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

of April 14, 2022 No. 408

About approval of Rules, form and terms of provision by banks of the second level, the organizations performing separate types of banking activities, and payment institutes to authorized body of information on total sums of the payments and transfer for calendar year made in advantage and by the foreign companies through which Internet platform electronic trading is performed by goods, and (or) rendering services electronically, and also the directions authorized body in the banks of the second level, the organizations performing separate types of banking activities and payment institutes of data according to the list of the details including this merchent to ID, applied to acceptance of payments and (or) money transfers

According to the subitem 22) Article 24 and article 24-1 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 provision by banks of the second level, the organizations performing separate types of banking activities, and payment institutes to authorized body of information on total sums of the payments and transfer for calendar year made in advantage and by the foreign companies through which Internet platform electronic trading is performed by goods, and (or) rendering services electronically, and also the directions authorized body in the banks of the second level, the organizations performing separate types of banking activities and payment institutes of data according to the list of the details including this merchent to ID, applied to acceptance of payments and (or) money transfers according to appendix 1 to this order;

2) form of information on total sums of the payments and transfer for calendar year made in advantage and by the foreign companies through which Internet platform electronic trading by goods and (or) rendering services electronically is performed according to appendix 2 to this order;

3) form of data according to the list of the details including this merchent to ID, applied to acceptance of payments and (or) money transfers 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 Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of April 14, 2022 No. 408

Rules and terms of provision by banks of the second level, the organizations performing separate types of banking activities, and payment institutes to authorized body of information on total sums of the payments and transfer for calendar year made in advantage and by the foreign companies through which Internet platform electronic trading is performed by goods, and (or) rendering services electronically, and also the directions authorized body in the banks of the second level, the organizations performing separate types of banking activities and payment institutes of data according to the list of the details including this merchent to ID, applied to acceptance of payments and (or) money transfers

Chapter 1. General provisions

1. These rules and terms of provision by banks of the second level, the organizations performing separate types of banking activities, and payment institutes to authorized body of information on total sums of the payments and transfer for calendar year made in advantage and by the foreign companies through which Internet platform electronic trading is performed by goods, and (or) rendering services electronically, and also the directions authorized body in the banks of the second level, the organizations performing separate types of banking activities and payment institutes of data according to the list of the details including this merchent to ID, applied to acceptance of payments and (or) money transfers (further – Rules) are developed according to the subitem 22) of Article 24 and article 24-1 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further – the Tax code).

2. These rules determine:

1) procedure and term of representation by banks of the second level, the organizations performing separate types of banking activities, and payment institutes (further – banks and the organizations) to Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – authorized body) information on total sums of the payments and transfer for calendar year made in advantage and by the foreign companies through which Internet platform electronic trading is performed by goods, and (or) rendering services electronically;

2) procedure and term of the direction authorized body in banks and the organizations of data for the list of the details including this merchent to ID, applied to acceptance of payments and (or) money transfers.

Chapter 2. Procedure and term of submission of information on total sums of the payments and transfer for calendar year made in advantage and by the foreign companies through which Internet platform electronic trading is performed by goods, and (or) rendering services electronically

3. Banks and the organizations no later than the 15th day of the second month following after accounting year provide to authorized body information on total sums of the payments and transfer for calendar year made in advantage and by the foreign companies through which Internet platform electronic trading is performed by goods, and (or) rendering services electronically (further – Information), in form according to appendix 2 to this order.

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