I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 30, 2021 No. 1125

About approval of Rules of interaction of authorized banks of the second level, the organizations performing separate types of banking activities, operators of electronic platforms with bodies of state revenues for the purposes of transfer of data on transactions in special mobile application

According to Item 5 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 interaction of authorized banks of the second level, the organizations performing separate types of banking activities, operators of electronic platforms with bodies of state revenues for the purposes of transfer of data on transactions in special mobile application.

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.

Approved by the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of October 30, 2021 No. 1125

Rules of interaction of authorized banks of the second level, the organizations performing separate types of banking activities, operators of electronic platforms with bodies of state revenues for the purposes of transfer of data on transactions in special mobile application

Chapter 1. General provisions

1. These rules of interaction of authorized banks of the second level, the organizations performing separate types of banking activities, operators of electronic platforms with bodies of state revenues for the purposes of transfer of data on transactions in special mobile application (further - Rules) are developed according to Item 5 of article 686-1 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determine order of interaction of authorized banks of the second level, the organizations performing separate types of banking activities, operators of electronic platforms with bodies of state revenues for the purposes of transfer of data on transactions in special mobile application.

2. Information exchange is performed between Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Committee), the banks of the second level, the organizations performing separate types of banking activities (further - Banks and the organizations) and operators of electronic platforms (further - Operators).

3. Within these rules on transactions in special mobile application (further - Data) are understood information on payment amounts for benefit of the individual entrepreneurs using special mobile application as data (further - individual entrepreneurs), the income which arrived on bank accounts, and also the amounts gained by individual entrepreneurs from Operators.

Chapter 2. Order of interaction of authorized banks of the second level, the organizations performing separate types of banking activities, operators of electronic platforms with bodies of state revenues

4. Data are transferred from information systems of Banks and the organizations (IS of Banks and the organizations), information systems of Operators (IS of Operators) based on the consent of individual entrepreneurs to the information system "The Integrated Database" of Committee (IS IBD).

Information exchange is performed by means of the following information systems:

information systems of Banks and organizations (IS of Banks and the organizations) - the initiator of information exchange and the supplier of data;

information systems of Operators (IS of Operators) - the initiator of information exchange and the supplier of data;

the information system "The Integrated Database" (IS IBD) - the receiver of information and the initiator of information exchange.

5. Transfer of data with IS of Banks and the organizations, IS of Operators in IS IBD is made daily by means of electronic documents in XML format.

Banks and the organizations, Operators send in IS IBD request about provision of the list of individual entrepreneurs.

6. The banks and the organizations integrated with platform of special mobile application use the following services:

service for opening of the bank account for the individual entrepreneur;

service for data transmission about transfers of payments on the bank account of the individual entrepreneur;

forming, transfer, cancellation of checks on cash and non-cash transactions in special mobile application;

payment of taxes and social payments.

7. In case of lack of integration interaction with Banks and the organizations, Operators:

The committee creates in the Microsoft Excel format the list of individual entrepreneurs, with indication of individual identification number;

The committee within 10 (ten) calendar days from the date of forming of the list sends to Banks and the organizations, to Operators request about submission of Data with application of the list of individual entrepreneurs.

Banks and the organizations, Operators within 20 (twenty) working days from the date of receipt of request about submission of Data based on the consent of individual entrepreneurs, transfer to Committee of Data on the total sums of payments which arrived into the account of the individual entrepreneur using special mobile application in the form of the electronic document in the Microsoft Excel format or CSV format in form according to appendix to these rules.

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