I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 31, 2019 No. 1451

About approval of categories of taxpayers - the physical persons staying on the registration registry as the individual entrepreneur or person who is engaged in private practice, legal entities, Rules and terms of representation by banks of the second level and the organizations performing separate types of banking activities, data on the total sums of payments for calendar year which arrived on the current account by means of use of the equipment (device) intended for implementation of payments with use of payment cards and mobile payments and also its forms

According to the subitem 19) article 24 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget (Tax code)" PRIKAZYVAYU:

1. Approve:

1) categories of taxpayers - the physical persons staying on the registration registry as the individual entrepreneur or person who is engaged in private practice, the legal entity according to appendix 1 to this order;

2) Rules and terms of representation by banks of the second level and the organizations performing separate types of banking activities, data on the total sums of payments for calendar year which arrived on the current account by means of use of the equipment (device) intended for implementation of payments with use of payment cards and mobile payments according to appendix 2 to this order;

3) form of data on the total sums of payments for calendar year which arrived on the current account by means of use of the equipment (device) intended for implementation of payments with use of payment cards and mobile payments according to appendix 3 to this order.

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.

Appendix 1

to the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan the Minister of Finance of the Republic of Kazakhstan of December 31, 2019 No. 1451

Categories of taxpayers - the physical persons staying on the registration registry as the individual entrepreneur or person who is engaged in private practice, legal entities

1. Individual entrepreneurs, including country or farms.

2. Persons who are engaged in private practice.

3. The legal entities applying special tax regimes.

4. The legal entities who are subjects of gaming.

Appendix 2

to the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan the Minister of Finance of the Republic of Kazakhstan of December 31, 2019 No. 1451

Rules and terms of representation by banks of the second level and the organizations performing separate types of banking activities, data on the total sums of payments for calendar year which arrived on the current account by means of use of the equipment (device) intended for implementation of payments with use of payment cards and mobile payments

Chapter 1. General provisions

1. These rules and terms of representation by banks of the second level and the organizations performing separate types of banking activities, data on the total sums of payments for calendar year which arrived on the current account by means of use of the equipment (device) intended for implementation of payments with use of payment cards and mobile payments (further - Rules) are developed according to the subitem 19) of article 24 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure and terms of representation by banks of the second level and the organizations performing separate types of banking activities (further - Banks and the organizations), the data by the total sums of payments for calendar year which arrived on the current account (further - Data) the taxpayer - the physical person staying on the registration registry as the individual entrepreneur or person engaged in private practice, legal entity (further - taxpayers), by means of use of the equipment (device) intended for implementation of payments with use of payment cards and mobile payments.

Chapter 2. Procedure and terms of transfer of Data

2. The committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Committee) annually, in time no later than January 20 of the year following after accounting year creates as of December 31 of accounting year, in the Microsoft Excel format, category of taxpayers - the physical persons staying on the registration registry as the individual entrepreneur or person who is engaged in private practice, legal entities according to appendix 1 to this order.

3. The committee within 10 (ten) calendar days from the moment of forming of the list of taxpayers sends to Banks and the organizations request about submission of Data with appendix of the specified list.

4. Banks and the organizations within 20 (twenty) working days from the date of receipt of request about submission of Data transfer to Committee of the Data in the form of the electronic document in the Microsoft Excel format in form according to appendix 3 to this order.

5. Form of Data are filled as follows:

1) in the column of 1 form the sequence number is specified;

2) in the column 2 forms are specified accounting year for which Data are represented;

3) in the column 3 forms are specified individual identification number or business and identification number (further - BIN) the taxpayer;

4) in the column 4 forms are specified the name of the taxpayer;

5) in the column 5 of form BIN of bank (branch, division of bank) is specified in which bank accounts are opened;

6) in the column 6 of form the bank identification code of bank (branch, division of bank) is specified in which bank accounts are opened;

7) in the column 7 of form the bank name (branch, division of bank) is specified in which bank accounts are opened;

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