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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 20, 2018 No. 242

About approval of Rules, terms and forms of submission to body of state revenues of data on obtaining and expenditure of the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons

(as amended on 28-12-2021)

According to the subitem 2) Item 1 of article 29 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, terms and form of submission to body of state revenues of data on obtaining and expenditure of the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of October 19, 2016 No. 554 "About approval of Rules, terms and forms of submission of data by physical persons and legal entities and (or) structural divisions of the legal entity to bodies of state revenues about obtaining and expenditure of the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons" (it is registered in the Register of state registration of regulatory legal acts at No. 14399, it is published on November 21, 2016 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 order.

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 on February 20, 2018 No. 242

Rules, terms and form of submission to body of state revenues of data on obtaining and expenditure of the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons

Chapter 1. General provisions

1. These rules, terms and form of submission to body of state revenues of data on obtaining and expenditure of the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons (further - Rules) are developed according to the subitem 2) of Item 1 of article 29 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure, terms and form of provision in body of state revenues by physical persons and legal entities and (or) structural divisions of the legal entity (further - subjects) data on obtaining and expenditure of the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons (further - source) (further - Data).

Chapter 2. Procedure and terms of submission of data

2. Subjects represent to body of state revenues in the place of residence/finding of the data on obtaining and expenditure of the money and (or) other property received from sources in the amount of, the exceeding 1 tenge, on the following types of activity:

rendering legal aid, including legal informing, protection and representation of interests of citizens and organizations, and also their consultation;

studying and holding polls, sociological polls, except for polls and sociological surveys conducted for commercial purposes and also distribution and placement of their results;

collection, the analysis and distribution of information, except as specified, when the specified activities are performed for commercial purposes.

3. The accounting period for submission of data is half-year in which money is received and spent and (or) other property from sources is realized.

4. Data are represented in form according to appendix 1 to these rules, no later than 15 (fifteenth) days of the second month following reporting half-year. In the absence of the data which are subject to reflection, these data are represented with zero values.

5. Modification and amendments in earlier provided Data on the checked tax period during (taking into account prolongation and suspension) complex and thematic checks is not allowed.

6. Data are subject to representation to complete expenditure of the money and (or) other property received from subjects.

7. In case of refund and (or) other property to sources in one tax period, data are represented with filling of details of the columns reflecting receipt of money and (or) other property, the next line all details of columns, except for the columns providing amount-based values which are reflected with the sign "minus" repeat.

8. In case of modification data with indication of type "Additional" with filling of all earlier reflected details of columns, except for the columns providing amount-based values which are reflected with the sign "minus" are represented. Details and the amounts (correct) are entered in graphs in the new line by new value.

9. In case of introduction of amendments data with type "Additional" and with indication of new data are represented, at the same time numbering begins with the line following the last line of the next (additional) data.

10. Subjects represent data for choice:

in attendance procedure - on paper;

electronically, allowing computer information processing by means of system of acceptance and processing of tax statements.

11. Data are on paper constituted in duplicate, signed by the subject, and certified it by seal, except for the legal entities belonging to subjects of private entrepreneurship.

One copy returns to person with mark of body of state revenues with obligatory specifying of the entering number of data.

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