ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 8, 2018 No. 146

About some questions of tax and customs administration

According to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" PRIKAZYVAYU:

1. Approve:

1) form of the notification on repayment of tax debt according to appendix 1 to this order;

2) form of the notification on debt repayment on customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, percent according to appendix 2 to this order;

3) form of the order of body of state revenues of suspension of account transactions on cash desk of the taxpayer (tax agent), payer according to appendix 3 to this order;

4) form of the decision on restriction on hand property on account of tax debt of the taxpayer (tax agent), debt on customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, the payer's percent according to appendix 4 to this order;

5) form of the act of the inventory of the taxpayer (tax agent), debt on customs payments, taxes limited at the disposal of property on account of tax debt, the special, anti-dumping, compensatory duties, penalty fee, the payer's percent according to appendix 5 to this order;

6) form of the resolution on the address of collection on the property of the taxpayer (tax agent), payer limited on hand according to appendix 6 to this order;

7) form of the notification on the address of collection on money on bank accounts of debtors according to appendix 7 to this order;

8) form of the decision on cancellation of the decision on restriction on hand property and the act of the belongings list on account of tax debt of the taxpayer (tax agent), debt on customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, the payer's percent according to appendix 8 to this order;

9) form of the decision on change of completion date of the tax liability on tax payment and (or) payments according to appendix 9 to this order;

10) form of the notification on tax debt of physical persons according to appendix 10 to this order;

11) form of the tax order on debt collection of physical person according to appendix 11 to this order;

12) form of the act of cameral customs inspection according to appendix 12 to this order;

13) form of the protocol on failure of the checked face in ensuring access on object of officials of bodies of state revenues according to appendix 13 to this order;

14) form of the act of withdrawal of documents or their copy according to appendix 14 to this order;

15) form of the notification on results of consideration of the claim to the notification on results of check according to appendix 15 to this order;

16) form of the notification on results of check according to appendix 16 to this order;

17) instruction form according to appendix 17 to this order;

18) form of the additional instruction to the instruction according to appendix 18 to this order;

19) form of the notice on conducting tax audit according to appendix 19 to this order;

20) form of the notification on the added amounts of taxes, payments of the budget and social payments from date of submission of liquidating tax statements before date of completion of liquidating tax audit according to appendix 20 to this order;

21) form of the notice on the violations with low risk degree revealed by results of cameral control according to appendix 21 to this order;

22) form of the notification on elimination of the violations with average risk degree revealed by bodies of state revenues by results of cameral control according to appendix 22 to this order;

22-1) form of the notification on elimination of the violations with high risk revealed by bodies of state revenues by results of cameral control according to appendix 22-1 to this order;

23) form of the decision on removal from registration accounting as the taxpayer performing separate types of activity according to appendix 23 to this order;

24) conclusion form to the act of tax audit on confirmation of reliability of the tax amounts on value added shown to return from the budget according to appendix 24 to this order;

25) form of the notification on receipt of state revenues of data by body from the statement for commodity importation and payment of indirect taxes which arrived from tax authorities of state members of the Eurasian Economic Union according to appendix 25 to this order;

26) form of the decision of body of state revenue on withdrawal of tax statements according to appendix 26 to this order;

27) form of the notification on prolongation of term of submission of tax statements according to appendix 27 to this order;

28) form of the notification on non-presentation of tax statements in time, established by the tax legislation of the Republic of Kazakhstan, according to appendix 28 to this order;

29) it is excluded according to the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of 07.03.2024 No. 127

30) form of the notification on confirmation of the location (absence) of the taxpayer according to appendix 30 to this order;

31) form of the tax claim according to appendix 31 to this order;

32) form of the decision on purpose of control according to appendix 32 to this order;

33) form of the additional decision to the decision on purpose of control according to appendix 33 to this order;

34) form of the requirement about elimination of violations of the tax legislation of the Republic of Kazakhstan according to appendix 34 to this order;

34-1) form of the notification on elimination of violations of the tax legislation of the Republic of Kazakhstan according to appendix 34-1 to this order;

35) form of the notification on results of consideration of the claim of the taxpayer (tax agent) to the notification on results of check according to appendix 35 to this order;

36) form of the patent for application of special tax regime for individual entrepreneurs according to appendix 36 to this order;

37) form of the notification on the applied tax regime according to appendix 37 to this order;

38) form of the notification on the amount of the taxes estimated in body of state revenues according to appendix 38 to this order;

39) form of the notification on the added amount of payment for issues of the environment based on data of authorized state body in the field of environmental protection according to appendix 39 to this order;

40) conclusion form by results of cameral control according to appendix 40 to this order;

40-1) form of the statement from the notification on results of check and the act of customs inspection according to appendix 40-1 to this order;

40-2) form of the notice on conducting complex exit customs inspection according to appendix 40-2 to this order;

40-3) form of semi-annual schedules of complex exit customs inspections according to appendix 40-3 to this order;

40-4) form of the notification on elimination of violations according to appendix 40-4 to this order;

40-5) form of the notice according to appendix 40-5 to this order;

40-6) form of the decision on recognition of the notification on elimination of violations not performed according to appendix 40-6 to this order;

40-7) form of the preparatory act of cameral customs inspection according to appendix 40-7 to this order;

41) form of the requirement about submission of documents and explanations according to appendix 41 to this order;

42) form of the notice on the violations and discrepancies revealed by results of monitoring of large taxpayers according to appendix 42 to this order;

43) form of the motivated decision following the results of consideration of results of monitoring of large taxpayers according to appendix 43 to this order.

2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix 41 to this order.

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 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.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 146

form

Notification on repayment of tax debt

"____" _____________ 20 ___ years

№_______

__________________________________________________________________________________
                              (name, BIN of state body)

According to Articles 114, 116 – 125 Codes of the Republic of Kazakhstan

"About taxes and other obligatory payments in the budget" (Tax code)

(further – the Tax code) ___________________________________________
                                        (name of body of state revenues)

notifies you,

____________________________________________________________________
           (surname, name, middle name (in case of its availability), full name

taxpayer,

____________________________________________________________________
 individual identification number / business-identifikatsionny number (IIN/BIN), address)

that you do not extinguish the amount of tax debt on the following types of tax and other obligatory payments in the budget:

№ of payment order	Code, name of payment	Payment amount	Penalty fee amount	Penalty amount
1	2	3	4	5
	Total:

In case of default of tax debt the following methods of ensuring the execution which is not fulfilled in time the tax liability, and measure of recovery by enforcement of tax debt will be applied to you:

1) suspension of account transactions according to bank accounts (except for correspondent accounts) the taxpayer (tax agent) carried according to risk management system to kategorii*:

high risk level, – after one working day from the date of delivery of the notification on repayment of tax debt;

the average level of risk, – after ten working days from the date of delivery of the notification on repayment of tax debt;

2) suspension of account transactions on cash desk of the taxpayer (tax agent) is made in case of default of tax debt by the taxpayer referred according to risk management system to category:

high risk level, – after one working day from the date of delivery of the notification on repayment of tax debt;

the average level of risk, – after ten working days from the date of delivery of the notification on repayment of tax debt;

3) restriction on hand property of the taxpayer (tax agent) referred according to risk management system to category:

high risk level, – after one working day from the date of delivery of the notification on repayment of tax debt;

average risk, – after fifteen working days from the date of delivery of the notification on repayment of tax debt;

4) the address of collection on the money which is on bank accounts, the taxpayer (tax agent) of the amount of tax debt in case of failure to pay or incomplete payment of the amounts of tax debt by the taxpayer (tax agent) referred according to risk management system to category:

high risk level, – after five working days from the date of delivery of the notification on repayment of tax debt;

average risk, – after twenty working days from the date of delivery of the notification on repayment of tax debt.

For each day of delay of execution of the tax liability the penalty fee, since the day following behind day of payment due date of tax and other obligatory payment in the budget including advance and (or) current payment on them, including day of payment in the budget, in the amount of 1,25 - the *kratny official rate of refinancing established by National Bank of the Republic of Kazakhstan for every day of delay is charged.

According to Item 2 of article 123 of the Tax Code it is necessary for you no later than ten working days from the date of receipt of this notification to provide в____________________________________________
                                    (name of body of state revenues)
the list of debtors with indication of the accounts receivable amounts.

In case of non-presentation of the list of debtors in time, specified by this notification, or submissions of data on lack of debtors, the body of state revenues will carry out tax audit of the taxpayer (tax agent).

In case of failure to carry out of legal requirements of bodies of state revenues and their officials measures of administrative punishment according to the Code of the Republic of Kazakhstan "About administrative offenses" will be applied to you.

According to Articles 187, 188 Tax codes the taxpayer and the tax agent have the right to appeal actions (failure to act) of officials of bodies of state revenues to higher body of state revenues or in court according to the procedure, provided by the laws of the Republic of Kazakhstan.

Head (deputy manager) of body of state

доходов__________________________________________________________
               (surname, name, middle name (in case of its availability), the signature, seal)

Notification получил___________________________________________
            (surname, name, middle name (in case of its availability), or the name
              taxpayer (tax agent)/official
                 taxpayer (tax agent), signature, seal
(except for the legal entities belonging to subjects of private entrepreneurship), date)

The notification is handed to the taxpayer (tax agent)

____________________________________________________________________
     (surname, name, middle name (in case of its availability), the official 
                       state body, signature, date)

The notification is sent to the taxpayer (tax agent)

____________________________________________________________________
            (the document confirming the fact of sending and (or) obtaining)

Note:

* information to what risk degree the taxpayer (tax agent) by results of risk management system is carried http://kgd.gov.kz and in web application "Office of the taxpayer" is available on the official site of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan.

** this measure is applied to the taxpayer (tax agent) – joint-stock company with participation of the state in the authorized capital.

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 146

form

The notification on debt repayment on customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, percent

"____" _____________ 20 ___ years

№_______

________________________________________________________________________________________
                                 (name, BIN of state body)

According to Item 1 of article 117 of the Code of the Republic of Kazakhstan

"About customs regulation in the Republic of Kazakhstan" (further – the Code)

____________________________________________________________________
                     (name of body of state revenues)

notifies you,

____________________________________________________________________

(surname, name, middle name (in case of its availability) or full name of the payer or

person performing with the payer solidary duty on customs payment

taxes, special, anti-dumping, compensatory duties, penalty fee, percent

____________________________________________________________________
 individual identification number / business-identifikatsionny number (IIN/BIN), legal address)

that you do not extinguish the following outstanding amount on customs payments, taxes, the special, anti-dumping, compensatory duties (further – customs payments and taxes), penalty fee, percent for payment deferral of customs duties (further – percent) in the budget:

__________________________________________________________
                              tenge, (in figures and in cursive script)

on the basis

№ of payment order	Code of budget classification	Name of code of budget classification	Amount of customs payment, tax, special, anti-dumping, compensatory duties	Penalty fee amount	Amount of percent	Total amount
1	2	3	4	5	6	7
	Total:

You need to transfer this amount into the budget for codes

budget classification on the following details:

____________________________________________________________________
                 (name of body of state revenues)

БИН___________________________________________________________

into the account ¹______________________________________________________
                                 (body of state revenues)

in

_______________________________________________________________
   (management of treasury, bank identification code (BIC)

* for the payer

_______________________________________________________________
 (surname, name, middle name (in case of its availability) full name of the payer,
individual identification number / business-identifikatsionny number (IIN/BIN)

In case of default of debt on customs payments and taxes, the penalty fee, percent to you will apply the following operations, stipulated in Item 3 articles 116 of the Code:

1) debt collection on customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, percent at the expense of excessively paid amounts of customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, percent, at the expense of the amounts of advance payments, due to ensuring discharge of duty on payment of customs duties, taxes, the special, anti-dumping, compensatory duties after five working days following behind day of delivery of this notification;

2) suspension of account transactions according to bank accounts after ten working days following behind day of delivery of this notification;

3) suspension of account transactions on cash desk after ten working days following behind day of delivery of this notification;

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