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JOINT ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN AND NORMATIVE RESOLUTION OF CALCULATING COMMITTEE ON CONTROL OF EXECUTION OF THE REPUBLICAN BUDGET OF THE REPUBLIC OF KAZAKHSTAN

of November 30, 2018 No. 1040, on March 4, 2019 No. 3-HK

About approval of Rules of representation of state revenues by bodies to authorized body of external state audit and financial control of the information about the taxpayer (tax agent) which are tax secret, without receipt of the written permission of the taxpayer (tax agent) and the list of the represented data

According to the subitem 4) of Item 3 of article 30 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" the Ministry of Finance of the Republic of Kazakhstan PRIKAZYVAYET and Calculating committee on control of execution of the republican budget DECIDES: (Tax code)

1. Approve enclosed:

1) Rules of representation of state revenues by bodies to authorized body of external state audit and financial control of the information about the taxpayer (tax agent) which are tax secret without receipt of the written permission of the taxpayer (tax agent) according to appendix 1 to this joint order and the normative resolution;

2) the List of the state revenues represented by bodies to authorized body of external state audit and financial control of the information about the taxpayer (tax agent) which are tax secret without receipt of the written permission of the taxpayer (tax agent) according to appendix 2 to this joint order and the normative resolution.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) within ten calendar days from the date of entry into force of this joint order and the normative resolution the direction it in the Kazakh and Russian languages for inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

2) placement of this joint order and normative resolution on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This joint order and the normative resolution becomes effective from the date of signing its the last of heads of state body.

Minister of Finance of the Republic of Kazakhstan

____________ A. Smailov

Chairman of Calculating committee on control of execution of the republican budget

 

___________ N. Godunova

Appendix 1

to the Joint Order of the Minister of Finance of the Republic of Kazakhstan and the Normative Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of November 30, 2018 No. 1040, on March 4, 2019 No. 3-HK

Rules of representation of state revenues by bodies to authorized body of external state audit and financial control of the information about the taxpayer (tax agent) which are tax secret without receipt of the written permission of the taxpayer (tax agent)

Chapter 1. General provisions

1. These rules of representation of state revenues by bodies to authorized body of external state audit and financial control of the information about the taxpayer (tax agent) which are tax secret without receipt of the written permission of the taxpayer (tax agent), determine order of interaction by submission of the information about the taxpayer (tax agent) which are tax secret without receipt of the written permission of the taxpayer (tax agent) (further - Data) bodies of state revenues to Calculating committee on control of execution of the republican budget (further - Calculating committee), to audit committees of areas, cities of republican value, the capital (further - audit committees).

Chapter 2. Procedure for submission of Data

2. Bodies of state revenues represent Data on the objects of the state audit and other questions connected with the specified objects of the state audit according to the list approved according to article 18 of the Law of the Republic of Kazakhstan of November 12, 2015 "About the state audit and financial control", necessary for carrying out external state audit in the following procedure:

1) the Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Committee) represents to Calculating committee the available Data according to the List of the state revenues represented by bodies to authorized body of external state audit and financial control of the information about the taxpayer (tax agent) which are tax secret, without receipt of the written permission of the taxpayer (tax agent), approved according to appendix 1 to this joint order and the normative resolution (further - the List);

2) territorial authorities of state revenues represent to Calculating committee and, to audit committees, the available information and data according to the List.

3. Data are represented to the officials of the receiver of data having access to data, included in the list of officials approved according to the paragraph the second the subitem 4) of Item 3 of article 30 of the Tax Code.

4. Transfer of Data is performed by one of the following methods:

1) on papers;

2) on electronic media;

3) by means of the network of telecommunications located in the territory of the Republic of Kazakhstan consisting of interdepartmental information and communication network, intended for realization of managerial and organizational goals and interaction among themselves of local government bodies, state bodies, including their territorial subdivisions and the subordinated organizations, and also intended for ensuring interaction of electronic information resources and information systems of "the electronic government" (further - the single transport circle of state bodies) in the presence of information exchange between information systems of Committee and Calculating committee and, to audit committees.

Chapter 3. Confidentiality

5. The receiver Svedeny provides confidentiality of information obtained within these rules.

6. For ensuring availability, integrity and confidentiality of the provided information the receiver Svedeny shall realize package of measures for ensuring information security within the information systems and resources providing:

1) protection of servers against unauthorized access;

2) smooth operation of servers;

3) access for officials of the receiver Svedeny in strict accordance with their powers;

4) use of the single transport circle of state bodies.

Appendix 2

to the Joint Order of the Minister of Finance of the Republic of Kazakhstan and the Normative Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of November 30, 2018 No. 1040, on March 4, 2019 No. 3-HK

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