ORDER OF THE MINISTER OF INVESTMENTS AND DEVELOPMENT OF THE REPUBLIC OF KAZAKHSTAN

of February 20, 2018 No. 122

About approval of the list of the legal entities estimating tax at the rates of physical persons, on the taxation objects provided within implementation of the state and (or) government housing development programmes under agreements of long-term lease of the dwelling to the physical person who is the participant of such program

According to Item 6 of article 521 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 List of the legal entities estimating tax at the rates of physical persons, on the taxation objects provided within implementation of the state and (or) government housing development programmes under agreements of long-term lease of the dwelling to the physical person who is the participant of such program.

2. Recognize invalid:

1) the order of the Minister of national economy of the Republic of Kazakhstan of December 25, 2015 No. 793 "About approval of the list of the legal entities estimating tax at the rates of physical persons on the taxation objects provided within implementation of the industry development program of regions under agreements of long-term lease of the dwelling to the physical person who is the participant of such program" (it is registered in the Register of state registration of regulatory legal acts for No. 12922, it is published of February 5, 2016 in information system of law of Ad_let);

2) the order of the Minister of national economy of the Republic of Kazakhstan of November 12, 2016 No. 475 "About modification and amendments in the order of the Minister of national economy of the Republic of Kazakhstan of December 25, 2015 No. 793 "About approval of the list of the legal entities estimating taxes at the rates of the physical persons on the taxation objects provided within implementation of the industry development program of regions under agreements of long-term lease of the dwelling to the physical person who is the participant of such program" (it is registered in the Register of state registration of regulatory legal acts for No. 14524, it is published of December 28, 2016 in information system of law of Ad_let).

3. To provide to committee on cases of construction and housing and communal services of the Ministry for Investments and Development 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) within ten calendar days from the date of state registration of this order the direction it the copy on paper and electronically in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) within ten calendar days after state registration of this order the direction it the copy on official publication in periodic printing editions;

4) placement of this order on Internet resource of the Ministry for Investments and Development of the Republic of Kazakhstan;

5) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Legal department of the Ministry for Investments and Development of the Republic of Kazakhstan of data on execution of actions, according to subitems 1), 2), 3) and 4) this Item.

3. To impose control of execution of this order on the supervising vice-minister of investments and development of the Republic of Kazakhstan.

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

Approved by the Order of the Minister of investments and development of the Republic of Kazakhstan of February 20, 2018, No. 122

The list of the legal entities estimating tax at the rates of physical persons, on the taxation objects provided within implementation of the state and (or) government housing development programmes under agreements of long-term lease of the dwelling to the physical person who is the participant of such program

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