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 May 4, 2022 No. 467

About approval of Rules and term of realization of pilot project on transfer by banks of the second level of data on the cash calculations performed in case of sales of goods, performance of works and rendering services in bodies of state revenues

According to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve Rules and term of realization of pilot project on transfer by banks of the second level of data on the cash calculations performed in case of sales of goods, performance of works and rendering services in bodies of state revenues.

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 since May 16, 2022 and is subject to official publication and stops the action since December 31, 2022.

The deputy prime minister is the Minister of Finance of the Republic of Kazakhstan

E.Zhamaubayev

Approved by the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of May 4, 2022 No. 467

Rules and term of realization of pilot project on transfer by banks of the second level of data on the cash calculations performed in case of sales of goods, performance of works and rendering services in bodies of state revenues

Chapter 1. General provisions

1. These rules and term of realization of pilot project on transfer by banks of the second level of data on the cash calculations performed in case of sales of goods, performance of works and rendering services in bodies of state revenues (further – the Pilot project) are developed according to Item 1-1 of article 68 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:

1) participants of the Pilot project;

2) rights and obligations, participants of the Pilot project;

3) procedure and term of realization of the Pilot project.

2. The pilot project, provides transfer of the second level by banks (further – BVU) on free basis of data on the cash calculations perfromed by taxpayers in case of sales of goods, performance of works and rendering services in bodies of state revenues.

3. In these rules the following main terms and determinations are used:

1) cash calculations – the calculations perfromed for purchase of goods, performance of works, rendering services by means of cash and (or) calculations with use of payment cards and (or) mobile payments;

2) mobile payments – the cashless payments initiated electronically for benefit of the physical person staying on the registration registry as the individual entrepreneur, person who is engaged in private practice, the legal entity in payment for purchase of goods, the performance of works, rendering services received by means of mobile application or other equipment (device) intended for acceptance of payments with use of bar code;

3) taxpayers – the physical persons staying on the registration registry as the individual entrepreneur, persons who are engaged in private practice and the legal entities having obligations on application of cash registers with function of fixing and (or) data transmission when implementing cash calculations, except for the taxpayers specified in Item 2 of article 166 of the Tax Code.

Other concepts used in these rules are applied according to the Tax code and the laws of the Republic of Kazakhstan "About informatization", "About payments and payment systems".

Chapter 2. Participants of the Pilot project

4. Participants of the Pilot project are:

1) the taxpayers who expressed readiness to transfer data on cash calculations on voluntary basis by means of BVU;

2) BVU (in coordination) which submitted applications for connection to service of information system of Committee according to Rules of integration of the objects of informatization of "the electronic government" approved by the order of the acting minister of information and communications of the Republic of Kazakhstan of March 29, 2018 No. 123 "About approval of Rules of integration of objects of informatization of "the electronic government" (it is registered in the Register of state registration of regulatory legal acts at No. 16777) (further – the Order No. 123);

3) bodies of state revenues – Committee and its territorial authorities in the territory of which the taxpayers who are participants of pilot project are registered in the location.

Chapter 3. Rights and obligations of participants of the Pilot project

5. The taxpayers having obligations on application of cash registers with function of the fixing and (or) data transmission (further – KKM with FPD) having the right to receive explanations and recommendations about questions of integration during the Pilot project.

6. Taxpayers shall:

1) to transfer data on cash calculations by means of BVU before the termination of the Pilot project;

2) to provide consent in BVU on transfer to bodies of state revenues of data on the cash calculations perfromed in case of sales of goods, works, services.

7. BVU receive from Committee of explanation and the recommendation about questions of integration during the Pilot project.

8. BVU shall:

1) to provide integration with information system of Committee according to the Order No. 123;

To transfer 2) to Committee in invariable type of the data on cash calculations;

3) to provide observance by workers of requirements about not disclosure, non-admission of the information leakage which is the state secret and other information protected by the law;

4) to provide technical support for taxpayers by transfer of data on cash calculations.

9. Bodies of state revenues shall:

1) to provide explanations concerning the Pilot project;

To inform 2) on the rights and obligations of bodies of state revenues;

3) to fulfill other duties provided by the Tax code.

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.