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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 19, 2024 No. 633

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of December 24, 2018 No. 1104 "About approval of forms of local, main and intercountry otchetnost on transfer pricing and Rules of their filling"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of December 24, 2018 No. 1104 "About approval of forms of local, main and intercountry otchetnost on transfer pricing and Rules of their filling" (it is registered in the Register of state registration of regulatory legal acts at No. 18034) the following changes:

to be reworded as follows the form of the local reporting under transfer pricing approved according to appendix 1 to the specified order according to appendix 1 to this order;

in the Rules of filling of form of the local reporting under transfer pricing approved according to appendix 2 to the specified order:

state Item 1 in the following edition:

"1. These rules of filling of form of the local reporting under transfer pricing (further – Rules) are developed according to Item 1 of article 7 of the Law of the Republic of Kazakhstan "About transfer pricing" (further – the Law) and determine procedure for filling with the participant of the transaction of form of the local reporting under transfer pricing (further – the Reporting).";

4) of Item 2 to state the subitem in the following edition:

"4) the local subject – the participant of the transaction to whom the obligation on submission of the Reporting according to article 7-1 of the Law is assigned.";

state item 4 in the following edition:

"4. The reporting is submitted system of body of state revenues, in electronic form with the notification on adoption of the Reporting, allowing computer information processing by means of system of acceptance and processing of tax statements of body of state revenues and is certified by the digital signature.

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