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

of October 31, 2019 No. 1197

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2018 No. 388 "About approval of forms of tax registers and rules of their creation"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2018 No. 388 "About approval of forms of tax registers and rules of their creation" (it is registered in the Register of state registration of regulatory legal acts of the Republic of Kazakhstan at No. 16675, it is published on April 11, 2018 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following changes:

to be reworded as follows the form of the tax register on application of investment tax preferences approved according to appendix 1 to the specified order according to appendix 1 to this order;

to be reworded as follows the form of the tax register by determination of cost balances of groups (subgroups) of the fixed assets and the subsequent expenses on the fixed assets approved according to appendix 2 to the specified order according to appendix 2 to this order;

to be reworded as follows the form of the tax register on derivative financial instruments approved according to appendix 3 to the specified order according to appendix 3 to this order;

to be reworded as follows the form of the tax register on the amounts of management and all-administrative expenses of legal nonresident person carried on deductions by its permanent organization in the Republic of Kazakhstan approved according to appendix 4 to the specified order according to appendix 4 to this order;

form of the tax register on accounting of reduction in financial accounting of the size of the requirement to the debtor in the form of unpaid overdue loan (loan) and remuneration on it, receivables by documentary calculations and guarantees, approved according to appendix 5 to the specified order to be reworded as follows according to appendix 5 to this order;

(I will occupy) form of the tax register on accounting of reduction of the size of the requirement to the debtor in connection with forgiveness of bad debt on the credit also to remuneration on it, approved according to appendix 6 to the specified order, to be reworded as follows according to appendix 6 to this order;

form of the tax register on services of tour operator - by outbound and entrance tourism, approved according to appendix 7 to the specified order to be reworded as follows according to appendix 7 to this order;

the form of the tax register on turnover in the form of remaining balance of goods for the purposes of calculation of the value added tax approved according to appendix 8 to the specified order to be reworded as follows according to appendix 8 to this order;

form of the tax register on the value added tax carried in offsetting, on remaining balance of goods, approved according to appendix 9 to the specified order to be reworded as follows according to appendix 9 to this order;

by the agricultural cooperative and (or) the legal entity performing the conversion of agricultural raw materials and its realization approved according to appendix 10 to the specified order to be reworded as follows form of the tax register on accounting of purchase at person who is engaged in personal subsidiary farm, agricultural products procurement organization in the field of agro-industrial complex according to appendix 10 to this order;

form of the tax register on accounting of realization by agricultural cooperative to the members of goods, and also representation of such goods in use, trust management, lease, on accomplishment (rendering) for members of agricultural cooperative of works (services), approved according to appendix 11 to the specified order to be reworded as follows according to appendix 11 to this order;

to be reworded as follows the form of the tax register of obtaining by physical persons and legal entities and (or) structural divisions of the legal entity of money and (or) other property from foreign states, the international and foreign organizations, foreigners, stateless persons approved according to appendix 16 to the specified order according to appendix 12 to this order;

to be reworded as follows the form of the tax register of the money received by physical persons and legal entities and (or) structural divisions of the legal entity and (or) other property from foreign states, the international and foreign organizations, foreigners, stateless persons approved according to appendix 17 to the specified order according to appendix 13 to this order;

to be reworded as follows the form of the tax register of expenditure physical persons and legal entities and (or) structural divisions of the legal entity of the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons approved according to appendix 18 to the specified order according to appendix 14 to this order;

in Rules of creation of forms of the tax registers approved by the specified order:

state item 4 in the following edition:

"4. In the tax register general information about the taxpayer is specified:

1) individual identification or business identification taxpayer number (further - the IIN/bin).

The IIN/bin is subject to filling according to the Law of the Republic of Kazakhstan of January 12, 2007 "About national registers of identification numbers";

2) surname, name and middle name (in case of its availability) or the name of the taxpayer;

3) tax period for which the form of the tax register is constituted;

4) surname, name and middle name (in case of its availability) the head (taxpayer) or his face replacing the sign and seal of the taxpayer (in case of ee availability, except for the legal entities belonging to subjects of private entrepreneurship);

5) surname, name and middle name (in case of its availability) the chief accountant of the taxpayer (in case of its availability) and its signature;

6) surname, name and middle name (in case of its availability) the official or other person, the tax register, filled and responsible for creation, and its signature;

7) date of creation of the tax register.";

state Item 12 in the following edition:

"12. Written reasons which are signed by persons which constituted the additional tax register and are certified by seal of the taxpayer (in case of ee availability, except for the legal entities belonging to subjects of private entrepreneurship), with indication of are applied to the additional tax register:

1) the reasons of modification and (or) amendments in the tax register;

2) dates of commissioning of fixed asset (in case of its availability);

3) numbers and dates of the contract (in case of its availability);

4) line numbers of the tax register to which changes are made;

5) dates of creation of written reasons.";

state Item 19 in the following edition:

"19. Written reasons which are signed by persons which constituted additional form of the tax register and are certified by seal of the taxpayer (in case of ee availability, except for the legal entities belonging to subjects of private entrepreneurship), with indication of are applied to the additional tax register:

1) the reasons of modification and (or) amendments in the tax register;

2) numbers of group of the fixed asset and line number of the tax register to which changes are made;

3) dates of creation of written reasons.";

state Item 25 in the following edition:

"25. Written reasons which are signed by persons which constituted additional form of the tax register and are certified by seal of the taxpayer (in case of ee availability, except for the legal entities belonging to subjects of private entrepreneurship), with indication of are applied to the additional tax register:

1) the reasons of modification and (or) amendments in the tax register;

2) IIN/bin of the partner;

3) line numbers of the tax register to which changes are made;

4) dates of creation of written reasons.";

state Item 32 in the following edition:

"32. Written reasons which are signed by persons which constituted additional form of the tax register and are certified by seal of the taxpayer (in case of ee availability, except for the legal entities belonging to subjects of private entrepreneurship), with indication of are applied to the additional tax register:

1) the reasons of modification and (or) amendments in the tax register;

2) line numbers of the tax register to which changes and (or) additions are made;

3) dates of creation of written reasons.";

state Item 37 in the following edition:

"37. Written reasons which are signed by persons which constituted the additional tax register and are certified by seal of the taxpayer (in case of ee availability, except for the legal entities belonging to subjects of private entrepreneurship), with indication of are applied to the additional tax register:

1) the reasons of modification and (or) amendments in the tax register;

2) debtor's IIN/bin;

3) numbers and dates of the agreement of bank loan, the contract for release of the bank guarantee or the letter of credit based on which recognition of receivables by documentary calculations and guarantees is performed;

4) line numbers of the tax register to which changes are made;

5) dates of creation of written reasons.";

state Item 42 in the following edition:

"42. Written reasons which are signed by persons which constituted the additional tax register and are certified by seal (in case of ee availability, except for the legal entities belonging to subjects of private entrepreneurship), with indication of are applied to the additional tax register:

1) the reasons of modification and (or) amendments in the tax register;

2) debtor's IIN/bin;

3) numbers and dates of the agreement of bank loan under which the size of the requirement to the debtor in connection with forgiveness of bad debt on the credit (loan) and remuneration on it according to the subitem 9) of Item 5 of article 232 of the Tax Code is reduced;

4) line numbers of the tax register to which changes are made;

5) dates of creation of written reasons.";

state Item 47 in the following edition:

"47. Written reasons which are signed by persons which constituted the additional tax register and are certified by seal of the taxpayer (in case of ee availability, except for the legal entities belonging to subjects of private entrepreneurship), with indication of are applied to the additional tax register:

1) IIN/bin of the travel agent or tourist;

2) the reasons of modification and (or) amendments in the tax register;

3) numbers and dates of the agreement;

4) line numbers of the tax register to which changes and (or) additions are made;

5) dates of creation of written reasons.";

state Item 52 in the following edition:

"52. Written reasons which are signed by persons which constituted the additional tax register and are certified by seal of the taxpayer (in case of ee availability, except for the legal entities belonging to subjects of private entrepreneurship), with indication of are applied to the additional tax register:

1) ИИН / BIN;

2) the reasons of modification and (or) amendments in the tax register;

3) line numbers of the tax register to which changes and (or) additions are made;

4) dates of creation of written reasons.";

state Item 57 in the following edition:

"57. Written reasons which are signed by persons which constituted the additional tax register and are certified by seal of the taxpayer (in case of ee availability, except for the legal entities belonging to subjects of private entrepreneurship), with indication of are applied to the additional tax register:

1) ИИН / BIN;

2) the reasons of modification and (or) amendments in the tax register;

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