of December 21, 2018 No. 1098, on December 25, 2018 No. 528
About approval of the List and Rules of representation by the Ministry of Finance of the Republic of Kazakhstan to National Bank of the Republic of Kazakhstan of the data necessary for implementation of currency exchange control, and subsequent their transfer to the authorized banks which are agents of currency exchange control
According to the subitem 11) Item 3 of article 30 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget (Tax code)", the laws of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan" and of July 2, 2018 "About currency control and currency exchange control", for the purpose of ensuring interaction, including information, PRIKAZYVAYEM:
1. Approve enclosed:
1) the List of the information which is tax secret, represented by the Ministry of Finance of the Republic of Kazakhstan to National Bank of the Republic of Kazakhstan according to appendix 1 to this joint order;
2) Rules of representation by the Ministry of Finance of the Republic of Kazakhstan to National Bank of the Republic of Kazakhstan of information on statements for commodity importation and payment of indirect taxes for the purposes of currency exchange control according to appendix 2 to this joint order;
3) Rules of representation by the Ministry of Finance of the Republic of Kazakhstan to National Bank of the Republic of Kazakhstan of information on electronic invoices for the purposes of currency exchange control according to appendix 3 to this joint order;
4) Rules of representation by the Ministry of Finance of the Republic of Kazakhstan to National Bank of the Republic of Kazakhstan of information on the works and services acquired from the nonresident for tax period according to appendix 4 to this joint order;
5) Rules of representation by the Ministry of Finance of the Republic of Kazakhstan to National Bank of the Republic of Kazakhstan of information on transactions of exchange points of authorized organizations according to appendix 5 to this joint order;
6) Rules of representation by the Ministry of Finance of the Republic of Kazakhstan to National Bank of the Republic of Kazakhstan of inventory information (remaining balance) of money on accounts of physical persons in foreign banks for last tax period according to appendix 6 to this joint order;
7) Rules of representation by the Ministry of Finance of the Republic of Kazakhstan to National Bank of the Republic of Kazakhstan of information on the assets which are available for physical persons abroad for last tax period according to appendix 7 to this joint order.
2. To provide to the Ministry of Finance of the Republic of Kazakhstan placement of this joint order on official Internet resource of the Ministry of Finance of the Republic of Kazakhstan.
3. This joint order becomes effective since July 1, 2019.
|
Minister of Finance of the Republic of Kazakhstan A. Smailov |
|
|
Chairman of National Bank of the Republic of Kazakhstan D. Akishev |
|
Appendix 1
to the joint Order of the Minister of Finance of the Republic of Kazakhstan and the Chairman of National Bank of the Republic of Kazakhstan of December 21, 2018 No. 1098, on December 25, 2018 No. 528
|
№ of payment order |
Name of information |
Provision form |
Representation terms |
|
1 |
Information on statements for commodity importation and payment of indirect taxes for the purposes of currency exchange control (appendix 2) |
Electronic |
On demand |
|
2 |
Information on electronic invoices for the purposes of currency exchange control (appendix 3) |
Electronic |
On demand |
|
3 |
Information on the works and services acquired from the nonresident for tax period (appendix 4) |
Electronic |
Quarterly, to the 15th day of the second month following reporting |
|
4 |
Information on transactions of exchange points of authorized organizations (appendix 5) |
Electronic |
Quarterly, to the 20th following reporting |
|
5 |
Inventory information (remaining balance) of money on accounts of physical persons in foreign banks for last tax period (appendix 6) |
Electronic |
Annually till June 1 |
|
6 |
Information on the assets which are available for physical persons abroad for last tax period (appendix 7) |
Electronic |
Annually till June 1 |
Appendix 2
to the joint Order of the Minister of Finance of the Republic of Kazakhstan and the Chairman of National Bank of the Republic of Kazakhstan of December 21, 2018 No. 1098, on December 25, 2018 No. 528
1. These rules of representation by the Ministry of Finance of the Republic of Kazakhstan to National Bank of the Republic of Kazakhstan information on statements for commodity importation and payment of indirect taxes for the purposes of currency exchange control (further - Rules) are developed according to the subitem 11) of Item 3 of article 30 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget (Tax code)", the laws of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan" and of July 2, 2018 "About currency control and currency exchange control" and determine procedure, including forms and terms of representation by Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Committee of state revenues) to National Bank of the Republic of Kazakhstan (further - National Bank) information on statements for commodity importation and payment of indirect taxes (further - the statement for commodity importation) for the purposes of currency exchange control.
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