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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of August 18, 2021 No. 828

About approval of Rules and terms of realization of pilot project on use of special mobile application for the purposes of execution of the tax liabilities and obligations on social payments in case of application of separate special tax regimes

According to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules and terms of realization of pilot project on use of special mobile application for the purposes of execution of the tax liabilities and obligations on social payments in case of application of separate special tax regimes.

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.

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 August 18, 2021 No. 828

Rules and terms of realization of pilot project on use of special mobile application for the purposes of execution of the tax liabilities and obligations on social payments in case of application of separate special tax regimes

Chapter 1. General provisions

1. These rules and terms of realization of pilot project on use of special mobile application for the purposes of execution of the tax liabilities and obligations on social payments in case of application of separate special tax regimes (further - Rules) are developed according to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code) and determine procedure for realization of pilot project by use of special mobile application for the purposes of execution of the tax liabilities and obligations on social payments in case of application of separate special tax regimes (further - pilot project).

2. The special mobile application "E-Salyq Business" (further - mobile application) is developed for the purpose of simplification of execution by taxpayers of the tax liabilities.

3. The pilot project is implemented from October 1, 2021 to December 31, 2021 in the territory of the Republic of Kazakhstan.

At the same time in the territory of Akmola and Jambyl areas realization of pilot project begins since August 31, 2021.

4. Participants of pilot project are:

1) the individual entrepreneurs registered as users of mobile application applying special tax regimes on the basis of the patent or the simplified declaration (further - individual entrepreneurs), and also physical persons, the shown willingness to perform business activity;

2) bodies of state revenues.

Chapter 2. Procedure for realization of pilot project

5. For registration as users of mobile application individual entrepreneurs, and also the physical persons who showed willingness to perform business activity download mobile application and will become authorized as its users.

6. The physical person who showed willingness to perform business activity makes for participation in pilot project, by means of use of mobile application, registration as the individual entrepreneur, with indication of special tax regime on the basis of the patent or the simplified declaration.

7. The mobile application is applied in case of:

1) to statement on registration accounting as the individual entrepreneur, removal from such registration accounting;

2) choice and change of tax regime;

3) accounting of workers of the individual entrepreneur and physical persons to which the individual entrepreneur pays the income under agreements of civil nature, data on which are entered in mobile application by the individual entrepreneur;

4) forming, cancellation, sending checks of appendix, issue of the check of appendix for advance payment (the forthcoming income), issue of checks in case of receipt of money in payment for the income recognized as those for previous periods;

5) accounting of the income by checks of appendix.

In mobile application the income of the individual entrepreneur is created according to checks of appendix, checks of cash register obtained from operators of fiscal data and also to data on transfers to bank accounts (in case of availability of consent of the individual entrepreneur to disclosure of bank secrecy and integration with information with integration systems of banks of the second level) or to the data entered by the entrepreneur by manual input;

6) the automated calculation of taxes and social payments based on these checks of mobile application, data on the income, including on the filled individual entrepreneur independently, the workers and physical persons this according to the income under agreements of civil nature under which data are entered in mobile application by the individual entrepreneur independently;

7) forming of notices on the estimated tax amount and social payments for the individual entrepreneurs applying special tax regime on the basis of the patent with cancellation of representation of calculation of cost of the patent;

8) automatic preliminary forming and submission to bodies of state revenues of the simplified declaration;

9) the termination of business activity in the simplified procedure, stipulated in Article 67 Tax codes;

10) receipt of certificates of registration as the individual entrepreneur and certificates of the income;

11) receipt of notifications, stipulated in Item 2 articles 114 of the Tax Code;

12) to payment of the taxes and social payments added by results of the automated calculation.

8. Taxpayer:

1) fulfills the tax liabilities according to regulations of the Tax code;

2) is received by explanation from bodies of state revenues about procedure for realization of pilot project.

9. Bodies of state revenues:

1) are provided to taxpayers of explanation concerning carrying out pilot project;

2) perform registration in bodies the state revenues registered as users of mobile application.

10. Collection, processing and personal data protection when carrying out pilot project, are performed according to the legislation of the Republic of Kazakhstan on personal data and their protection.

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