Order of the deputy. The Minister of Finance of the Republic of Kazakhstan "About approval of Rules of rendering the state services by bodies of state revenues..."

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

Acting minister of finance

B. Sholpankulov

It is approved

Ministry of digital development, innovations and aerospace industry of the Republic of Kazakhstan

Appendix 1

to the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of July 10, 2020 No. 665

Rules of rendering the state service "Registration Accounting of Person Who Is Engaged in Private Practice"

Chapter 1. General provisions

1. These rules of rendering the state service "Registration Accounting of Person Who Is Engaged in Private Practice" (further – Rules) are developed according to the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" (further – the Law) and determine procedure for rendering the state service "Registration Accounting of Person Who Is Engaged in Private Practice" (further – the state service) territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, the cities and areas in the cities, in the territory of special economic zones (further – the service provider).

2. The state service is rendered to physical persons (further – uslugopoluchatel).

Chapter 2. Procedure for rendering the state service

3. Reception of an application and issue of result of rendering the state service are performed:

1) through the service provider – in case of removal from registration accounting;

2) through non-commercial joint-stock company "The Government for Citizens state corporation (further – the State corporation) – in case of removal from registration accounting;

3) by means of the web portal of "the electronic government" www.egov.kz (further – the portal) – in case of statement on registration accounting as person who is engaged in private practice and change of registration data.

The list of the main requirements to rendering the state service "Registration Accounting of Person Who Is Engaged in Private Practice" (further – the List) is specified in appendix 1 to these rules.

In case of statement on registration accounting as the person who is engaged in private practice, and change of registration data the tax statement in electronic form, certified by the digital signature (further – the EDS) uslugopoluchatel, is accepted through the portal.

In case of removal from registration accounting in the place of the stay as person who is engaged in private practice, the documents submitted by uslugopoluchatel are accepted by structural division of the service provider responsible for documents acceptance or the State corporation.

For receipt of the state service uslugopoluchatel represent document package, stipulated in Item 8 Lists according to appendix 1 to these rules.

For identification of the identity of uslugopoluchatel the identity document, or the electronic document from service of digital documents is shown.

Data on identity documents, licenses for the right of implementation of notarial activities, activities for execution of executive documents, lawyer activities, the location specified in the tax statement, containing in the state information systems, the service provider and (or) the employee of the State corporation receives from the corresponding state information systems by means of the portal in the form of the electronic documents certified by the EDS of authorized officers.

Reclamation from uslugopoluchatel of documents and data which contain in information systems is not allowed.

In case of the address to the service provider the uslugopoluchatel receives the coupon about acceptance of the relevant documents.

By provision uslugopoluchately in the State corporation of incomplete document package, stipulated in Item 8 Lists according to appendix 1 to these rules, and also documents with the expired effective period, the employee of the State corporation refuses reception of an application, and issues the receipt on refusal in documents acceptance in form according to appendix 2 to these rules.

In case of documents acceptance through the State corporation the receipt on acceptance of the relevant documents is issued to uslugopoluchatel.

When rendering the state service through the State corporation on paper day of reception of applications and documents does not enter rendering the state service in time.

In case of the address through the portal to uslugopoluchatel the status about acceptance of request for rendering the state service goes.

In case of representation uslugopoluchately documents in the State corporation, in case of removal from registration accounting of uslugopoluchatel as person who is engaged in private practice, the employee of the State corporation accepts, checks the documents submitted by uslugopoluchatel, and sends the accepted documents to the service provider through express communication.

The structural division of the service provider responsible for documents acceptance in day of receipt of documents performs acceptance, verification of the submitted documents and registration (in case of the address of uslugopoluchatel after the termination of working hours, in days off and holidays according to the Labor code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "About holidays in the Republic of Kazakhstan" (further – the Law on holidays), reception of applications and issue of results of rendering the state service is performed the next working afternoon).

In case of factual determination of completeness of the submitted documents, the worker responsible for document handling enters documents and processes in information system of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan within 1 (one) working day from the date of receipt of the tax statement and the result of the state service sends to uslugopoluchatel or to the State corporation.

In the presence of the bases provided in Item 9 of the List to rendering the state service the service provider notifies uslugopoluchatel on the provisional solution about refusal in rendering the state service, and also time and the place (method) of carrying out hearing for opportunity to express to uslugopoluchatel line item according to the provisional solution.

Uslugopoluchatel is notified by the service provider on hearing at least in 3 (three) working days prior to completion of term of rendering the state service. Hearing is carried out no later than 2 (two) working days from the date of the notification.

By results of hearing the service provider makes the decision on rendering or refusal in rendering the state service if hearing with uslugopoluchatel did not take place.

In case of the address the result of rendering the state service goes to the portal to uslugopoluchatel in electronic form, the official of the service provider certified by the EDS.

In case of the address to the service provider or the result of rendering the state service goes to the State corporation in type of information about removal of person who is engaged in private practice or the motivated answer about refusal in removal of person from registration accounting in rendering the state service in cases and on the bases specified in Item 9 of the List according to appendix 1 to these rules.

Issue of ready documents is performed according to the working schedule of the State corporation in case of production of documents, proving the identity or the electronic document from service of digital documents, the representative also submits the document issued according to the civil legislation of the Republic of Kazakhstan in which appropriate authority of the representative is specified.

The storage condition the service provider, the State corporation of documents unclaimed in time in case of not the request of uslugopoluchatel for result of the state service in the specified time, the service provider provides their storage in the place of acceptance before obtaining by uslugopoluchatel.

The state corporation provides document storage, within 1 (one) month then transfers them to the service provider for further storage.

In case of the address of uslugopoluchatel after 1 (one) month, at the request of the State corporation the service provider within 1 (one) working day sends ready documents to the State corporation for issue to uslugopoluchatel.

4. According to the subitem 11) of Item 2 of article 5 of the Law the service provider provides entering of data into information system of monitoring of rendering the state services on stage of rendering the state service according to the procedure, No. 452 established by the order of the acting minister of transport and communications of the Republic of Kazakhstan of June 14, 2013 "About approval of Rules of entering of data into information system of monitoring of rendering the state services on stage of rendering the state service" (it is registered in the Register of state registration of regulatory legal acts at No. 8555).

5. In case of modification and (or) amendments in these rules the Ministry of Finance of the Republic of Kazakhstan within 3 (three) working days after registration in the Ministry of Justice of the Republic of Kazakhstan sends information on modification of procedure for rendering the state service to Single contact center and to the operator of information and communication infrastructure of "the electronic government", the State corporation, to the service provider.

6. In case of failure of the information system containing necessary data for rendering the state service, the service provider within 30 (thirty) minutes from the moment of failure sends inquiry to support service on by means of the https://support.ecc.kz platform with obligatory provision of information on the name of the state service, to registration number of the statement for receipt of the state service, to the individual identification number (IIN), or the business identification to number (BIN), the name of uslugopoluchatel, the version system and application software, to the description of the sequence of the actions leading to mistake, the screenshots explaining the arisen problem.

Chapter 3. Procedure for appeal of decisions, actions (failure to act) of service providers and (or) their officials, the State corporation and (or) its workers concerning rendering the state services

5. In case of disagreement with results of rendering the state service the uslugopoluchatel submits the claim to the decision, actions (failure to act) of the service provider concerning rendering the state services according to the legislation of the Republic of Kazakhstan:

addressed to the head of the service provider;

addressed to the head of authorized body of the ensuring receipts of taxes and payments performing management in the sphere in the budget;

in authorized body by assessment and control of quality of rendering the state services.

The claim to actions (failure to act) of employees of the State corporation when rendering services through the State corporation is submitted addressed to the head of the State corporation, or in authorized body in the sphere of informatization.

The claim of uslugopoluchatel which arrived to the service provider of the State corporation which is directly rendering the state services is subject to consideration according to Item 2 of article 25 of the Law within 5 (five) working days from the date of its registration.

The claim of uslugopoluchatel which arrived to authorized body by assessment and control of quality of rendering the state services is subject to consideration within 15 (fifteen) working days from the date of its registration.

6. In case of disagreement with results of rendering the state service the uslugopoluchatel according to the subitem 6) of Item 1 of article 4 of the Law takes a legal action.

If other is not provided by the law, appeal to the court is allowed after appeal in pre-judicial procedure. If the law provides possibility of appeal to the court without the need for appeal in higher body, administrative authority, the official, the administrative act, administrative action (failure to act) of which are challenged, along with response bring motivated line item of the head of higher administrative authority, the official into court.

Appendix 1

to Rules of rendering the state service "Registration Accounting of Person Who Is Engaged in Private Practice"

List of the main requirements to rendering the state service

"Registration accounting of person who is engaged in private practice"

1

Name of the service provider

Territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, the cities and areas in the cities, in the territory of special economic zones (further – the service provider).

2

Methods of provision of the state service of the service provider, State corporation and subjects of information

1) through the service provider – in case of removal from registration accounting;

2) through non-commercial joint-stock company "The Government for Citizens state corporation (further – the State corporation) – in case of removal from registration accounting;

3) by means of the web portal of "the electronic government" www.egov.kz (further – the portal) – in case of statement on registration accounting as person who is engaged in private practice and change of registration data.

3

Terms of rendering the state service

1) statement of uslugopoluchatel – the citizen of the Republic of Kazakhstan on registration accounting as person who is engaged in private practice – within 1 (one) working day from the date of giving through the portal of the tax statement;

2) change of data on the location of person who is engaged in private practice – within 1 (one) working day following behind day of giving through the portal of the tax statement;

3) information on removal of person who is engaged in private practice from registration accounting is placed on Internet resource of the service provider of www.kgd.gov.kz within 1 (one) working day from the date of removal of uslugopoluchatel from registration accounting;

4) the most allowed time of expectation for delivery of document package uslugopoluchatel in the State corporation - 15 (fifteen) minutes;

5) the most allowed time of servicing of uslugopoluchatel by the State corporation – 15 (fifteen) minutes.

4

Form of rendering the state service

Electronic (partially automated) / paper.

5

Result of rendering the state service

1) statement on registration accounting as person who is engaged in private practice;

2) change registration this person who is engaged in private practice;

3) removal from registration accounting as person who is engaged in private practice and placement on the Internet – resource of the service provider of www.kgd.gov.kz of information on removal of person who is engaged in private practice from registration accounting – in case of removal from registration accounting as person who is engaged in private practice.

Person who is engaged in private practice is recognized struck off the registration register from the date of:

creation of the conclusion – in the absence of violations by results of cameral control and tax debt, debt on social payments;

execution of the notification on elimination of the violations revealed by results of cameral control – in the presence of such violations and lack of tax debt, debt on social payments;

repayments of tax debt, debt on social payments – in the presence of tax debt and condition of elimination of the violations revealed by results of cameral control, in full;

4) the motivated answer about refusal in rendering the state service in cases and on the bases specified in Item 9 of this List.

6

The amount of the payment levied from uslugopoluchatel when rendering the state service and methods of its collection in cases, stipulated by the legislation the Republic of Kazakhstan

The state service is provided free of charge.

7

Working schedule of the service provider, State corporation and subjects of information

1) the service provider – Monday through Friday, from 9:00 till 18:30 o'clock with lunch break from 13:00 till 14:30 o'clock, except days off and holidays according to the Labor code of the Republic of Kazakhstan (further – the Labor code RK) and to the Law of the Republic of Kazakhstan "About holidays in the Republic of Kazakhstan" (further – the Law on holidays).

The state service is rendered in turn without making an appointment and the accelerated servicing.

2) the State corporation – Monday through Friday inclusive from 9:00 till 18:00 o'clock without interruption, departments of servicing on duty of the population of the State corporation Monday through Friday inclusive from 9:00 till 20:00 o'clock and on Saturday from 9:00 till 13:00 o'clock except festive and the days off according to the Labor code RK and the Law on holidays.

Acceptance is performed according to the procedure of electronic queue without the accelerated servicing, booking of electronic queue by means of the portal is possible;

3) the portal – round the clock, except for technical breaks in connection with carrying out repair work (in case of the address of uslugopoluchatel after the termination of working hours, in days off and holidays according to the Labor code RK and the Law on holidays, reception of an application and issue of result of rendering the state service is performed the next working afternoon).

Addresses of places of rendering the state service are placed on Internet resource:

1) service provider of www.kgd.gov.kz;

2) State corporation: www.gov4c.kz;

3) www.egov.kz portal.

8

The list of documents and data, claimed at uslugopoluchatel for rendering the state service

in case of the address of uslugopoluchatel or his representative, the acting on the basis of the document issued according to the civil legislation of the Republic of Kazakhstan in which appropriate authority of the representative is specified:

on the portal:

for statement on registration accounting as person who is engaged in private practice and changes of registration data:

the tax statement for registration accounting of the person who is engaged in private practice in electronic form, certified by the digital signature (further – the EDS) uslugopoluchatel, according to appendix 3 to these rules;

to the service provider or in the State corporation:

for removal from registration accounting in the place of the stay as person who is engaged in private practice in case of decision making about the activities termination at the same time represents:

1) the tax statement for the activities termination, according to appendix 4 to these rules;

2) liquidating tax statements.

Service providers receive digital documents from service of digital documents through the realized integration on condition of the consent of the owner of the document provided by means of the "electronic government" of subscriber number of cellular communication of the user registered on the web portal by transfer of the one-time password or departure siding of the short text message as the answer to the notification of the web portal of "the electronic government".

99

The bases for refusal in rendering the state service established by the laws of the Republic of Kazakhstan

1) establishment of unauthenticity of the documents submitted by uslugopoluchatel for receipt of the state service, and (or) these (data) containing in them;

2) discrepancy of uslugopoluchatel and (or) the provided materials, objects, supplied and the information necessary for rendering the state service, to requirements, these rules;

3) lack of consent of the uslugopoluchatel provided according to article 8 of the Law of the Republic of Kazakhstan "About personal data and their protection" on access to personal data of limited access which are required for rendering the state service.

110

Other requirements taking into account features of rendering

the state service including rendered in electronic

to form and through the State corporation

Uslugopoluchatelyam, having in established by the Code of the Republic of Kazakhstan "About health of the people and health care system" complete or partial loss of capability or opportunity to perform self-service, to move, be guided independently, documents acceptance is made by the employee of the State corporation with departure at the place of residence by means of the address through Single contact center for rendering the state service 1414, 8 800 080 777 (when rendering service through the State corporation).

Uslugopoluchatel has possibility of receipt of the state service electronically through the portal and through Internet resource of the service provider of www.kgd.gov.kz in "Office of the taxpayer" on condition of EDS availability.

Uslugopoluchatel has possibility of receipt of information on the status of rendering the state service in the mode of remote access by means of "private office" on the portal, Single contact center.

Service of digital documents is available to the users authorized in mobile application.

For use of the digital document it is necessary to undergo authorization in mobile application with use of the electronic and digital signature or one-time password, further to pass into the Section "Digital Documents" and to choose the necessary document.

Appendix 2

to Rules of rendering the state service "Registration Accounting of Person Who Is Engaged in Private Practice"

____________________________

(Surname, name, middle name

(in case of its availability)

(further – F.I.O), or the name

organizations of uslugopoluchatel)

____________________________

(address of uslugopoluchatel)

Form

The receipt on refusal in documents acceptance

Being guided by Item 2 of article 20 of the Law of the Republic of Kazakhstan "About the state services" the department No. __ branch of The Government for Citizens State corporation (to specify the address) refuses documents acceptance on rendering the state service "Registration Accounting of Person Who Is Engaged in Private Practice" in view of representation of incomplete document package by you, stipulated in Item 8 Lists according to appendix 1 to Rules, and also documents with the expired effective period, namely:

The name of missing documents and documents with the expired effective period:

1) __________________________________;

2) ___________________________________;

3)______________________________

This receipt is constituted in 2 copies, on one for each party.

F.I.O (in case of its availability) (the employee of the State corporation) (signature)

Contractor: F.I.O (in case of its availability) __________

Phone: __________

Received: F.I.O (in case of its availability) / the signature of uslugopoluchatel

"___" _________ 20 __ year

Appendix 3

to Rules of rendering the state service "Registration Accounting of Person Who Is Engaged in Private Practice"

See Appendix 3

Appendix 4

to Rules of rendering the state service "Registration Accounting of Person Who Is Engaged in Private Practice"

See Appendix 4

Appendix 2

to the Order of the acting minister of finance of July 10, 2020 No. 665

Rules of rendering the state service "Registration of Taxpayers"

Chapter 1. General provisions

1. These rules of rendering the state service "Registration of Taxpayers" (further – Rules) are developed according to the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" (further – the Law) and determine procedure for rendering the state service "Registration of Taxpayers" (further – the state service) territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, the cities and areas in the cities, in the territory of special economic zones (further – the service provider).

2. The state service is rendered to physical persons and legal entities (further – uslugopoluchatel).

Chapter 2. Procedure for rendering the state service

3. Reception of an application and issue of result of rendering the state service are performed:

1) through the service provider – when entering information about legal nonresident person into the state database of taxpayers (further – GBD of NP), modification and (or) amendments in registration data;

2) through non-commercial joint-stock company "The Government for Citizens state corporation (further – the State corporation) – when entering information about legal nonresident person into GBD of NP, modification and (or) amendments in registration data;

3) by means of the web portal of "the electronic government" www.egov.kz (further – the portal) – in case of modification and (or) amendments in the information about the ranking officer by calculations with the budget, phone number, the e-mail address of uslugopoluchatel.

The list of the main requirements to rendering the state service "Registration of Taxpayers" including characteristics of process, form, content and result of rendering, and also other data taking into account features of provision of the state service (further – the List) is stated in annex 1 to these rules.

When entering information about legal nonresident person into GBD of NP, modification and (or) amendments in registration data in GBD of NP the documents submitted by uslugopoluchatel are accepted by structural division of the service provider responsible for documents acceptance or the State corporation.

In case of modification and (or) amendments in the information about the ranking officer by calculations with the budget, phone number, the e-mail address of the uslugopoluchatel request in electronic form certified by the digital signature (further – the EDS) uslugopoluchatel is accepted through the portal.

For receipt of the state service uslugopoluchatel represent document package, stipulated in Item 8 Lists according to appendix 1 to these rules.

Data on identity documents, on registration (re-registration) as the legal entity, about state registration as the individual entrepreneur, containing in the state information systems, the worker of the service provider receives from the corresponding state information systems.

Reclamation from uslugopoluchatel of documents and data which are received from information systems is not allowed.

In case of the address to the service provider the uslugopoluchatel receives the coupon about acceptance of the relevant documents.

By provision uslugopoluchately in the State corporation of incomplete document package, stipulated in Item 8 Lists according to appendix 1 to these rules, the employee of the State corporation refuses reception of an application, and issues the receipt on refusal in documents acceptance in form according to appendix 2 to these rules.

In case of documents acceptance through the State corporation the receipt on acceptance of the relevant documents is issued to uslugopoluchatel.

When rendering the state service through the State corporation on paper, day of reception of applications and documents does not enter rendering the state service in time.

In case of the address through the portal to uslugopoluchatel the status about acceptance of request for rendering the state service goes.

In case of representation uslugopoluchately documents the State corporation – the employee of the State corporation accepts, checks the documents submitted by uslugopoluchatel, and sends the accepted documents to the service provider through express communication.

The structural division of the service provider responsible for documents acceptance in day of receipt of documents performs acceptance, verification of the submitted documents and registration (in case of the address of uslugopoluchatel after the termination of working hours, in days off and holidays according to the Labor code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "About holidays in the Republic of Kazakhstan", reception of applications and issue of results of rendering the state service is performed the next working afternoon).

In case of representation uslugopoluchately incomplete document package stipulated in Item 8 Lists according to appendix 1 to these rules, and (or) documents with the expired effective period, the service provider refuses reception of an application.

In case of factual determination of completeness of the submitted documents, the worker responsible for document handling enters documents and processes in information system of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan within 2 (two) working days from the date of receipt of the tax statement and the result of the state service sends to uslugopoluchatel or to the State corporation.

In case of the address the result of rendering the state service goes to the portal to uslugopoluchatel in electronic form, the official of the service provider certified by the EDS.

In case of the address to the service provider either the State corporation the result of rendering the state service or the motivated answer about refusal in rendering the state service in cases and on the bases specified in Item 9 of the List according to appendix 1 to these rules is issued on paper.

Issue of ready documents is performed according to the working schedule of the State corporation in case of production of documents, proving the identity or the electronic document from service of digital documents, the representative also submits the document issued according to the civil legislation of the Republic of Kazakhstan in which appropriate authority of the representative is specified.

Storage condition service provider, State corporation of documents unclaimed in time:

in case of not the request of uslugopoluchatel for result of the state service in the specified time, the service provider provides their storage in the place of acceptance before obtaining by uslugopoluchatel.

The state corporation provides document storage within 1 (one) month then transfers them to the service provider for further storage.

In case of the address of uslugopoluchatel after 1 (one) month, at the request of the State corporation the service provider within 1 (one) working day sends ready documents to the State corporation for issue to uslugopoluchatel.

4. According to the subitem 11) of Item 2 of article 5 of the Law the service provider provides entering of data into information system of monitoring of rendering the state services on stage of rendering the state service according to the procedure, No. 452 established by the order of the acting minister of transport and communications of the Republic of Kazakhstan of June 14, 2013 "About approval of Rules of entering of data into information system of monitoring of rendering the state services on stage of rendering the state service" (it is registered in the Register of state registration of regulatory legal acts at No. 8555).

5. In case of modification and (or) amendments in these rules of the Ministry of Finance of the Republic of Kazakhstan the service provider within 3 (three) working days after registration in the Ministry of Justice of the Republic of Kazakhstan sends information on modification of procedure for rendering the state service to Single contact center and to the operator of information and communication infrastructure of "the electronic government", the NAO, the service provider.

6. In case of failure of the information system containing necessary data for rendering the state service, the service provider within 30 (thirty) minutes from the moment of failure sends inquiry to support service by means of the https://support.ecc.kz platform with obligatory provision of information on the name of the state service, to registration number of the statement for receipt of the state service, to the individual identification number (IIN), or the business identification to number (BIN), the name of uslugopoluchatel, the version system and application software, to the description of the sequence of the actions leading to mistake, the screenshots explaining the arisen problem.

Chapter 3. Procedure for appeal of decisions, actions (failure to act) of service providers and (or) their officials, the State corporation and (or) its workers concerning rendering the state services

7. In case of disagreement with results of rendering the state service the uslugopoluchatel submits the claim to the decision, actions (failure to act) of the service provider concerning rendering the state services according to the legislation of the Republic of Kazakhstan:

addressed to the head of the service provider;

addressed to the head of the authorized body performing management in the sphere of ensuring receipts of taxes and payments in the budget;

in authorized body by assessment and control of quality of rendering the state services.

The claim to actions (failure to act) of employees of the State corporation when rendering services through the State corporation is submitted addressed to the head of the State corporation, or in authorized body in the sphere of informatization.

The claim of uslugopoluchatel which arrived to the service provider of the State corporation which is directly rendering the state services is subject to consideration according to Item 2 of article 25 of the Law within 5 (five) working days from the date of its registration.

The claim of uslugopoluchatel which arrived to authorized body by assessment and control of quality of rendering the state services is subject to consideration within 15 (fifteen) working days from the date of its registration.

6. In case of disagreement with results of rendering the state service the uslugopoluchatel according to the subitem 6) of Item 1 of article 4 of the Law takes a legal action.

If other is not provided by the law, appeal to the court is allowed after appeal in pre-judicial procedure. If the law provides possibility of appeal to the court without the need for appeal in higher body, administrative authority, the official, the administrative act, administrative action (failure to act) of which are challenged, along with response bring motivated line item of the head of higher administrative authority, the official into court.

Appendix 1

to Rules of rendering the state service "Registration of Taxpayers"

List of the main requirements to rendering the state service

"Registration of taxpayers"

1

Name of the service provider

Territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, the cities and areas in the cities, in the territory of special economic zones (further – the service provider).

2

Methods of provision of the state service of the service provider, State corporation and subjects of information

1) through the service provider – when entering information about the nonresident into the state database of taxpayers, modification and (or) amendments in registration data;

2) through non-commercial joint-stock company "The Government for Citizens state corporation (further – the State corporation) – when entering information about the nonresident into the state database of taxpayers, modification and (or) amendments in registration data;

3) by means of the web portal of "the electronic government" www.egov.kz (further – the portal) – in case of modification and (or) amendments in the information about the ranking officer by calculations with the budget, phone number, the e-mail address of uslugopoluchatel.

3

Terms of rendering the state service

1) entering of information about the taxpayer into the state database of taxpayers (further – GBD of NP) – within 2 (two) working days from the date of receipt of the tax statement for statement on registration accounting;

2) modification of registration data of the taxpayer – within 2 (two) working days from the date of receipt of the tax statement for statement on registration accounting.

3) the most allowed time of expectation for delivery of document package uslugopoluchatel in the State corporation – 15 (fifteen) minutes;

4) the most allowed time of servicing of uslugopoluchatel by the State corporation – 15 (fifteen) minutes.

4

Form of rendering the state service

Electronic (partially automated) / paper.

5

Result of rendering the state service

1) issue of the registration certificate in the form approved by the order of the Minister of Finance of the Republic of Kazakhstan of February 9, 2018 No. 153 "About approval of document forms concerning registration accounting" (it is registered in the Register of state registration of regulatory legal acts at No. 16431) (in case of introduction of information about the nonresident, the foreigner or the person without citizenship, legal nonresident persons performing activities in the Republic of Kazakhstan through permanent organization without opening of branch, insurance company (insurance broker) or the dependent agent, diplomatic and equated to it representation, consular organization in GBD of NP);

2) the motivated answer about refusal in rendering the state service in cases and on the bases specified in Item 9 of this List.

6

The amount of the payment levied from uslugopoluchatel when rendering the state service and methods of its collection in cases, stipulated by the legislation the Republic of Kazakhstan

The state service is provided free of charge.

7

Working schedule of the service provider, State corporation and subjects of information

1) the service provider – Monday through Friday, from 9:00 till 18:30 o'clock with lunch break from 13:00 till 14:30 o'clock, except days off and holidays according to the Labor code of the Republic of Kazakhstan (further – the Labor code RK) and to the Law of the Republic of Kazakhstan "About holidays in the Republic of Kazakhstan" (further – the Law on holidays).

The state service is rendered in turn without making an appointment and the accelerated servicing.

2) the State corporation – Monday through Friday inclusive from 9:00 till 18:00 o'clock without interruption, departments of servicing on duty of the population of the State corporation Monday through Friday inclusive from 9:00 till 20:00 o'clock and on Saturday from 9:00 till 13:00 o'clock except festive and the days off according to the Labor code RK and the Law on holidays.

Acceptance is performed according to the procedure of electronic queue without the accelerated servicing, booking of electronic queue by means of the portal is possible;

3) the portal – round the clock, except for technical breaks in connection with carrying out repair work (in case of the address of uslugopoluchatel after the termination of working hours, in days off and holidays according to the Labor code RK and the Law on holidays, reception of an application and issue of result of rendering the state service is performed the next working afternoon).

Addresses of places of rendering the state service are placed on Internet resource:

1) service provider of www.kgd.gov.kz;

2) State corporation: www.gov4c.kz;

3) www.egov.kz portal.

8

The list of documents and data, claimed at uslugopoluchatel for rendering the state service

in case of the address of uslugopoluchatel or his representative, the acting on the basis of the document issued according to the civil legislation of the Republic of Kazakhstan in which appropriate authority of the representative is specified:

1. To the service provider or in the State corporation:

for entering of information about legal nonresident person into GBD of NP:

1) the tax statement for statement on registration accounting in form (appendix 8), the Minister of Finance of the Republic of Kazakhstan approved by the order of February 12, 2018 No. 160 "About approval of forms of tax statements" (it is registered in the Register of state registration of regulatory legal acts of the Republic of Kazakhstan at No. 16425) (further – the tax statement for statement on registration accounting);

2) the list of documents according to appendix 2 to these rules;

for modification and (or) amendments of registration data of GBD of NP – the tax statement for statement on registration accounting.

2. on the portal:

for modification and (or) amendments of the information about the ranking officer by calculations with the budget, phone number, the e-mail address of uslugopoluchatel – the tax statement for statement on registration accounting.

9

The bases for refusal in rendering the state service established by the laws of the Republic of Kazakhstan

1) establishment of unauthenticity of the documents submitted by uslugopoluchatel for receipt of the state service, and (or) these (data) containing in them;

2) discrepancy of uslugopoluchatel and (or) the provided materials, objects, supplied and the information necessary for rendering the state service, to requirements, these rules;

3) lack of consent of the uslugopoluchatel provided according to article 8 of the Law of the Republic of Kazakhstan "About personal data and their protection" on access to personal data of limited access which are required for rendering the state service.

110

Other requirements taking into account features of rendering the state service including rendered electronically and through the State corporation

Uslugopoluchatelyam, having in established by the Code of the Republic of Kazakhstan "About health of the people and health care system" complete or partial loss of capability or opportunity to perform self-service, to move, be guided independently, documents acceptance is made by the employee of the State corporation with departure at the place of residence by means of the address through Single contact center for rendering the state service 1414, 8 800 080 777 (when rendering service through the State corporation).

Uslugopoluchatel has possibility of receipt of the state service electronically through the portal and through Internet resource of the service provider in "Office of the taxpayer" on condition of availability of the digital signature.

Uslugopoluchatel has possibility of receipt of information on the status of rendering the state service in the mode of remote access by means of "private office" on the portal, Single contact center.

Appendix 2

to Rules of rendering the state service "Registration of Taxpayers"

See Appendix 2

Appendix 3

to the Order of the acting minister of finance of July 10, 2020 No. 665

Rules of rendering the state service "Registration Accounting of Taxpayers on Value Added"

Chapter 1. General provisions

1. These rules of rendering the state service "Registration Accounting of Taxpayers on Value Added" (further – Rules) are developed according to the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" (further – the Law) and determine procedure for rendering the state service "Registration Accounting of Taxpayers on Value Added" (further – the state service) territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, the cities and areas in the cities, in the territory of special economic zones (further – the service provider).

2. The state service is rendered to physical persons and legal entities (further – uslugopoluchatel).

3. At the choice of uslugopoluchatel the state service appears by the principle of "one statement" in total with the state service "State Registration of Legal Entities, Accounting Registration of Their Branches and Representations" according to appendix 1 to the Order of the acting minister of justice of the Republic of Kazakhstan of May 29, 2020 No. 66 "About approval of rules of rendering the state services in the sphere of state registration of legal entities and accounting registration of branches and representations".

Chapter 2. Procedure for rendering the state service

4. Reception of an application and issue of result of rendering the state service are performed:

1) through the service provider;

2) by means of the web portal of "the electronic government" www.egov.kz (further – the portal);

The list of the main requirements to rendering the state service "Registration Accounting of Taxpayers on Value Added" including characteristics of process, form, content and result of rendering, and also other data taking into account features of provision of the state service (further – the List) is stated in annex 1 to these rules.

In case of statement on registration accounting on the value added tax (further – the VAT), replacements of the certificate VAT, removal from registration VAT accounting the documents submitted by uslugopoluchatel (in attendance procedure or by mail), are accepted by the structural division of the service provider responsible for documents acceptance, and are transferred to responsible structural division of the service provider for document handling;

In case of the address in electronic form – the tax statement in electronic form, certified by the digital signature (further – the EDS) uslugopoluchatel, is accepted through the portal.

For receipt of the state service uslugopoluchatel represent document package, stipulated in Item 8 Lists according to appendix 1 to these rules.

For identification of the identity of uslugopoluchatel the identity document, or the electronic document from service of digital documents is shown.

Data on the identity documents containing in the state information systems, the authorized body receives from the corresponding state information systems by means of the portal in the form of the electronic documents certified by the EDS of authorized officers.

Reclamation from uslugopoluchatel of documents and data, contain in information systems, it is not allowed.

In case of the address to the service provider the uslugopoluchatel receives the coupon about acceptance of the relevant documents.

In case of the address to the service provider the result of rendering the state service or the motivated answer about refusal in removal from registration VAT accounting in cases and on the bases specified in Item 8 of the List according to appendix 1 to these rules is issued on paper.

In case of not the request of uslugopoluchatel for result of the state service in the specified time, the service provider provides their storage in the place of acceptance before obtaining by uslugopoluchatel.

In case of the address through the portal to uslugopoluchatel the status about acceptance of request for rendering the state service goes.

In case of the address the result of rendering the state service goes to the portal to uslugopoluchatel in electronic form, the official of the service provider certified by the EDS.

The structural division of the service provider responsible for documents acceptance, in day of receipt of documents performs acceptance, verification of the submitted documents and registration (in case of the address of uslugopoluchatel after the termination of working hours, in days off and holidays according to the Labor code of the Republic of Kazakhstan, reception of applications and issue of results of rendering the state service is performed the next working afternoon).

By provision uslugopoluchately incomplete document package, stipulated in Item 8 Lists according to appendix 1 to these rules, and also documents with the expired effective period, the service provider refuses reception of an application.

In case of factual determination of completeness of the submitted documents the worker responsible for document handling enters documents and the system of processing of tax statements processes in information system:

1) in case of statement on registration VAT accounting – within 1 (one) working day from the date of receipt of the tax statement or from the date of state registration in the National register of business and identification numbers;

2) when replacing the certificate on statement by registration VAT accounting – within 2 (two) working days;

3) in case of removal from registration VAT accounting, or motivated refusal in removal from registration VAT accounting – within 2 (two) working days and the result of the state service sends to uslugopoluchatel.

5. According to the subitem 11) of Item 2 of article 5 of the Law the service provider provides entering of data into information system of monitoring of rendering the state services on stage of rendering the state service according to the procedure, No. 452 established by the order of the acting minister of transport and communications of the Republic of Kazakhstan of June 14, 2013 "About approval of Rules of entering of data into information system of monitoring of rendering the state services on stage of rendering the state service" (it is registered in the Register of state registration of regulatory legal acts at No. 8555).

6. In case of modification and (or) amendments in these rules the Ministry of Finance of the Republic of Kazakhstan within 3 (three) working days after registration in the Ministry of Justice of the Republic of Kazakhstan sends information on modification of procedure for rendering the state service to Single contact center and to the operator of information and communication infrastructure of "the electronic government", the State corporation, to the service provider.

7. In case of failure of the information system containing necessary data for rendering the state service, the service provider within 30 (thirty) minutes from the moment of failure sends inquiry to support service by e-mail sonosd@mgd.kz with obligatory provision of information on the name of the state service, to registration number of the statement for receipt of the state service, to the individual identification number (IIN), or the business identification to number (BIN), the name of uslugopoluchatel, the version system and application software, to the description of the sequence of the actions leading to mistake, the screenshots explaining the arisen problem.

Chapter 3. Procedure for appeal of decisions, actions (failure to act) of service providers and (or) their officials, the State corporation and (or) its workers concerning rendering the state services

8. In case of disagreement with results of rendering the state service the uslugopoluchatel submits the claim to the decision, actions (failure to act) of the service provider concerning rendering the state services according to the legislation of the Republic of Kazakhstan:

addressed to the head of the service provider;

addressed to the head of the authorized body performing management in the sphere of ensuring receipts of taxes and payments in the budget;

in authorized body by assessment and control of quality of rendering the state services.

At the same time the claim to actions (failure to act) of employees of the State corporation when rendering services through the State corporation is submitted addressed to the head of the State corporation, or in authorized body in the sphere of informatization.

The claim of uslugopoluchatel which arrived to the service provider of the State corporation which is directly rendering the state services is subject to consideration according to Item 2 of article 25 of the Law within 5 (five) working days from the date of its registration.

The claim of uslugopoluchatel which arrived to authorized body by assessment and control of quality of rendering the state services is subject to consideration within 15 (fifteen) working days from the date of its registration.

9. In case of disagreement with results of rendering the state service the uslugopoluchatel according to the subitem 6) of Item 1 of article 4 of the Law takes a legal action.

If other is not provided by the law, appeal to the court is allowed after appeal in pre-judicial procedure. If the law provides possibility of appeal to the court without the need for appeal in higher body, administrative authority, the official, the administrative act, administrative action (failure to act) of which are challenged, along with response bring motivated line item of the head of higher administrative authority, the official into court.

Appendix 1

to Rules of rendering the state service "Registration Accounting of Taxpayers on Value Added"

List of the main requirements to rendering the state service

"Registration accounting of taxpayers on value added"

1

Name of the service provider

Territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, the cities and areas in the cities, in the territory of special economic zones (further – the service provider).

2

Methods of provision of the state service

1) through the service provider;

2) by means of the web portal of "the electronic government" www.egov.kz (further – the portal).

3

Terms of rendering the state service

1) statement on registration accounting on the value added tax (further – the VAT) – within 1 (one) working day:

- from the date of submission of the tax statement for statement on registration VAT accounting – for persons who submitted the tax application for registration VAT accounting on paper in attendance procedure or electronically;

- from the date of state registration in the National register of business and identification numbers – for again registered legal resident persons of the Republic of Kazakhstan;

2) replacement of the certificate on statement by registration VAT accounting (further – the certificate VAT) – within 2 (two) working days;

3) removal from registration VAT accounting, or motivated refusal in removal from registration VAT accounting – within 2 (two) working days from the date of submission of the tax statement.

4

Form of rendering the state service

Electronic (partially automated) / paper / rendered by the principle of "one statement".

5

Result of rendering the state service

1) statement on registration VAT accounting;

2) replacement of the certificate VAT;

3) removal from registration VAT accounting;

4) the motivated answer of the service provider about refusal in removal from registration VAT accounting in cases and on the bases, specified in Item 9 of this List.

6

The amount of the payment levied from uslugopoluchatel when rendering the state service and methods of its collection in cases, stipulated by the legislation the Republic of Kazakhstan

The state service is provided free of charge.

7

Working schedule of the service provider and subjects of information

1) the service provider – Monday through Friday, from 9:00 till 18:30 o'clock with lunch break from 13:00 till 14:30 o'clock, except days off and holidays according to the Labor code of the Republic of Kazakhstan (further – the Labor code RK) and to the Law of the Republic of Kazakhstan "About holidays in the Republic of Kazakhstan" (further – the Law on holidays).

The state service is rendered in turn without making an appointment and the accelerated servicing.

2) the portal – round the clock, except for technical breaks in connection with carrying out repair work (in case of the address of uslugopoluchatel after the termination of working hours, in days off and holidays according to the Labor code RK and the Law on holidays, reception of an application and issue of result of rendering the state service is performed the next working afternoon).

Addresses of places of rendering the state service are placed on Internet resource:

1) service provider of www.kgd.gov.kz;

2) www.egov.kz portal.

8

The list of documents and data, claimed at uslugopoluchatel for rendering the state service

in case of the address of uslugopoluchatel (legal resident person, the nonresident performing activities in the Republic of Kazakhstan through branch, representation, the individual entrepreneur):

to the service provider:

1) the tax statement in form according to appendix 2 to these rules – for statement on registration VAT accounting, replacement of the certificate VAT, removal from registration VAT accounting;

2) the liquidating declaration on the VAT – for removal from registration VAT accounting;

on the portal:

the tax statement in electronic form, according to appendix 2 to these rules or the statement for state registration of the legal entity with the mark "Registration as the Payer of the VAT" by means of the National register of business and identification numbers.

Service providers receive digital documents from service of digital documents through the realized integration on condition of the consent of the owner of the document provided by means of the "electronic government" of subscriber number of cellular communication of the user registered on the web portal by transfer of the one-time password or departure siding of the short text message as the answer to the notification of the web portal of "the electronic government".

9

The bases for refusal in rendering the state service established by the laws of the Republic of Kazakhstan

1) the Basis for refusal in removal from registration VAT accounting are cases if in case of removal from registration VAT accounting the following conditions, stipulated in Item 3 articles 85 of the Code of the Republic of Kazakhstan from "About taxes and other obligatory payments in the budget" are at the same time not complied (Tax code):

for the calendar year preceding year of submission of the tax statement, the size of leviable turnover of uslugopoluchatel exceeded the 30000-fold size of the monthly settlement indicator established by the law on the republican budget and operating for January 1 of the corresponding financial year; from the beginning of the current calendar year at which such tax application is submitted the size of leviable turnover of uslugopoluchatel exceeded the 30000-fold size of the monthly settlement indicator established by the law on the republican budget and operating for January 1 of the corresponding financial year;

2) establishment of unauthenticity of the documents submitted by uslugopoluchatel for receipt of the state service, and (or) these (data) containing in them;

3) discrepancy of uslugopoluchatel and (or) the provided materials, objects, supplied and the information necessary for rendering the state service, to requirements, these rules;

4) lack of consent of the uslugopoluchatel provided according to article 8 of the Law of the Republic of Kazakhstan "About personal data and their protection" on access to personal data of limited access which are required for rendering the state service.

110

Other requirements taking into account features of rendering the state service including rendered electronically and through the State corporation

Uslugopoluchatel has possibility of receipt of the state service electronically through the portal and through Internet resource of the service provider in "Office of the taxpayer" on condition of availability of the digital signature.

The state service can be rendered by the principle of "one statement" in total with the state service "State Registration of Legal Entities, Accounting Registration of Their Branches and Representations".

Uslugopoluchatel has possibility of receipt of information on the status of rendering the state service in the mode of remote access by means of Single contact center: 8-800-080-7777, 1414.

Service of digital documents is available to the users authorized in mobile application.

For use of the digital document it is necessary to undergo authorization in mobile application with use of the electronic and digital signature or one-time password, further to pass into the Section "Digital Documents" and to choose the necessary document.

Appendix 2

to Rules of rendering the state service "Registration Accounting of Taxpayers on Value Added"

See Appendix 2

Appendix 4

to the Order of the acting minister of finance of July 10, 2020 No. 665

Rules of rendering the state service "Licensing for Tobacco Products Manufacture"

Chapter 1. General provisions

1. These rules of rendering the state service "Licensing for Tobacco Products Manufacture" (further – Rules) are developed according to the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" (further – the Law) and determine procedure for rendering the state service "Licensing for Tobacco Products Manufacture" (further – the State service) Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – the service provider).

2. The state service is rendered to physical persons and legal entities (further – uslugopoluchatel).

Chapter 2. Procedure for rendering the state service

3. Reception of an application and issue of result of rendering the state service are performed by means of the web portal of "the electronic government" www.egov.kz (further – the portal).

During the obtaining and/or renewal of the license the statement in electronic form with the list of necessary documents for rendering the state service certified by the digital signature (further – the EDS) uslugopoluchatel, is accepted through the portal.

The list of the main requirements to rendering the state service "Licensing for Tobacco Products Manufacture" (further – the List) is specified in appendix 1 to these rules.

For receipt of the state service uslugopoluchatel represent document package, stipulated in Item 8 Lists according to appendix 1 to these rules.

In case of the address through the portal to uslugopoluchatel the status about acceptance of request for rendering the state service goes.

In case of the address the result of rendering the state service goes to the portal to uslugopoluchatel in electronic form, the official of the service provider certified by the EDS.

Data on the identity documents containing in the state information systems, the service provider receives from the corresponding state information systems by means of the portal in the form of the electronic documents certified by the EDS of authorized officers.

4. According to article 33 of the Law on permissions the license and (or) appendix to the license are subject to renewal in the following cases:

1) changes of surname, name, middle name (in case of its availability) physical person licensee;

2) re-registrations of the individual entrepreneur licensee, change of its name or legal address;

3) reorganization of legal person licensee according to the procedure determined by article 34 of the Law on permissions;

4) changes of the name and (or) the location of legal person licensee, branch of foreign legal person licensee which object of activity is rendering financial services (when specifying the address in the license);

5) alienations by the licensee of the license issued on class "the permissions issued on objects" together with object for benefit of the third parties in cases if alienability of the specific license is provided by appendix 1 to the Law on permissions;

6) address modifications of the location of object without its physical movement for the license granted on class "the permissions issued on objects" or for appendices to the license with indication of objects;

7) availability of the requirement about renewal in the laws of the Republic of Kazakhstan.

Actions of subitems 2), 4) and 6) of part one of this Item do not extend to cases when changes of legal address of the individual entrepreneur licensee, location addresses of legal person licensee, the object location address for the license granted on class "the permissions issued on objects" or for appendices to the license with indication of objects occurred in connection with change of the name of settlements, names of streets according to requirements of the Law of the Republic of Kazakhstan "About the administrative-territorial device of the Republic of Kazakhstan". Such address modifications of licensees and subject of the license are performed by means of integration of the state information systems.

In case of change of the name of type and (or) subspecies of activities for which the allowing procedure is entered the licensee submits the application for renewal of the license and (or) appendix to the license.

The licensee having the license by sight of activities on which there was change of the name had the right to receive appendix to the license in case of preliminary renewal of the license.

According to Item 2 of article 35 of the Law on permissions in case of cancellation of the license and (or) appendix to the license the licensee shall return within ten working days the license and (or) appendix to the license to the licensor, except for execution of the license only electronically, and also cases of cancellation of the license and (or) appendix to the license on the following bases provided by subitems 6) and 7) of Item 1 of article 35 of the Law:

exceptions of the license or separate type of activity and (or) subspecies of activities or action (transaction) of appendix 1 to the Law;

exceptions of the licensee from among persons which are subject to licensing.

5. The structural division of the service provider responsible for documents acceptance, in day of receipt of documents performs acceptance, verification of the submitted documents and registration (in case of the address of uslugopoluchatel after the termination of working hours, in days off and holidays according to the Labor code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "About holidays in the Republic of Kazakhstan", reception of applications and issue of results of rendering the state service is performed the next working afternoon).

The service provider within 2 (two) working days from the moment of receipt of documents of uslugopoluchatel checks completeness of the submitted documents.

In case of factual determination of incompleteness of the submitted documents the service provider within the specified terms gives motivated refusal in further review of the statement.

In case of factual determination of completeness of the submitted documents the worker of the service provider responsible for rendering the state service leaves on object of uslugopoluchatel by results of which draws up the statement of establishment of compliance or discrepancy to qualification requirements to activities for tobacco products manufacture.

In the presence of the bases provided in Item 9 of the List to rendering the state service the service provider notifies uslugopoluchatel on the provisional solution about refusal in rendering the state service, and also time and the place (method) of carrying out hearing for opportunity to express to uslugopoluchatel line item according to the provisional solution.

Uslugopoluchatel is notified by the service provider on hearing at least in 3 (three) working days prior to completion of term of rendering the state service. Hearing is carried out no later than 2 (two) working days from the date of the notification.

By results of hearing the service provider makes the decision on rendering or refusal in rendering the state service if hearing with uslugopoluchatel did not take place.

The worker responsible for document handling enters documents, processes in information system "e-licensing" and the result of the state service sends to uslugopoluchatel:

1) when licensing or the motivated answer about refusal in rendering the state service in cases and on the bases specified in Item 9 of the List to rendering the state service – no later than 10 (ten) working days;

2) in case of renewal of the license – within 3 (three) working days;

3) in case of the termination of the license - within 3 (three) working days.

6. When rendering the state service by means of information system e-licensing, data on stage of its rendering arrive in the automatic mode in information system of monitoring of rendering the state services.

7. In case of modification and (or) amendments in these rules the Ministry of Finance of the Republic of Kazakhstan within 3 (three) working days after registration in the Ministry of Justice of the Republic of Kazakhstan sends information on modification of procedure for rendering the state service to Single contact center and to the operator of information and communication infrastructure of "the electronic government", the State corporation, to the service provider.

8. In case of failure of the information system containing necessary data for rendering the state service, the service provider within 30 (minutes) from the moment of failure notifies the operator of information and communication infrastructure of "the electronic government" (Operator) by means of sending an inquiry in single support service by e-mail sd@nitec.kz with obligatory provision of information on the name of the state service, number and code of the administrative document of the statement (NIKAD), or the unique identification number of the statement (UINS), numbers and code of the administrative document (NIKAD RD), or the unique identification number of the allowing document (UINAD), individual identification number (IIN), or the business and identification number (BIN) of uslugopoluchatel, with appendix of step-by-step screenshots from the moment of authorization until emergence of mistake with indication of the exact time of mistake.

Chapter 3. Procedure for appeal of decisions, actions (failure to act) of service providers and (or) their officials, the State corporation and (or) its workers concerning rendering the state services

9. In case of disagreement with results of rendering the state service the uslugopoluchatel submits the claim to the decision, actions (failure to act) of the service provider concerning rendering the state services according to the legislation of the Republic of Kazakhstan:

addressed to the head of the service provider;

addressed to the head of the authorized body performing management in the sphere of ensuring receipts of taxes and payments in the budget;

in authorized body by assessment and control of quality of rendering the state services.

At the same time the claim to actions (failure to act) of employees of the State corporation when rendering services through the State corporation is submitted addressed to the head of the State corporation, or in authorized body in the sphere of informatization.

The claim of uslugopoluchatel which arrived to the service provider of the State corporation which is directly rendering the state services is subject to consideration according to Item 2 of article 25 of the Law within 5 (five) working days from the date of its registration.

The claim of uslugopoluchatel which arrived to authorized body by assessment and control of quality of rendering the state services is subject to consideration within 15 (fifteen) working days from the date of its registration.

10. In case of disagreement with results of rendering the state service the uslugopoluchatel according to the subitem 6) of Item 1 of article 4 of the Law takes a legal action.

If other is not provided by the law, appeal to the court is allowed after appeal in pre-judicial procedure. If the law provides possibility of appeal to the court without the need for appeal in higher body, administrative authority, the official, the administrative act, administrative action (failure to act) of which are challenged, along with response bring motivated line item of the head of higher administrative authority, the official into court.

Appendix 1

to Rules of rendering the state service "Licensing for Tobacco Products Manufacture"

List of the main requirements to rendering the state service

"Licensing for tobacco products manufacture"

Name of subspecies of the state service:

1. Licensing for tobacco products manufacture;

2. Renewal of the license for tobacco products manufacture;

3. Termination of the license for tobacco products manufacture.

1

Name of the service provider

Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – the service provider).

2

Methods of provision of the state service of the service provider, subjects of information

By means of the web portal of "the electronic government" www.egov.kz (further – the portal).

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

Rules of rendering the state service "Registration Accounting of Person Who Is Engaged in Private Practice"

Chapter 1. General provisions

Chapter 2. Procedure for rendering the state service

Chapter 3. Procedure for appeal of decisions, actions (failure to act) of service providers and (or) their officials, the State corporation and (or) its workers concerning rendering the state services

Appendix 1

Appendix 2

Appendix 3

Appendix 4

Rules of rendering the state service "Registration of Taxpayers"

Chapter 1. General provisions

Chapter 2. Procedure for rendering the state service

Chapter 3. Procedure for appeal of decisions, actions (failure to act) of service providers and (or) their officials, the State corporation and (or) its workers concerning rendering the state services

Appendix 1

Appendix 2

Rules of rendering the state service "Registration Accounting of Taxpayers on Value Added"

Chapter 1. General provisions

Chapter 2. Procedure for rendering the state service

Chapter 3. Procedure for appeal of decisions, actions (failure to act) of service providers and (or) their officials, the State corporation and (or) its workers concerning rendering the state services

Appendix 1

Appendix 2

Rules of rendering the state service "Licensing for Tobacco Products Manufacture"

Chapter 1. General provisions

Chapter 2. Procedure for rendering the state service

Chapter 3. Procedure for appeal of decisions, actions (failure to act) of service providers and (or) their officials, the State corporation and (or) its workers concerning rendering the state services

Appendix 1

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