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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 24, 2020 No. 1232

About approval of Rules of realization of pilot project on administration of taxpayers with carrying out visual survey and term of its realization

According to Item 1-1 of article 68 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 realization of pilot project on administration of taxpayers with carrying out visual survey.

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.

This order becomes effective since January 1, 2021, is effective till January 1, 2023 and is subject to official publication.

Minister of Finance of the Republic of Kazakhstan

E.Zhamaubayev

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of December 24, 2020 No. 1232

Rules of realization of pilot project on administration of taxpayers with carrying out visual survey

Chapter 1. General provisions

1. These rules of realization of pilot project on administration of taxpayers with carrying out visual survey (further - Rules) are developed according to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for realization of pilot project by administration of taxpayers with carrying out visual survey.

2. Visual survey is other form of the state control providing survey of the territories of the covered markets, trading houses, shops, pavilions using special means of video surveillance and (or) photofixing by officials of bodies of state revenues according to the claims which arrived in bodies of state revenues.

3. Within pilot project on administration of taxpayers with carrying out visual survey the barcode (QR code) created by body of state revenues is used.

4. The pilot project on administration of taxpayers with carrying out visual survey extends to the taxpayers performing wholesale and (or) retail trade in the Republic of Kazakhstan in the territory of the covered markets, trading houses, shops, pavilions (further - taxpayers).

5. The pilot project on administration of taxpayers with carrying out visual survey is implemented in the territory of the Republic of Kazakhstan.

Chapter 2. Procedure for carrying out pilot project on administration of taxpayers with carrying out visual survey

6. Taxpayers, within 10 (ten) working days from start date of pilot project on administration of taxpayers with carrying out visual survey, at the same time if the physical person or legal entity is created after enforcement of Rules, then within 10 (ten) working days from the date of creation:

1) receive barcode (QR code) through the web portal of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (https://kgd.gov.kz) by input in active window of individual identification number or business and identification number (further - the IIN/bin), registration number of cash register (further - KKM), pressing of the button "create code" and listing;

2) place barcode (QR code) in KKM locations;

the barcode (QR code) contains the following information:

IIN/BIN;

full name of the taxpayer;

address of the location of the taxpayer;

availability or lack of the license for storage and retail sale of alcoholic products, except for activities for storage and retail sale of alcoholic products in the territory of its production;

registration number KKM;

the status of the taxpayer (existing, idle suspension of operations).

7. Bodies of state revenues:

1) are provided to taxpayers of explanation concerning carrying out pilot project on administration of taxpayers with carrying out visual survey;

2) are represented to taxpayers of the explanation on the violations revealed by results of carrying out visual survey;

3) place on Internet resource of bodies of state revenues the decision on carrying out visual survey (further - the Decision) in form according to appendix 1 to these rules;

4) draw up the statement of visual inspection in form according to appendix 2 to these rules which is the form of the strict accounting.

8. Carrying out visual survey is performed based on the Decision of body of state revenues in the location specified in registration data of the taxpayer and (or) in the location of the taxation object and (or) object connected with the taxation.

9. The basis for decision of body of state revenues is:

1) availability of the claim which arrived in bodies of state revenues on the following questions:

lack of statement on registration accounting in bodies of state revenues when implementing business activity in the territory of the Republic of Kazakhstan;

violations of procedure for application of KKM;

lack of the equipment (device) intended for implementation of payments with use of payment cards;

lack of the license for storage and retail sale of alcoholic products, except for activities for storage and retail sale of alcoholic products in the territory of its production;

2) not elimination of the violations revealed by earlier performed visual inspection.

10. The decision contains data about:

name of the taxpayer;

address of carrying out visual survey;

officials of bodies of state revenues to whom the obligation on carrying out visual survey is assigned;

term of carrying out visual survey.

11. The decision is placed on Internet resource of bodies of state revenues in 3 (three) working days prior to the beginning of the term of carrying out the visual survey specified in the Decision.

12. Fixation of violation is performed by means of special means of video surveillance and (or) photofixing.

Ensuring storage of information on the fixed violations of the tax legislation of the Republic of Kazakhstan during the term of appeal is assigned to the responsible official of territorial subdivision of body of state revenues.

The term of appeal constitutes 30 (thirty) working days from the date of, the delivery following behind day to the taxpayer of the act of visual inspection.

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