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

of January 17, 2023 No. 33

About approval of Rules and term of realization of pilot project on application of other procedure for tax administration of persons rendering services with use of Internet platforms

According to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules and term of realization of pilot project on application of other procedure for tax administration of persons rendering services with use of Internet platforms.

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) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

3) 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) and 2) of this Item.

3. This order becomes effective after day of its first official publication.

Approved by the Order of the Deputy prime minister – the Minister of Finance of the Republic of Kazakhstan of January 17, 2023 No. 33

Rules and term of realization of pilot project on application of other procedure for tax administration of persons rendering services with use of Internet platforms

Chapter 1. General provisions

1. These rules and term of realization of pilot project on application of other procedure for tax administration of persons rendering services with use of Internet platforms (further – Rules), are developed according to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget (Tax code)" (further – the Tax code) and determine procedure for realization of pilot project by application of other procedure for tax administration of persons rendering services with use of Internet platforms (further – pilot project).

2. In these rules the following basic concepts are used:

1) the special mobile application "E-Salyq Business" – the mobile application developed for the purposes of application of the simplified procedure for execution of the tax liabilities and obligations on payment of compulsory pension contributions, social assignments and assignments on compulsory social medical insurance in case of application of special tax regime with use of special mobile application (further – SNR with use of mobile application), statements on registration accounting as the individual entrepreneur (removal from such registration accounting) based on the electronic document certified by means of the digital signature of the taxpayer;

2) the partner integrator – the individual entrepreneur or the legal entity who is the owner of the information product providing within pilot project integration of Internet platforms with the state information systems according to the requirements established to such integration by the current legislation of the Republic of Kazakhstan;

3) Internet platform – electronic the Internet the platform providing interaction of the operator of Internet platform, the customer and contractor on rendering services;

4) the operator of Internet platform (further – the Operator) – the individual entrepreneur or the legal entity providing technical, organizational, information and other capabilities using information technologies and systems for establishment of contacts on rendering services (including services with involvement of the third parties for rendering services) between the contractors and customers registered on Internet platform;

5) Digital ID – service of remote biometric identification;

6) the contractor – the physical person registered on Internet platform as the individual entrepreneur, which is rendering to customers of service with use of Internet platform and provided consent on voluntary basis to participation in pilot project by means of Internet platform;

7) the customer – the physical person or legal entity placing the order for rendering services on Internet platform.

3. The pilot project is implemented in the territory of the Republic of Kazakhstan after day of its first official publication till December 31, 2024.

4. Participants of pilot project are:

1) the Operators who concluded on voluntary basis with Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – Committee) the Agreement on pilot project on application of other procedure for tax administration of persons rendering services with use of Internet platforms on form according to appendix to these rules;

2) contractors;

3) bodies of state revenues;

4) the Ministry of Labour and Social Protection of the population of the Republic of Kazakhstan (further – MTSZN RK);

5) The Government for Citizens State corporation (further – the State corporation).

5. Participants of pilot project provide observance of requirements of the Law of the Republic of Kazakhstan "About personal data and their protection", the Law of the Republic of Kazakhstan "About informatization", and also the orders of the Government of the Republic of Kazakhstan of December 20, 2016 to No. 832 "About approval of single requirements in the field of information and communication technologies and ensuring information security".

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info