performing separate types of banking activities, custodians, the central depositary, the brokers and (or) dealers having rights of account management of clients as nominee holders of securities, managing directors of investment portfolio, the insurance companies performing activities in industry "life insurance", branches of banks – nonresidents of the Republic of Kazakhstan, branches of the insurance (reinsurance) organizations – nonresidents of the Republic of Kazakhstan, branches of insurance brokers – nonresidents of the Republic of Kazakhstan;

3) the Form 019 is the form of the tax statements "The Data Represented to Authorized Body" represented according to appendix 1 to these rules.

Chapter 2. Procedure and terms of submission of data

3. Submission of data is performed in electronic form by means of telecommunication network of authorized body.

4. The financial organizations annually represent data no later than June 30 of the year following the accounting period. At the same time in case of submission of initial data also data, since 2014 till the accounting period are represented.

5. In case of submission of data the financial organization receives confirmation about acceptance or rejection of the Form 019.00 by authorized body electronically according to appendix 2 to these rules.

Acceptance date of data electronically is date of processing of the Form 019.00 by authorized body.

Chapter 3. The list of the data represented depending on type of the financial organization

6. The financial organizations represent to authorized body of the data on the following accounts of advance holders:

1) bank accounts (current, savings);

2) accounts for accounting of securities;

3) customer accounts for accounting of assets within custodial servicing;

4) metal accounts.

7. Brokers and (or) dealers, except for banks of the second level, Development Bank of Kazakhstan joint-stock company and the National operator of mail, represent to authorized body of the data on accounts for accounting of securities of advance holders.

8. The single registrar represents to authorized body of the data on personal accounts for accounting of securities of advance holders.

9. Managing directors of investment portfolio represent to authorized body of the data on availability of other assets, except for securities.

10. The insurance companies performing activities in industry "life insurance" represent to authorized body of the data on the contracts of accumulative insurance with the redemption amount signed with advance holders.

Chapter 4. Creation of data

11. In the presence of several accountable accounts at the same account holder on each such account the separate line is filled.

12. In the presence of several owners on the same account on each such account holder the separate line is filled.

13. When specifying country code the code conforming to ISO 3166-1 Alpha 2 International standardization organizations is applied.

14. When specifying currency code the code conforming to ISO 4217 International standardization organizations is applied.

15. In the Section "General information" of the Form 019.00 the following data are specified:

1) in line 1 the form type is specified:

in case of submission of new data for the first time for the accounting period the cell "main" is noted;

if data are represented at the request of authorized body for correction of earlier provided data, then data are represented with corrected information as the main data and the cell "corrected" is noted (the inquiry of authorized body is sent by means of information system);

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

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

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.