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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 27, 2021 No. 1109

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

According to Item 1 of article 686-1 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 of use of special mobile application for the purposes of execution of the tax liabilities and obligations on social payments in case of application of 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 since January 1, 2022 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 October 27, 2021 No. 1109

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

Chapter 1. General provisions

1. These rules of use of special mobile application for the purposes of execution of the tax liabilities and obligations on social payments in case of application of special tax regimes (further - Rules) are developed according to Item 1 of article 686-1 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 use of special mobile application for the purposes of execution of the tax liabilities and obligations by social payments in case of application of separate special tax regimes.

2. The special mobile application "E-Salyq Business" (further - mobile application) is developed by body of state revenues for the purposes of application of the simplified procedure for execution of the tax liabilities and obligations on social payments in case of application of special tax regime, statement on registration accounting as the individual entrepreneur (removal from such registration accounting) based on the electronic document certified by means of the digital signature of the taxpayer.

3. Users of mobile application are:

1) the physical persons who showed willingness to perform business activity on special tax regime, and also the individual entrepreneurs applying special tax regime;

2) the employees of bodies of state revenues performing administration and monitoring of work of mobile application.

Chapter 2. Procedure for use of special mobile application for the purposes of execution of the tax liabilities and obligations on social payments in case of application of special tax regimes

4. For registration as users of mobile application the physical persons who showed willingness to perform business activity on special tax regime, and also the individual entrepreneurs applying special tax regime:

1) download mobile application;

2) will become authorized as its users;

3) physical persons make registration as the individual entrepreneur with the choice of tax regime, type of activity, and also territorial authority of state revenues in the location of activities of the individual entrepreneur;

4) individual entrepreneurs use the main components of mobile application during implementation of business activity by it.

5. For suspension (prolongation, renewal) submissions of tax statements, including with use of mobile application, the taxpayer according to articles 213 and 214 of the Tax Code:

1) directs the tax application;

2) represents tax statements, except for the individual entrepreneurs applying special tax regime with use of special mobile application.

6. For removal from registration accounting as the individual entrepreneur according to the procedure, provided by articles 66 and 67 of the Tax Code, the taxpayer fills in the relevant data:

1) tax statement for the activities termination;

2) the tax statement for removal from registration accounting of cash register (in case of its availability);

3) about submission of liquidating tax statements.

7. The mobile application allows to make:

1) statement on registration accounting as the individual entrepreneur and 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.

At the same time forming of checks is available to the individual entrepreneurs who are not taxpayers on value added;

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 the presence of the consent of the individual entrepreneur to disclosure of bank secrecy and integration with information 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;

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