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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 14, 2021 No. 339

About approval of threshold value of coefficient of the tax load for the last three years on the date of registration of a statement in authorized body

According to the subitem 10) Item 1 of article 532 of the Code of the Republic of Kazakhstan of December 26, 2017 "About customs regulation in the Republic of Kazakhstan" PRIKAZYVAYU:

1. Approve threshold value of coefficient of the tax load for the last three years on the date of registration of a statement in authorized body based on which the industry average value of coefficient of the tax load is calculated.

At the same time calculation of the industry average value of coefficient of the tax load is perfromed separately for calendar every year.

2. Determine that calculation of the industry average value of coefficient of the tax load is determined according to the procedure, the physical persons which are not registered in tax authorities as individual entrepreneurs and who are not engaged in private practice, approved by the order of the Minister of Finance of the Republic of Kazakhstan of February 20, 2018 No. 253 "About the approval of Rules of calculation of coefficient of the tax load of the taxpayer (tax agent), except for physical persons, not registered in tax authorities as individual entrepreneurs and not engaged in private practice" provided by Items 3 and 4 of Rules of calculation of coefficient of the tax load of the taxpayer (tax agent), except for (it is registered in the Register of state registration of regulatory legal acts No. 16518).

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 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.

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

Minister of Finance of the Republic of Kazakhstan

E.Zhamaubayev

 

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