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

of March 15, 2023 No. 279

About approval of Rules of pronouncement of decisions on restriction of the statement of invoices electronically in information system of electronic invoices and about cancellation of such restriction, and also forms of such decisions

According to Items 2 and 4 of article 120-1 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve enclosed:

1) Rules of pronouncement of decisions on restriction of the statement of invoices electronically in information system of electronic invoices and about cancellation of such restriction according to appendix 1 to this order;

2) form of the decision on restriction of the statement of invoices electronically in information system of electronic invoices according to appendix 2 to this order;

3) form of the decision on cancellation of restriction of the statement of invoices electronically in information system of electronic invoices 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 provision in 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 March 15, 2023 No. 279

Rules of pronouncement of decisions on restriction of the statement of invoices electronically in information system of electronic invoices and about cancellation of such restriction

Chapter 1. General provisions

1. These rules of pronouncement of decisions on restriction of the statement of invoices electronically in information system of electronic invoices and about cancellation of such restriction (further - Rules) are developed according to Items 2 and 4 of article 120-1 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 removal by bodies of state revenues (further - OGD) decisions on restriction of the statement of invoices electronically (further - ESF) in information system of electronic invoices (further - IS ESF) (further - the Decision on restriction) and about cancellation of such restriction (further - the Decision on restriction cancellation).

2. ESF are written out according to the order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of April 22, 2019 No. 370 "About approval of Rules of the statement of the invoice electronically in information system of electronic invoices and its forms" (it is registered in the Register of state registration of regulatory legal acts at No. 18583).

Chapter 2. Procedure for decision about restriction of the statement of invoices electronically in information system of electronic invoices

3. The decision on restriction is passed to OGD in the place of registration accounting of the taxpayer electronically in IS ESF in the form approved by appendix 2 to this order within 1 (one) working day from the date of following behind day of non-execution at the scheduled time and (or) recognitions unexecuted notifications on elimination of violations, according to the procedure stipulated in Clause 96 Tax codes (further - the Notification).

Chapter 3. Procedure for decision about cancellation of restriction of the statement of invoices electronically in information system of electronic invoices

4. The decision on cancellation of restriction is passed to OGD in the place of registration accounting of the taxpayer electronically in IS ESF in the form approved by appendix 3 to this order within 1 (one) working day, from the date of execution of the Notification.

5. The decision on restriction and the decision on cancellation of restriction go within 1 (one) working day following behind day of decision making, one of the following methods:

1) by mail the registered mail with the notification;

2) by electronic method in web application and (or) private office of the user on the web portal of "the electronic government" and (or) information system of electronic invoices;

3) to the taxpayer under list.

Appendix 2

to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of March 15, 2023 No. 279

form

The decision on restriction of the statement of invoices electronically in information system of electronic invoices

____________________________________________________________________
                                         (name OGD)

____________________________________________________________________

in лице______________________________________________________________
             (surname, name, middle name (in case of its availability) the head or person,
                                      authorized by the head)

according to article 120-1 of the Code of the Republic of Kazakhstan

"About taxes and other obligatory payments in the budget" (Tax code), in

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