ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 27, 2015 No. 145

About approval of Rules and forms of submission of the declaration on remaining balance and (or) turnover of tobacco products

According to subitem 5-2) of article 5 of the Law of the Republic of Kazakhstan of June 12, 2003 "About state regulation of production and turnover of tobacco products" and the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan of March 19, 2010 "About the state statistics" PRIKAZYVAYU:

1. Approve enclosed:

1) Rules of submission of the declaration on remaining balance and (or) turnover of tobacco products according to appendix 1 to this order;

2) form of the declaration on remaining balance and (or) turnover of tobacco products according to appendix 2 to this order.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) 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 after state registration of this order its direction on official publication in periodic printing editions and information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective after ten calendar days from the date of its first official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 27, 2015 No. 145

Rules of submission of the declaration on remaining balance and (or) turnover of tobacco products

1. These rules of submission of the declaration on remaining balance and (or) turnover of tobacco products are developed according to subitem 5-2) of article 5 of the Law of the Republic of Kazakhstan of June 12, 2003 "About state regulation of production and turnover of tobacco products", the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan of March 19, 2010 "About the state statistics" and determine procedure for representation and creation of the declaration on remaining balance and (or) turnover of tobacco products (further - the declaration).

2. The declaration consists of the declaration (form 440.00) and appendices 1, 2, 3 (forms 440.01, 440.02 and 440. 03).

3. The declaration is submitted - the physical person or legal entity and (or) structural division of the legal entity performing transactions (except for to retail sale) on realization (leave), including import of tobacco products, in relevant organ of state revenues in the place of statement on registration accounting as the taxpayer performing separate types of activity according to article 88 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code).

Tobacco product manufacturers the declaration is not submitted.

4. The accounting period of submission of the declaration is calendar month and the declaration is submitted monthly no later than the 15th following for reporting.

5. The declaration is submitted on paper or electronic media:

1) on paper - it is filled with ball pen or fountain pen, black or blue ink, header printing symbols or with use of the printer. When filling the declaration corrections, erasures and blots are not allowed;

2) on the electronic medium - it is assured by the digital signature.

6. The declaration is filled in in natural indicators (piece/kilograms).

7. In the absence of indicators the corresponding cells of the declaration are not filled.

8. When filling the lines requiring disclosure of information in the corresponding appendices, the specified appendices are subject to filling.

9. In case of lack of the data which are subject to reflection in appendices, the specified appendices are not represented.

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 27, 2015 No. 145

Form

Declaration on remaining balance and (or) turnover of tobacco products

See the Declaration on remaining balance and (or) turnover of tobacco products (10.28Mb In original language)

Appendix

to the Form intended for from pine forest of administrative data

The explanation on filling of form intended for from pine forest of administrative data

Chapter 1. Creation of the declaration (form 440.00)

1. In the declaration remaining balance and (or) turnover of tobacco products of physical person or legal entity and (or) structural division of the legal entity performing transactions on realization (leave) including for import of tobacco products are reflected (except for retail sale) (further - the customs applicant).

Section "General Information about the Customs Applicant"

2. In the Section "General Information about the Customs Applicant" the customs applicant specifies the following data:

1) IIN (BIN) - individual identification (business and identification) taxpayer number;

2) the accounting period for which the declaration is submitted. The accounting period is specified in the Arab figures.

If number of month has less than two symbols, then it is specified in the right cell;

3) the surname, name, middle name of physical person (Is entered in case of its availability) or the name of the legal entity of the customs applicant;

4) the general qualifier of types of economic activity (further - OKED) and their specific weight.

In cells of OKED the OKED codes (to five signs) on types of activity of the organization in decreasing order of their specific weight are specified.

In cells "The specific weight, %" is specified specific weight (with one decimal sign) this type of activity.

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