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

of July 4, 2022 No. 657

About approval of Rules and term of realization of pilot project on simplification of execution of the tax liabilities by the individual entrepreneurs applying special tax regimes on the basis of the patent, the simplified declaration and with use of special mobile application

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 the enclosed Rules and term of realization of pilot project on simplification of execution of the tax liabilities by the individual entrepreneurs applying special tax regimes on the basis of the patent, the simplified declaration and with use of special mobile application.

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 January 1, 2022.

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

E.Zhamaubayev

Appendix

to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of July 4, 2022 No. 657

Rules and term of realization of pilot project on simplification of execution of the tax liabilities by the individual entrepreneurs applying special tax regimes on the basis of the patent, the simplified declaration and with use of special mobile application

Chapter 1. General provisions

1. These rules and term of realization of pilot project on simplification of execution of the tax liabilities by the individual entrepreneurs applying special tax regimes on the basis of the patent, the simplified declaration and with use of special mobile application (further – Rules) 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 procedure for realization of pilot project by simplification of execution of the tax liabilities by the individual entrepreneurs applying special tax regimes on the basis of the patent, the simplified declaration and with use of special mobile application (further – pilot project).

2. The special mobile application "E-Salyq Business" (further – special mobile application) is developed for the purpose of simplification of execution by taxpayers of the tax liabilities.

3. The pilot project is implemented from January 1, 2022 to December 31, 2022 in the territory of the Republic of Kazakhstan.

4. Participants of pilot project are:

1) the individual entrepreneurs registered as users of special mobile application applying special tax regimes on the basis of the patent, the simplified declaration or with use of special mobile application (further – individual entrepreneurs) who are not taxpayers on value added;

2) bodies of state revenues.

Chapter 2. Procedure for realization of pilot project on simplification of execution of the tax liabilities by the individual entrepreneurs applying special tax regimes on the basis of the patent, the simplified declaration and with use of special mobile application

5. The special mobile application is applied by the individual entrepreneur applying special tax regime on the basis of the simplified declaration in case of:

1) accounting of the income by checks of appendix.

In special mobile application the income of the individual entrepreneur applying special tax regime on the basis of the simplified declaration is created according to checks of appendix, checks of cash register obtained from operators of fiscal data and also to data on transfers to bank accounts (in the presence of the consent of the individual entrepreneur to disclosure of bank secrecy and integration with information systems of banks of the second level) or to the data entered by the entrepreneur by manual input;

2) the automated calculation of taxes and social payments based on these checks of special mobile application, data on the income, including on the filled individual entrepreneur independently, the workers and physical persons this according to the income under agreements of civil nature under which data are entered in special mobile application by the individual entrepreneur independently.

6. The special mobile application is applied by the individual entrepreneur applying special tax regime with use of special mobile application within pilot project in case of the termination of business activity in the simplified procedure, stipulated in Article 67 Tax codes.

In the presence of the consent of the individual entrepreneur on the termination of activities in the simplified procedure, Item 1 of article 67 of the Tax Code this according to the subitem 3) in this appendix of the income within 60 (sixty) calendar days the taxpayer is recognized struck off the registration register as the individual entrepreneur from the date of following behind day of the expiration of the last month for which the individual income tax and social payments are estimated and paid special mobile application, and not reflection (except as specified suspensions of operations).

7. The special mobile application is used by the individual entrepreneur applying special tax regime on the basis of the patent in case of:

1) to statement on registration accounting as the individual entrepreneur, or removal from registration accounting;

2) choice and change of tax regime;

3) accounting of workers of the individual entrepreneur and physical persons to which the individual entrepreneur pays the income under agreements of civil nature, data on which are entered in special mobile application by the individual entrepreneur;

4) forming, cancellation, sending the checks of appendix containing information according to Item 9 of these rules, issue of the check of appendix for advance payment (the forthcoming income), issue of checks in case of receipt of money in payment for the income recognized as those for previous periods;

5) accounting of the income by checks of appendix.

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