JOINT ORDER OF THE MINISTER OF DIGITAL DEVELOPMENT, INNOVATIONS AND AEROSPACE INDUSTRY OF THE REPUBLIC OF KAZAKHSTAN AND MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 27, 2024 No. 94/Tax Code, 27 of February, 2024 No. 106

About approval of Rules of representation of state revenues by bodies to the Ministry of digital development of innovations and the aerospace industry of the Republic of Kazakhstan of the information about the taxpayer (tax agent) which are tax secret, without receipt of the written permission of the taxpayer (tax agent) and the list of the represented data

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) of PRIKAZYVAYEM:

1. Approve:

1) Rules of representation of state revenues by bodies to the Ministry of digital development, innovations and the aerospace industry of the Republic of Kazakhstan of the information about the taxpayer (tax agent) which are tax secret without receipt of the written permission of the taxpayer (tax agent) according to appendix 1 to this joint order;

2) the List of the state revenues represented by bodies to the Ministry of digital development, innovations and aerospace industry of the Republic of Kazakhstan of the information about the taxpayer (tax agent) which are tax secret without receipt of the written permission of the taxpayer (tax agent) according to appendix 2 to this joint order.

2. To provide to department of digital transformation of the Ministry of digital development, innovations and aerospace industry of the Republic of Kazakhstan in the procedure established by the legislation:

1) within five calendar days from the date of adoption of this joint order the direction it the copy in electronic form in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

2) placement of this joint order on Internet resource of the Ministry of digital development, innovations and the aerospace industry of the Republic of Kazakhstan after its official publication.

3. To provide to JSC Natsionalnye informatsionnye tekhnologii till May 31, 2024 availability of test reports with positive result on compliance to requirements of information security of IAS "Smart Data Ukimet".

4. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation to place this joint order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

5. To impose control of execution of this joint order on the supervising vice-ministers of digital development, innovations and the aerospace industry and finance of the Republic of Kazakhstan.

6. This joint order becomes effective from the date of its signing by the last of heads of state body, and extends to the relations which arose since January 1, 2024.

Appendix 1

to the joint Order of the Minister of digital development, innovations and the aerospace industry of the Republic of Kazakhstan and the Minister of Finance of the Republic of Kazakhstan of February 27, 2024 No. 94/Tax Code, 27 of February, 2024 No. 106

Rules of representation of state revenues by bodies to the Ministry of digital development, innovations and the aerospace industry of the Republic of Kazakhstan of the information about the taxpayer (tax agent) which are tax secret without receipt of the written permission of the taxpayer (tax agent)

Chapter 1. General provisions

1. These rules of representation of state revenues by bodies to the Ministry of digital development, innovations and the aerospace industry of the Republic of Kazakhstan of the information about the taxpayer (tax agent) which are tax secret without receipt of the written permission of the taxpayer (tax agent) (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) (further – the Tax code) and determine order of interaction by submission of the information about the taxpayer (tax agent) which are tax secret without receipt of the written permission of the taxpayer (tax agent) (further - Data) bodies of state revenues (further – OGD) by means of the information and analytical system "Smart Data Ukimet" (further – SDU) to the Ministry of digital development, innovations and the aerospace industry of the Republic of Kazakhstan (further – the Ministry).

2. Data are represented to the officials of the Ministry included in the list of officials, approved according to the paragraph the second the subitem 4) of Item 3 of article 30 of the Tax Code (further – the List of officials).

3. According to Item 7 of Article 30 of the Tax code Ministry involves the operator of information and communication infrastructure of "the electronic government" to implementation of collection and forming of system of risks assessment.

The list of officials is provided in OGD annually, no later than March 10 of the current accounting period.

4. The ministry within 15 (fifteen) working days from the date of dismissal or absence of the officials included in the List of officials provides timely modification of the specified List of officials.

Chapter 2. Procedure for submission of Data

5. OGD by means of SDU provide to the Ministry the depersonalized information about the taxpayer (tax agent), being tax secret, without receipt of the written permission of the taxpayer (tax agent) (further – the List).

In the Section 1 "Data from Information Systems (Further — IS) OGD" of the List:

the data provided in the lines, sequence numbers 1-23 of the List are provided to OGD in real time by access to IS:

the data provided in the lines, sequence numbers 1-12 of the List, data are created 1 (one) time a week (on Monday);

the data provided in the lines, sequence numbers 13-15 and 22-23 of the List are created 1 (one) to the 20th, following the accounting period quarterly.

the data provided in the lines are created by sequence numbers 17-21 on permanent basis.

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