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

of December 27, 2019 No. 1429

About approval of Rules and terms of submission of data to bodies of state revenues by banks of the second level, the branches of nonresident banks of the Republic of Kazakhstan and the organizations performing separate types of banking activities, the custodians, the central depositary, brokers and (or) dealers having rights of account management of clients as nominee holders of the securities managing investment portfolio, and also the insurance (reinsurance) organizations, branches insurance (reinsurance) the nonresident organizations of the Republic of Kazakhstan

According to the subitem 2) Article 24 and item 4 of article 27 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) and article 6 of the Convention on the mutual administrative aid on tax cases ratified by the Law of the Republic of Kazakhstan of December 26, 2014 No. 267-V ZRK of PRIKAZYVAYU:

1. Approve the enclosed Rules and terms of submission of data to bodies of state revenues by the banks of the second level, branches of nonresident banks of the Republic of Kazakhstan and the organizations performing separate types of banking activities, the custodians, the central depositary, brokers and (or) dealers having rights of account management of clients as nominee holders of the securities managing investment portfolio, and also the insurance (reinsurance) organizations, branches of the insurance (reinsurance) nonresident organizations of the Republic of Kazakhstan.

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) 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 ten calendar days after day of its first official publication.

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 December 27, 2019 No. 1420

Rules and terms of submission of data to bodies of state revenues by banks of the second level, the branches of nonresident banks of the Republic of Kazakhstan and the organizations performing separate types of banking activities, the custodians, the central depositary, brokers and (or) dealers having rights of account management of clients as nominee holders of the securities managing investment portfolio, and also the insurance (reinsurance) organizations, branches of the insurance (reinsurance) nonresident organizations of the Republic of Kazakhstan

Chapter 1. General provisions

1. These rules and terms of submission of data to bodies of state revenues by banks of the second level, are developed by the branches of nonresident banks of the Republic of Kazakhstan and the organizations performing separate types of banking activities, the custodians, the central depositary, brokers and (or) dealers having rights of account management of clients as nominee holders of the securities managing investment portfolio, and also the insurance (reinsurance) organizations, branches of the insurance (reinsurance) nonresident organizations of the Republic of Kazakhstan (further - Rules) according to the Convention on the mutual administrative aid on tax cases ratified by the Law of the Republic of Kazakhstan of December 26, 2014 (further - the Convention), with the subitem 2) of Article 24 and item 4 of article 27 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget (Tax code).

2. Rules determine procedure and terms of submission by the accountable financial organizations of data on availability of bank accounts and their numbers, about remaining balance of money on these accounts, and also the data on availability, type and cost of other property including placed on metal accounts or which are in management of physical nonresident persons, legal nonresident persons, and also legal entities whose beneficial owners are nonresidents, about availability of accounts for accounting of the securities opened for physical nonresident persons, legal nonresident persons, legal entities whose beneficial owners are nonresidents, about remaining balance and movement of securities on these accounts and about the signed agreements of accumulative insurance under which beneficiaries are physical nonresident persons, in bodies of state revenues.

3. In these rules the following concepts are used:

1) the active non-financial organization - the organization which answers any of the criteria specified in determination of the active non-financial organization (further - NFO) in the Agreement;

2) the accountable financial organization - the banks of the second level and the organizations and branches of nonresident banks of the Republic of Kazakhstan performing separate types of banking activities, custodians, the central depositary, the brokers and (or) dealers having rights of account management of clients as nominee holders of securities, managing directors of investment portfolio, the insurance companies, branches of insurance nonresident brokers of the Republic of Kazakhstan and branches of the insurance (reinsurance) nonresident organizations of the Republic of Kazakhstan performing activities for industry "life insurance";

3) the accountable account - the account or agreement number of insurance on which it is transferred financial data according to the Agreement;

4) accountable jurisdiction - the foreign country (territory) which signed the Agreement, included in the list of accountable jurisdictions which is placed on official the Internet resource of authorized body and reflects any changes;

5) the advance holder - person of accountable jurisdiction;

6) IN - the foreign identification taxpayer number (or its analog) appropriated by foreign state (territory) which tax resident is the account holder;

7) the Agreement - the multilateral agreement of competent authorities about automatic exchange of information about financial accounts of October 29, 2014 accepted in implementation of article 6 of the Convention;

8) financial data - information:

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