JOINT ORDER OF THE CHAIRMAN OF COMMITTEE OF STATE REVENUES OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN AND MINISTER OF TRADE AND INTEGRATION OF THE REPUBLIC OF KAZAKHSTAN

of January 22, 2020 No. 32, on February 12, 2020 No. 21-OD

About approval of Rules of representation of state revenues of confidential information by body to the Ministry of Trade and integration of the Republic of Kazakhstan

According to the subitem 4) Item 3 of article 30 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), the subitem 3) Item 3 of article 19 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan", PRIKAZYVAYEM:

1. Approve Rules of representation of state revenues of confidential information by body to the Ministry of Trade and integration of the Republic of Kazakhstan.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan and the Ministry of Trade and integration of the Republic of Kazakhstan in the procedure established by the legislation placement of this joint order on Internet resources of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan and the Ministry of Trade and integration of the Republic of Kazakhstan.

3. To impose control of execution of this joint order on supervising the vice-Minister of Trade and integration of the Republic of Kazakhstan and the vice-chairman of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan.

4. This joint order becomes effective from the date of its signing by the last of heads of state body and extends to the legal relationship which arose since February 12, 2020.

No. 32, No. 21-HK are approved on February 12, 2020 by the joint Order of the Chairman of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan and the Minister of Trade and integration of the Republic of Kazakhstan of January 22, 2020

Rules of representation of state revenues of confidential information by body to the Ministry of Trade and integration of the Republic of Kazakhstan

Chapter 1. General provisions

1. These rules of representation of state revenues of confidential information by body to the Ministry of Trade and integration of the Republic of Kazakhstan, (further – Rules) are developed according to the subitem 4) of Item 3 of article 30 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), the subitem 3) of Item 3 of article 19 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" (further – the Code).

2. Rules determine procedure for representation of state revenues by body to the Ministry of Trade and integration of the Republic of Kazakhstan (further – the Ministry) confidential information for the purpose of realization by the Ministry of functions and tasks in the sphere of development and regulation of foreign trade activity, development and regulation of domestic trade, development and promotion of electronic and stock exchange trading, development and promotion of export of non-oil goods and services, stipulated by the legislation the Republic of Kazakhstan.

Chapter 2. Procedure for submission of data

3. The body of state revenues provides in the Ministry information on the export-import transactions made by subjects of entrepreneurship of the Republic of Kazakhstan, the information about the taxpayer (tax agent), which are tax secret without receipt of the written permission of the taxpayer (tax agent) and also information in case of initiated and carried out:

The Eurasian economic commission of special protective, anti-dumping and countervailing investigations (including repeated) concerning the goods coming from the third countries;

authorized body of the third country (union) of special protective, anti-dumping and countervailing investigations (including repeated) concerning the goods coming from the Republic of Kazakhstan and (or) the Kazakhstan company;

competent authority of state member of the Eurasian Economic Union (or the Eurasian economic commission) the compensating investigation concerning the goods coming from the Republic of Kazakhstan and the compensating investigation made by authorized body in the field of regulation of trading activity concerning the goods coming from state members of the Eurasian Economic Union and imported on customs area of the Republic of Kazakhstan.

4. Information is provided electronically with execution of the cover letter marked "For office use" in the Excel format.

5. The ministry sends to body of state revenues inquiry for provision of the List of confidential information according to appendix 1 to this order.

The body of state revenues submits information for the period specified by the Ministry no later than 30 (thirty) calendar days from the moment of receipt of request in time.

On motivated request of the Ministry, information is provided in the terms established in request, but at least 10 (ten) working days which are estimated from next working day after receipt of request by body of state revenues.

6. The ministry sends to body of state revenues inquiry for provision of the Information about the taxpayer (tax agent) which are tax secret according to appendix 2 to this order.

The body of state revenues submits information for the period specified by the Ministry no later than 30 (thirty) calendar days from the moment of receipt of request in time.

On motivated request of the Ministry, information is provided in the terms established in request, but at least 10 (ten) working days which are estimated from next working day after receipt of request by body of state revenues.

7. The ministry uses the confidential information obtained within this joint order only for accomplishment of the tasks and functions assigned to it.

8. The ministry takes all measures for protection against illegal distribution of the confidential information obtained according to this joint order and provides restriction of the group of people, having access to the acquired information, and also its protection according to the legislation of the Republic of Kazakhstan.

For this purpose the list of persons having access to the confidential information obtained within this joint order affirms as the Ministry.

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