ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 29, 2022 No. 323

About approval of criteria of reference of the operations performed on bank accounts of physical persons to the transactions having income acquisition signs from implementation of business activity, Rules, form and term of representation by banks of the second level and the organizations performing separate types of banking activities, data on the operations performed on bank accounts of physical persons, referred to the transactions having income acquisition signs from implementation of business activity

According to the subitem 23) 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) criteria of reference of the operations performed on bank accounts of physical persons to the transactions having income acquisition signs from implementation of business activity according to appendix 1 to this order;

2) Rules and term of representation by banks of the second level and the organizations performing separate types of banking activities, data on the operations performed on bank accounts of physical persons, referred to the transactions having income acquisition signs from implementation of business activity according to appendix 2 to this order;

3) form of data on the operations performed on bank accounts of physical persons, referred to the transactions having income acquisition signs from implementation of business activity according to appendix 3 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.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of March 29, 2022 No. 323

Criteria of reference of the operations performed on bank accounts of physical persons to the transactions having income acquisition signs from implementation of business activity

Criterion of reference of the operations performed on bank accounts of physical persons to the transactions having income acquisition signs from implementation of business activity is obtaining by 1 (one) physical person during each of 3 (three) consecutive calendar months from 100 (hundred) and more different persons of money on the bank account which is not intended for implementation of business activity.

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of March 29, 2022 No. 323

Rules and term of representation by banks of the second level and the organizations performing separate types of banking activities, data on the operations performed on bank accounts of physical persons, referred to the transactions having income acquisition signs from implementation of business activity

Chapter 1. General provisions

1. These rules and term of provision by banks of the second level and the organizations performing separate types of banking activities, data on the operations performed on bank accounts of physical persons, referred to the transactions having income acquisition signs from implementation of business activity (further – Rules), are developed according to the subitem 23) 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) the procedure and term of provision by banks of the second level and the organizations performing separate types of banking activities (further – Banks and the organizations) the data determine by the physical persons specified in the subitem 23) of article 24 of the Tax Code on the operations performed on bank accounts of physical persons, referred to the transactions having income acquisition signs from implementation of business activity in form according to appendix 3 to this order (further – Data).

Chapter 2. Procedure and term of submission of Data on the operations performed on bank accounts of physical persons, referred to the transactions having income acquisition signs from implementation of business activity

2. The committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – Committee) in time no later than January 15 of the year following after accounting year creates as of December 31 of accounting year the list according to subitem part one 23) of article 24 of the Tax Code on the following physical persons:

to persons holding responsible state position and their spouses;

to persons authorized on accomplishment of the state functions and their spouses;

to persons equated to persons authorized on accomplishment of the state functions and their spouses;

to persons to whom the obligation on submission of the declaration according to the Constitutional law of the Republic of Kazakhstan "About elections in the Republic of Kazakhstan" and the laws of the Republic of Kazakhstan "About anti-corruption", "About banks and banking activity in the Republic of Kazakhstan", "About insurance activity", "About the security market is assigned".

3. The committee within 2 (two) calendar days from the moment of forming of the list of the physical persons specified in Item 2 of these rules sends inquiry to Banks and the organizations for electronic mailing of rnn-banks@kgd.minfin.kz in the Microsoft Excel format with the list of individual identification numbers for submission of Data in form according to appendix 3 to this order.

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