Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

THE ORDER OF THE DEPUTY PRIME MINISTER - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 7, 2022 No. 381

About approval of Rules and forms of submission of the conclusion to bodies of state revenues of converting of the currency earnings which arrived from export of raw materials for tax period

According to the subitem 3) Item 2 of article 434 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 of submission of the conclusion to bodies of state revenues about converting of the currency earnings which arrived from export of raw materials for tax period according to appendix 1 to this order;

2) form of the conclusion about converting of the currency earnings which arrived from export of raw materials for tax period according to appendix 2 to this order.

2. Procedure to provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the established 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.

The deputy prime minister is the 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 Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of April 7, 2022 No. 381

Rules of submission of the conclusion to bodies of state revenues about converting of the currency earnings which arrived from export of raw materials for tax period

Chapter 1. General provisions

1. These rules of submission of the conclusion to bodies of state revenues about converting of the currency earnings which arrived from export of raw materials for tax period (further – Rules), are developed according to the subitem 3) of Item 2 of article 434 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 for submission to bodies of state revenues of the conclusion about converting of the currency earnings which arrived from export of raw materials for tax period (further – the Conclusion).

2. The conclusion is submitted in form according to appendix 2 to this order by territorial branches of National Bank of the Republic of Kazakhstan and banks of the second level in bodies of state revenues within 3 (three) working days from the date of receipt of request from bodies of state revenues.

Chapter 2. Procedure for submission of the Conclusion

3. The body of state revenues within 3 (three) working days after the expiration of the last date, stipulated in Item 1 article 424 of the Tax Code, for submission of the declaration on the value added tax for tax period in which the requirement is specified taking into account case of prolongation of term of submission of tax statements on the value added tax according to subitems 2) and 3) of Item 3 of article 212 of the Tax Code, sends inquiry for submission of the Conclusion:

in the territorial branches of National Bank of the Republic of Kazakhstan which performed accounting registration of the currency agreement in the place of permanent residence or finding of the exporter, the banks of the second level serving bank accounts of the exporter;

in the banks of the second level serving bank accounts of branch or representation concerning the nonresidents performing activities in the Republic of Kazakhstan through branches and representations.

4. The body of state revenues in case of sending an inquiry about submission of the Conclusion specified:

1) name of the taxpayer;

2) individual identification number / business identification number (IIN/BIN);

3) number and registration date of the instruction;

4) the checked tax period;

5) number of the contract / currency agreement and date of its assignment (in the presence);

6) number and date of accounting registration of the contract / currency agreement.

At the same time accounting number of the contract / the currency agreement and date of its assignment in request is specified concerning contracts / currency agreements under which accounting numbers of contracts / currency agreements on export are got.

5. Territorial branches of National Bank of the Republic of Kazakhstan, banks of the second level at the request of body of state revenues about submission of the Conclusion send to bodies of state revenues the Conclusion within 3 (three) working days from the date of receipt of such request in electronic form. The conclusion is certified by the digital signature of the head or person authorized by the written decision of the head on signing of the Conclusion.

In case of lack of integration of information systems between National Bank of the Republic of Kazakhstan and banks of the second level with bodies of state revenues the inquiry body of state revenues is sent and the Conclusion is submitted on paper. At the same time the cover letter and the Conclusion is signed by the head or person authorized by the written decision of the head on signing of the Conclusion and sealed territorial branch of National Bank of the Republic of Kazakhstan and bank of the second level (in case of its availability).

The conclusion on paper constituted on two and more sheets is signed by the head or person authorized by the written decision of the head on signing of the Conclusion on the first leaf of the Conclusion, at the same time the first and each subsequent leaf of the Conclusion is vised by the contractor and sealed territorial branch of National Bank of the Republic of Kazakhstan and bank of the second level (in case of its availability).

Appendix 2

to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of April 7, 2022 No. 381

form

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.