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JOINT ORDER OF THE CHAIRMAN OF COMMITTEE OF REGISTRATION SERVICE OF THE MINISTRY OF JUSTICE OF THE REPUBLIC OF KAZAKHSTAN AND CHAIRMAN OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 11, 2006 No. 84, on July 7, 2006 No. 356a

About approval of the Order of interaction of judicial authorities and Tax Service in case of registration of the termination of activities of legal entities, removal from accounting registration of branches (representations) of the foreign legal entity

For the purpose of effective interaction of judicial authorities and Tax Service on observance of procedure for liquidation and obligation fulfillment by legal entities, branches (representations) of the foreign legal entity of PRIKAZYVAYEM:

1. Approve the enclosed Order of interaction of judicial authorities and Tax Service in case of registration of the termination of activities of legal entities, removal from accounting registration of branches (representations) of the foreign legal entity.

2. To impose control of execution of this order on the supervising Deputy Chairmen of Committee of registration service of the Ministry of Justice of the Republic of Kazakhstan and the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective from the date of signing.

 

Chairman of Committee

registration service

Ministries of Justice

Republic of Kazakhstan

 

 

 

H. Ospanov

Chairman

Tax Committee

Ministries of Finance

Republic of Kazakhstan

 

 

 

N. Rakhmetov

Approved by the joint order of the Chairman of Committee of registration service of the Ministry of Justice of the Republic of Kazakhstan of July 11, 2006 No. 84 and the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of July 7, 2006, No. 356a

Order of interaction of judicial authorities and Tax Service in case of registration of the termination of activities of legal entities, removal from accounting registration of branches (representations) of the foreign legal entity

This procedure is developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and the Law of the Republic of Kazakhstan "About state registration of legal entities, accounting registration of branches and representations" and establishes interaction of judicial authorities and Tax Service on observance of procedure for liquidation and obligation fulfillment by legal entities, branches (representations) of the foreign legal entity.

1. Functions of judicial authorities

1. In case of receipt of the statement for registration of liquidation of the legal entity, removal of branch (representation) of the foreign legal entity from accounting judicial authorities within one working day from the date of receipt of the statement send to tax authority in the place of issue of the certificate of lack (availability) of the tax debt, debt on compulsory pension contributions, social assignments (daleespravka) provided by the legal entity, branch (representation) of the foreign legal entity, the written request with application of a copy of the reference.

When obtaining by Committee of registration service of the Ministry of Justice of the Republic of Kazakhstan of statements for registration of liquidation of the legal entity, removal of branch (representation) of the foreign legal entity from accounting the corresponding inquiry with application of a copy of the reference is sent directly to the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan.

The written request with application of a copy of the reference can be sent by fax with the subsequent confirmation through the post organization or other organization of communication.

2. In case of confirmation by tax authorities of reliability of the data specified in the reference, judicial authorities perform registration of the termination of activities of the legal entity, removal from accounting registration of branch (representation) of the foreign legal entity according to the procedure, established by the legislation of the Republic of Kazakhstan.

3. In case of receipt of the notice in writing on cancellation of the reference judicial authorities pass the decision on refusal in registration (removal) because of cancellation of the reference.

2. Functions of tax authorities

4. Tax authorities in case of receipt of the written request from judicial authorities perform check of reliability of the data specified in the reference with data of personal account of the taxpayer on the date of receipt of request, and also on execution by the liquidated taxpayer of the tax liabilities in connection with liquidation, and concerning branch (representation) of the foreign legal entity - in connection with the activities termination.

5. In case of identification of discrepancies of the data specified in the reference with data of personal account, and (or) non-execution or incomplete execution by taxpayers of the tax liabilities in connection with liquidation, the activities termination, tax authorities pass the decision on cancellation of the reference of the taxpayer.

6. The decision on cancellation of the reference by tax authorities is passed by adoption of the relevant order.

7. Tax authorities direct to judicial authorities confirmation of reliability of data in the reference provided to judicial authorities, or the notice in writing on cancellation of the reference within three calendar days from the date of receipt of request.

Confirmation of reliability of data in the reference or the notice in writing on cancellation of the reference can be directed by fax with the subsequent confirmation through the post organization or other organization of communication.

3. Final provisions

8. Judicial authorities and tax authorities quarterly to the 10th, following reporting quarter, perform reconciliation of the sent and received data within the interaction regulated by this Procedure.

9. Acts of reconciliations are transferred to directly relevant higher bodies to the 15th, following reporting quarter.

10. The acts of reconciliations specified in this Chapter are obligatory for filling with judicial authorities and tax authorities in form according to appendix to this Procedure.

     Руководитель
органа юстиции
по ___________ области (района) ________________
Ф.И.О., подпись
от "__" ______ 200_ года

МП
     Руководитель
Налогового комитета
по _________ области (района) ________________
Ф.И.О., подпись
от "__" ______ 200_ года

МП

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