ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 27, 2020 No. 1148

About modification of the order of the Minister of Finance of the Republic of Kazakhstan of February 27, 2015 No. 145 "About approval of Rules and forms of submission of the declaration on remaining balance and (or) turnover of tobacco products"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 27, 2015 No. 145 "About approval of Rules and forms of submission of the declaration on remaining balance and (or) turnover of tobacco products" (it is registered in the Register of state registration of regulatory legal acts at No. 10626, it is published on May 13, 2015 in information system of law of Ad_let) the following change:

to be reworded as follows the form of the declaration on remaining balance and (or) turnover of tobacco products approved by the specified order according to appendix 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 of the Republic of Kazakhstan:

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

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

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

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

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of November 27, 2020 No. 1148

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 27, 2015 No. 145

Form

Declaration on remaining balance and (or) turnover of tobacco products

See the Declaration on remaining balance and (or) turnover of tobacco products (10.28Mb In original language)

Appendix

to the Form intended for from boron of administrative data

The explanation on filling of form intended for from boron of administrative data

Chapter 1. Creation of the declaration (form 440.00)

1. In the declaration remaining balance and (or) turnover of tobacco products of physical person or legal entity and (or) structural division of the legal entity performing transactions on realization (leave) including for import of tobacco products are reflected (except for retail sale) (further - the customs applicant).

Section "General Information about the Customs Applicant"

2. In the Section "General Information about the Customs Applicant" the customs applicant specifies the following data:

1) IIN (BIN) - individual identification (business and identification) taxpayer number;

2) the accounting period for which the declaration is submitted. The accounting period is specified in the Arab figures.

If number of month has less than two symbols, then it is specified in the right cell;

3) the surname, name, middle name of physical person (Is entered in case of its availability) or the name of the legal entity of the customs applicant;

4) the general qualifier of types of economic activity (further - OKED) and their specific weight.

In cells of OKED the OKED codes (to five signs) on types of activity of the organization in decreasing order of their specific weight are specified.

In cells "The specific weight, %" is specified specific weight (with one decimal sign) this type of activity.

For calculation of specific weight of OKED the data specified by the customs applicant in line 100 of the Section I ("Products") of the state statistical reporting (further - GSO) report forms about financial and economic activities of the company (further - form No. 1-PF, quarter), quarter), according to Appendix 1 to the order of the Chairman of Committee according to the statistics of the Ministry of national economy of the Republic of Kazakhstan of February 4, 2020 No. 14, for the last reporting quarter are used. The specific weight of OKED is determined as the relation of data of the corresponding column of line 100 to data of column 3 by line 100.

Legal entities - the small business entities representing report form GSO about activities of small enterprise (further - form No. 2-MP), according to Appendix 9 to the order of the Chairman of Committee according to the statistics of the Ministry of national economy of the Republic of Kazakhstan of February 4, 2020 No. 14, fill in with the above-stated method data on OKED based on these lines 100-107 of Section 2 ("Data on release of goods (works, services) and expenses on their production") of form 2-megapixel (quarter) also for the last reporting quarter.

If the organization did not represent the reporting of forms 1-PF or 2-MP earlier, the OKED code only of the main activities is filled.

The physical person - the subject of entrepreneurship, registered as the individual entrepreneur;

5) declaration type. Depending on type of the declaration the corresponding cell is noted.

The cell "Initial" is noted if the declaration is submitted the customs applicant for the first time after the beginning of implementation of the activities connected with excise goods.

By provision of the subsequent declarations the cell "Next" is noted.

In case of modification and amendments in earlier provided declarations the cell "Additional" is noted.

The cell "According to the notification" is noted if the customs applicant receives the notification from body of state revenues based on which it is required to make changes and additions to earlier provided declaration. In this case the customs applicant notes at the same time cells "According to the notification" and "Additional".

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