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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 15, 2022 No. 273

About approval of Rules, form and terms of representation by banks of the second level and the organizations performing separate types of banking activities, data on taxpayers - to the physical persons staying on the registration registry as the individual entrepreneurs applying separate special tax regimes and being users of special mobile application on total sums of the payments which arrived into the account for implementation of business activity for calendar month

According to the subitem 21) article 24 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve:

1) Rules and terms of representation by banks of the second level and the organizations performing separate types of banking activities, data on taxpayers - to the physical persons staying on the registration registry as the individual entrepreneurs applying separate special tax regimes and being users of special mobile application on total sums of the payments which arrived into the account for implementation of business activity for calendar month according to appendix 1 to this order;

2) form of data on taxpayers - the physical persons staying on the registration registry as the individual entrepreneurs applying separate special tax regimes and being users of special mobile application on total sums of the payments which arrived into the account for implementation of business activity for calendar month according to appendix 2 to this order.

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 and extends to the relations which arose since March 1, 2022.

Minister of Finance of the Republic of Kazakhstan

E.Zhamaubayev

It is approved

National Bank of the Republic of Kazakhstan

 

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of March 15, 2022 No. 273

Rules and terms of representation by banks of the second level and the organizations performing separate types of banking activities, data on taxpayers - to the physical persons staying on the registration registry as the individual entrepreneurs applying separate special tax regimes and being users of special mobile application on total sums of the payments which arrived into the account for implementation of business activity for calendar month

Chapter 1. General provisions

1. These rules and terms of representation by banks of the second level and the organizations performing separate types of banking activities, data on taxpayers - to the physical persons staying on the registration registry as the individual entrepreneurs applying separate special tax regimes and being users of special mobile application on total sums of the payments which arrived into the account for implementation of business activity for calendar month (further - Rules), are developed according to the subitem 21) of article 24 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 and terms of representation by banks of the second level and the organizations performing separate types of banking activities (further - Banks and the organizations), in Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Committee) data on taxpayers - the physical persons staying on the registration registry as the individual entrepreneurs applying separate special tax regimes and being users of special mobile application on total sums of the payments which arrived into the account for implementation of business activity for calendar month (further - Data).

2. Information on the payment amounts which arrived into the account for implementation of business activity for benefit of each physical person staying on the registration registry as the individual entrepreneur applying separate special tax regimes and being the user of special mobile application belongs to Data (further - individual entrepreneurs).

At the same time the amount of the above-stated payments, according to the subitem 21) of article 24 of the Tax Code, does not join payments on which data arrive in special mobile application by checks of such appendix according to item 4 of article 686-1 of the Tax Code.

Chapter 2. Procedure and terms of submission of data on taxpayers - the physical persons staying on the registration registry as the individual entrepreneurs applying separate special tax regimes and being users of special mobile application on total sums of the payments which arrived into the account for implementation of business activity for calendar month

3. Data are transferred from information systems (further - IS) Banks and the organizations based on consent from individual entrepreneurs to the serving banks to disclosure of bank secrecy, according to article 50 of the Law of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan" (further - Consent) to IS of Committee.

4. The service in signing by the individual entrepreneur Soglasiya electronically with its obligatory certificate by means of the digital signature is provided directly in the special mobile application "E-Salyq Business".

Data on availability of signed Consent are reflected in profile of the individual entrepreneur in the special mobile application "E-Salyq Business".

The special mobile application provides obtaining by Banks and organizations of the electronic document confirming availability of Consent certified by the digital signature of the individual entrepreneur.

5. In IS of Committee the initial list of individual entrepreneurs (further - the List) with mark about availability of Consent certified by means of the digital signature which is transferred for loading to IS of Banks and the organizations is created, unloaded by means of electronic interaction.

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