JOINT ORDER OF THE CHAIRMAN OF THE AGENCY ON PROTECTION AND DEVELOPMENT OF THE COMPETITION OF THE REPUBLIC OF KAZAKHSTAN AND MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 2, 2021 No. 133-OD, 3 of June, 2021 No. 524

About approval of Rules of representation of state revenues by bodies to antimonopoly authority of the information about the taxpayer (tax agent) which are tax secret, without receipt of the written permission of the taxpayer (tax agent) and confidential information in the sphere of customs regulation, and also the list of the represented data

According to the subitem 4) Item 3 of article 30 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and the subitem 3) Item 3 of article 19 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" PRIKAZYVAYEM:

1. Approve:

1) Rules of representation of state revenues by bodies to antimonopoly authority of the information about the taxpayer (tax agent) which are tax secret without receipt of the written permission of the taxpayer (tax agent) and confidential information in the sphere of customs regulation according to appendix 1 to this joint order;

2) the List of the state revenues represented by bodies to antimonopoly authority of the information about the taxpayer (tax agent) which are tax secret without receipt of the written permission of the taxpayer (tax agent) and confidential information in the sphere of customs regulation according to appendix 2 to this joint order.

2. Repeal the joint order of the Vice-Minister of Finance of the Republic of Kazakhstan of March 28, 2014 No. 137 and the acting as the Chairman of the Agency of the Republic of Kazakhstan on protection of the competition (The anti-monopoly agency) against March 28, 2014 No. 65-HK "About approval of the list of the data which are tax secret and Rules of their representation by bodies of Tax Service to antimonopoly authority".

3. To provide to legal support division of the Agency on protection and development of the competition of the Republic of Kazakhstan in the procedure established by the legislation placement of this joint order on Internet resource of the Agency on protection and development of the competition of the Republic of Kazakhstan.

4. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation placement of this joint order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

5. This joint order becomes effective from the date of its signing by the last of heads of state body.

 Appendix 1

to the joint Order of the Chairman of the Agency on protection and development of the competition of the Republic of Kazakhstan and the Minister of Finance of the Republic of Kazakhstan of June 2, 2021 No. 133-OD, 3 of June, 2021 No. 524

Rules of representation of state revenues by bodies to antimonopoly authority of the information about the taxpayer (tax agent) which are tax secret without receipt of the written permission of the taxpayer (tax agent) and confidential information in the sphere of customs regulation

Chapter 1. General provisions

1. These rules of representation of state revenues by bodies to antimonopoly authority of the information about the taxpayer (tax agent) which are tax secret without receipt of the written permission of the taxpayer (tax agent) and confidential information in the sphere of customs regulation (further - Rules) are developed according to the subitem 4) of Item 3 of article 30 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code) and the subitem 3) of Item 3 of article 19 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" (further - the Code) and establish procedure for representation by bodies of state revenues of information about taxpayers (tax agents) who are tax secret and confidential information in the sphere of customs regulation (further - Data) in antimonopoly authority.

2. Data are represented to the officials of antimonopoly authority having access to them, and included in the list approved according to the paragraph the second the subitem 4) of Item 3 of article 30 of the Tax Code (further - the List).

The list is provided in bodies of state revenues annually, till January 31 of the current accounting period.

The antimonopoly authority provides timely modification of the List in cases of dismissal or other absence of the officials included in the List.

Chapter 2. Procedure for submission of Data

3. It is excluded according to Joint the Order of the Chairman of the Agency on protection and development of the competition of the Republic of Kazakhstan and the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of 04.09.2023 No. 217-OD

4. Bodies of state revenues provide transfer of Data by persons by means of the Single transport circle of state bodies (UTS of GO) to one of the following methods as agreed by the parties on monthly basis:

1) direct integration;

2) unloading of data on the FTP folder of antimonopoly authority;

3) transfer of data on removable carriers.

Chapter 3. Ensuring confidentiality of Data

5. The officials of antimonopoly authority having access to Data provide use of the obtained information only for the intended purpose and without prejudice to the party which presented her without right of disposal to the third parties and bear responsibility for their illegal disclosure according to article 473 of the Code of the Republic of Kazakhstan about administrative offenses.

Appendix 2

to the joint Order of the Chairman of the Agency on protection and development of the competition of the Republic of Kazakhstan and the Minister of Finance of the Republic of Kazakhstan of June 2, 2021 No. 133-OD, 3 of June, 2021 No. 524

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