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THE ORDER OF THE FIRST DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 27, 2019 No. 493

About approval of Rules of representation by the organizations rendering services of water supply, water disposal, the sewerage, gas supply, electric utility service, heat supply, collection of waste (rubbish disposal), servicing of elevators and (or) services in the sphere of transportations, data on the provided services to the third parties

According to Item 24 of article 26 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules of representation by the organizations rendering services of water supply, water disposal, the sewerage, gas supply, electric utility service, heat supply, collection of waste (rubbish disposal), servicing of elevators and (or) services in the sphere of transportations, data on the provided services to the third parties.

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:

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 in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries 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.

The order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan

Approved by the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan of the Minister of Finance of the Republic of Kazakhstan of May 27, 2019 No. 493

Rules of representation by the organizations rendering services of water supply, water disposal, the sewerage, gas supply, electric utility service, heat supply, collection of waste (rubbish disposal), servicing of elevators and (or) services in the sphere of transportations, data on the provided services to the third parties

Chapter 1. General provisions

1. These rules of representation by the organizations rendering services of water supply, water disposal, the sewerage, gas supply, electric utility service, heat supply, collection of waste (rubbish disposal), servicing of elevators and (or) in the sphere of transportations, data on the provided services to the third parties (further - Rules) are developed according to Item 24 of article 26 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 for representation by the organizations rendering services of water supply, water disposal, the sewerage, gas supply, electric utility service, heat supply, collection of waste (rubbish disposal), servicing of elevators and (or) services in the sphere of transportations (further - the organizations), data on the provided services to the third parties (further - data).

Chapter 2. Procedure for submission of data

2. Data are represented by the organizations:

1) within thirty calendar days from the date of receipt of request of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Committee), according to appendices 1, 2, 3, 4, 5 and 6 to these rules. At the same time the Committee sends inquiries at least once a quarter where the minimum amount of the represented data necessary for implementation of tax administration is determined.

2) within ten working days from the date of detection of mistake in earlier provided data, in case of modification and (or) amendments for the accounting period to which these changes and (or) amendments belong.

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