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

of March 16, 2020 No. 275

About approval of Rules of determination of the income of physical person, taxable, indirect method

(as amended of the Order of the Minister of Finance of the Republic of Kazakhstan of 18.03.2021 No. 231)

According to Item 9 of article 72 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules of determination of the income of physical person, taxable, by indirect method.

2. Declare invalid:

1) the order of the acting minister of finance of the Republic of Kazakhstan of July 22, 2016 No. 383 "About approval of Rules of determination of the income physical, taxable, indirect method" (it is registered in the Register of state registration of regulatory legal acts at No. 14160, it is published on September 9, 2016 in information system of law of Ad_let);

2) Item 2 of the List of orders of the Ministry of Finance of the Republic of Kazakhstan to which changes and additions are made the Minister of Finance of the Republic of Kazakhstan approved by the order of March 31, 2017 No. 213 "About modification and amendments in some orders of the Ministry of Finance of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 15096, it is published on June 13, 2017 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan).

3. 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.

4. This order becomes effective since January 1, 2021 and is subject to official publication.

The first Deputy Premier-Ministra of the Republic Kazakhstan - the Minister of Finance

A. Smailov

Approved by the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of March 16, 2020 No. 275

Rules of determination of the income of physical person, taxable, indirect method

Chapter 1. General provisions

1. These rules of determination of the income of physical person, taxable, are developed by indirect method (further - Rules) according to Item 9 of article 72 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code) and determine procedure for determination of the income of physical person, taxable, indirect method (further - indirect method) during implementation of tax control.

2. Determination of the income of physical person, taxable, is applied by indirect method during implementation of tax control to physical person for the purpose of determination of completeness and reliability of the data reflected in tax declarations.

3. Actions of these rules are not applied to the physical person staying on the registration registry as the individual entrepreneur, person of the implementation of such activities which is engaged in private practice, for the period by it.

4. Special concepts and terms of the tax legislation of the Republic of Kazakhstan are used in the values determined in the relevant articles of the Tax Code.

Chapter 2. Procedure for determination of the income of physical person, taxable, indirect method

5. Bodies of state revenues of the Republic of Kazakhstan (further - OGD) according to Item 6 of article 72 of the Tax Code apply the following types of indirect method of determination of the income of physical person:

1) method of increase in value of assets;

2) cost accounting method;

3) cash flow accounting method on bank accounts.

In case of need OGD use combination of the methods specified in this Item of Rules.

6. Determination by indirect method consists of the following stages:

1) determination of objects;

2) assessment of objects;

3) calculation of the income of physical person.

7. For determination of objects of OGD data are used:

1) about remaining balance and movement of money on bank accounts of physical person, about granted loans to physical person and expenses on repayment of remuneration on mortgage housing loans;

2) about the property which is in the territory of the Republic of Kazakhstan about expenses on medicine and education, according to transactions and agreements of physical persons, including insurance contracts, transactions of physical persons with securities, exchange goods and about assignments and payments for social payments;

3) about the property which is in foreign state, including with the preferential taxation, determined according to Item 3 of article 294 of the Tax Code;

4) from forms of tax statements, provided by physical persons and legal entities;

5) received by results of other forms of tax and customs control, including concerning persons with whom the physical person concluded bargains according to the legislation of the Republic of Kazakhstan and (or) on settlement with which at physical person arose debit and (or) accounts payable;

6) the information received from other sources documented.

8. For the purpose of determination of objects of OGD send inquiries in:

1) the banks and the organizations performing separate types of banking activities;

2) the relevant authorized state bodies, local executive bodies and other organizations performing activities in the territory of the Republic of Kazakhstan;

3) competent authorities of foreign states within exchange of information based on the existing international treaties or in the international organizations which have such information.

9. Sources of data can differ in each case depending on circumstances, nature and kind of activity of physical person.

10. Assessment of objects is performed based on information obtained from tax statements and (or) source accounting documents, and also from other sources.

11. In case of absence at physical person of the documents confirming asset cost including objects of construction in progress, vehicles, the parcels of land, intangible assets, the investment real estate and other property the income of this physical person joins market value of the specified asset.

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