of July 18, 2025 No. 214-VIII ZRK
This Code establishes the fundamental principles of the taxation, governs the imperious relations on establishment, introduction, change, cancellation, procedure for calculation and tax payment and other obligatory payments in the budget, and also the public relations connected with execution of the tax liability.
1. In this Code for the purposes of the taxation the basic concepts in the values determined in this paragraph are used.
Other special concepts and terms of the tax legislation of the Republic of Kazakhstan are used in the values determined in the relevant articles of this Code.
2. For the purpose of of this Code of provision, provided for banks of the second level, the insurance (reinsurance) organizations, insurance brokers, extend to branches of banks - nonresidents of the Republic of Kazakhstan, branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan, branches of insurance brokers - nonresidents of the Republic of Kazakhstan, opened in the territory of the Republic of Kazakhstan and performing activities based on the license of authorized body on regulation, control and supervision of the financial market and the financial organizations.
3. For the purposes of of this Code the account opened in the central authorized body on budget implementation or its territorial subdivisions is equated to the bank account, and the central authorized body on budget implementation and its territorial subdivisions are equated to the organizations performing separate types of banking activities.
4. Concepts civil and other industries of the legislation of the Republic of Kazakhstan, used in this Code, are applied in that value in what they are used in these industries of the legislation of the Republic of Kazakhstan if other is not provided by this Code.
5. The name "The Code of the Republic of Kazakhstan " about Taxes and Other Obligatory Payments in the Budget " (Tax Code)" applied in regulatory legal acts is identical to the name "Tax Code of the Republic of Kazakhstan".
The concepts connected with subjects of tax legal relationship:
1) the organization of body of the International financial center "Astana" - the legal entity registered according to the law in force of the International financial center "Astana" (further - MFTsA), 50 and more percent of shares (voting shares) of which directly or indirectly belong to body of MFTsA.
Indirect possession means ownership of body of MFTsA through other legal entity who directly belongs to body of MFTsA;
2) banking organization - the banks of the second level, Development bank of Kazakhstan and the organization performing separate types of banking activities created in the Republic of Kazakhstan;
3) the legal entity - the nonresident - the organization created according to the legislation of foreign state, except for the organizations the place of effective management (the location of the actual governing body) of which is in the Republic of Kazakhstan.
The legal entity - the nonresident is also understood as the company, partnership, the organization or other corporate education created according to the legislation of foreign state which are considered as independent legal entities irrespective of whether they have the status of the legal entity of foreign state where they are created;
4) the organization equipped with functions on realization (pledged) property limited at the disposal of, - the legal entity determined by authorized body, in the sphere of realization of the property of the taxpayer (tax agent) and (or) the third party limited on hand and (or) pledged according to this Code;
5) the legal entity, earlier being bank, - the legal entity, earlier being bank concerning which on court resolution restructuring which more than 90 percent of voting shares for December 31, 2013 belonged to national managing holding is carried out;
6) person who is engaged in private practice - the private notary, the private legal executive, the lawyer, professional mediator;
7) the physical person - the citizen of the Republic of Kazakhstan, the foreigner, kandas or the stateless person;
8) worker:
the physical person which is consisting in employment relationships with the employer and directly performing work on the employment contract (contract);
government employee;
the board member or other governing body of the taxpayer which is not the supreme body of management, except for government employees;
the foreigner or stateless person presented for work on the contract for provision of personnel by the nonresident which activities does not form permanent organization, to the resident or other nonresident performing activities in the Republic of Kazakhstan through permanent organization;
9) the legal entity - the legal entity - the resident, the legal entity - the nonresident;
10) structural division of the legal entity - branch, representation;
11) the foreign company performing activities by means of the Internet platform in the territory of the Republic of Kazakhstan, - the legal entity - the nonresident, enabling sales of goods and (or) rendering services by means of the Internet platform in the territory of the Republic of Kazakhstan;
12) the legal entity - the resident - the organization created according to the legislation:
Republic of Kazakhstan;
foreign state, the place of effective management (the location of the actual governing body) of which is in the Republic of Kazakhstan;
13) the tax agent - physical person, the individual entrepreneur, person who is engaged in private practice, the legal entity, structural division of the legal entity, the operator of Internet platform who are recognized cases and procedure which are established by this Code the tax agent;
14) the taxpayer - person, structural division of the legal entity, being taxpayers and other obligatory payments in the budget;
15) the taxpayer consisting on tax monitoring - the participant of horizontal monitoring, the participant of monitoring of large taxpayers;
16) person - physical person, the legal entity;
17) registering body - the authorized state bodies and The Government for Citizens State corporation (further - the State corporation) performing state registration (re-registration) of legal entities and accounting registration (re-registration) of their branches and representations and (or) the taxation objects and objects connected with the taxation including:
rights to real estate;
pledge of personal estate and mortgage of the vessel;
radio-electronic means and high-frequency devices;
space objects and rights to them;
vehicles;
medicines and medical products;
rights to works and objects of the related rights, license agreements to use of works and objects of the related rights;
and also registration of mass media;
18) authorized state bodies - state bodies of the Republic of Kazakhstan, except for tax authorities and local executive bodies, performing management in separate industry or the sphere of public administration, including calculation and (or) collection of other obligatory payments in the budget;
19) authorized body - the state body performing management in the sphere of ensuring receipts of taxes and other obligatory payments in the budget;
20) the participant of monitoring of large taxpayers - the taxpayer included in the list of participants of monitoring of large taxpayers approved by authorized body.
The concepts connected with taxes and other payments:
1) social payments - the compulsory pension contributions, compulsory professional pension contributions, compulsory pension contributions of the employer, social assignments paid according to the Social code of the Republic of Kazakhstan, assignment and the fees on compulsory social medical insurance paid according to the Law of the Republic of Kazakhstan "About compulsory social medical insurance";
2) other obligatory payments in the budget (further - payments in the budget) - obligatory assignments of money in the budget in the form of payments, charges, duties, except for customs payments, made in the sizes and cases established by this Code;
3) tax - the obligatory money payment which is legislatively established by the state unilaterally in the budget, except as specified, provided by this Code, the irretrievable and non-paid character made in certain size, having.
The concepts connected with tax debt:
1) shortage - the estimated and added amounts of taxes and payments of the budget which are not paid in time, and also advance and current payments on them, except for the amounts reflected in the notification on results of tax audit during appeal in the procedure established by the legislation of the Republic of Kazakhstan in the appealed part;
2) penalty fee - the sums of money estimated in the amount of, multiple to base rate of National Bank of the Republic of Kazakhstan (further - National Bank) operating for every day of delay, and charged on:
unpaid the taxpayer (tax agent) in time tax amount and payment in the budget, including advance and (or) current payment, since the day following behind day of completion date of the tax liability on payment including day of payment in the budget;
the amount of the paid and (or) excessively paid tax, payment in the budget and (or) the amount of excess of the value added tax under which the tax authority breaks the term of carrying out offsetting and (or) return according to the tax statement of the taxpayer, since the day following behind day of the termination of term of carrying out offsetting and (or) return including day of return.
The frequency rate of base rate of National Bank provided by this subitem makes:
0,65 - for the participant of horizontal monitoring;
1,25 - for other taxpayers (tax agents).
3) tax debt - the shortage amount, outstanding amounts of penalty fee and penalties.
The tax debt does not join the amount of penalty fee reflected in the notification on results of tax audit, and also the amount of penalties reflected in the resolution on imposing of administrative punishment, during appeal according to the procedure, determined by the legislation of the Republic of Kazakhstan, in the appealed part;
Limiting 4) the size of tax debt - the size of tax debt determined by authorized body in case of which excess the tax authority applies the method of providing the tax liability and (or) measure of recovery by enforcement of tax debt provided by Articles 86 and 87 and Articles 185, of 186, of 187, of the 188 and 189 of this Code to the taxpayer - the legal entity, structural division of the legal entity, the nonresident performing activities in the Republic of Kazakhstan through permanent organization, to the individual entrepreneur, person who is engaged in private practice.
The extreme size of tax debt is determined in the amount of at least 20-fold monthly settlement indicator, the corresponding financial year operating for January 1, separately for each method of providing the tax liability and (or) each measure of recovery by enforcement of tax debt.
The concepts connected with procedure for calculation, tax payment and payments in the budget:
1) special tax regime - procedure for calculation, payment of separate taxes and payments in the budget, and also submissions of tax statements on them for separate categories of taxpayers, other than generally established procedure for the taxation, in case of observance by the taxpayer of the conditions established by this Code;
2) generally established procedure for the taxation - basic procedure for calculation, tax payment and payments in the budget established by the Special part of this Code.
1. If other is not stipulated in Item 2 these Articles, royalty - payment for:
1) mineral right in the course of mining and conversion of technogenic educations;
2) use or right to use copyright, drawings or models;
3) use or right to use patents, trademarks or other similar rights;
4) use or the right to use the software, including services in updating of the version of such software, excepting the versions intended for error correction, defects, implementation of completions of such software, which are not relating to development of the software;
5) use of "know-how".
"Know-how" - the confidential information of technical, technological, organizational or other nature having commercial value and used in professional or business activity;
6) use or right to use of movies, videos, sound recording or other means of record;
7) use or right to use of trading, research and (or) industrial equipment, including ocean ships or aircrafts (except for the courts leased without crew).
2. The royalty payment for complete realization of the property (exclusive) rights on intellectual property item is not recognized.
The concepts connected with some types of service and transactions:
1) services in information processing - services in implementation of collection and generalization of information, systematization of information massifs (data) and (or) provision in the order of the user of results of information processing, including rating services.
At the same time rating services are understood as the services of the analysis and assessment displaying numerical or serial indicator of importance or importance of certain object or the phenomenon;
2) design services - services in designing of art forms, appearance of products, facades of buildings, interiors of rooms; art designing;
3) engineering services - engineering and consulting services, works of research, design, settlement and analytical nature, preparation of feasibility statements on projects, development of recommendations in the field of production organization and management, sales of products;
4) the Internet platform - online store and (or) trading floor, held for sale goods, rendering services, offers on rendering services by means of network of telecommunications public and the Internet, including rendering intermediary services in provision of opportunity for sale and rendering services, order placement and payment to other persons by provision of access to online store and (or) trading floor;
5) consulting services - services in provision of explanations, recommendations, councils and other forms of consultations, including determination and (or) assessment of problems and (or) opportunities of person, for the purpose of the solution of managerial, economic, financial, investment problems, including questions of strategic planning, the organization and implementation of business activity, personnel management;
6) marketing service - any paid service connected with:
research, the analysis, planning, forecasting in the sphere of production and (or) the goods circulation, works, services for the purpose of determination of measures for creation of the best economic conditions;
complex of the actions and decisions directed to promotion of goods, works, services or brand, involvement of target audience, increase in sales, achievement of the established indicators and (or) purposes in the field of sales;
7) realization:
shipment and (or) transfer of goods or other property, performance of works, rendering services with sales objective, exchange, voluntary conveyance;
cession of property under the agreement of leasing;
transfer of the pledged goods to the pawnbroker in case of non-execution by the debtor of the obligation provided with pledge;
8) electronic trading by goods - the business activity on sales of goods to physical persons performed by means of the Internet platform;
9) commodity import - commodity importation:
on customs area of the Eurasian Economic Union (further - EEU), the EEU performed according to the customs legislation and (or) customs legislation of the Republic of Kazakhstan;
on the territory of the Republic of Kazakhstan from the territory of other state member of EEU;
10) services electronically - the services rendered by means of the Internet platform.
The concepts connected with voluntary conveyance of property:
1) grant - the property provided on a grant basis for achievement of particular purposes (tasks):
the states, the governments of the states - to the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, physical, and also legal entities;
the international and state organizations, foreign and Kazakhstan non-governmental public organizations and funds whose activities carry charitable and (or) international nature and does not contradict the Constitution of the Republic of Kazakhstan, included in the list established by the Government of the Republic of Kazakhstan according to the conclusions of state bodies - to the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, physical, and also legal entities;
foreigners and stateless persons - to the Republic of Kazakhstan and the Government of the Republic of Kazakhstan;
2) the humanitarian assistance - the property provided on a grant basis to the Republic of Kazakhstan in the form of food, consumer goods, the equipment, equipment, the equipment, medicines and medical products, other property directed from foreign countries and the international organizations, for improvement of living conditions and life of the population, and also the prevention and liquidation of emergency situations of social, natural and technogenic nature, distributed by the Government of the Republic of Kazakhstan through authorized organizations;
3) the sponsor's help - the property provided on a grant basis for the purpose of distribution of information on person giving this help:
to physical persons in the form of financial (except social) supports for participation in competitions, tenders, exhibitions, reviews and developments of creative, scientific, scientific and technical, inventive activities, increase in the education level and sports skill;
to non-profit organizations for realization of their authorized purposes;
4) social support of physical person - voluntary conveyance by the tax agent for year of property within the 647-fold size of the monthly settlement indicator operating for the beginning of the corresponding financial year, to the physical person referred to separate category of such persons having the right to social protection according to the legislation of the Republic of Kazakhstan.
The list of separate categories of the physical persons provided by part one of this subitem affirms the central authorized body on state planning in coordination with authorized body and the central executive body as the sphere of social protection of the population;
5) the charitable help - the property provided on a grant basis:
in the form of the sponsor's help;
in the form of social support of physical person;
to the physical person injured with emergency situation;
non-profit organization for the purpose of support of its authorized activities;
the organization performing activities in the social sphere;
the specialized organization of persons with disability according to the Social code of the Republic of Kazakhstan.
The concepts connected with subsurface use:
1) the contract for subsurface use - the contract between competent authority or authorized body on studying of subsoil or local executive body of area, city of republican value, the capital according to the competence established by the legislation of the Republic of Kazakhstan on subsoil and subsurface use, and the physical and (or) legal entity on carrying out investigation, production, the combined exploration and production of minerals or construction and (or) operation of the underground constructions which are not connected with investigation and (or) production or on the state geological studying of subsoil.
Licenses for subsurface use and other types of provision of the right of subsurface use and (or) water use according to the legislation of the Republic of Kazakhstan also belong to the contract for subsurface use.
At the same time the terms "contract for investigation", "contract for production", "contract for the combined exploration and production" and "license for investigation or production" used in this Code are identical to the concept "contract for subsurface use", the term "contract for exploration and production" is identical to the concept "the contract for the combined exploration and production";
2) subsoil users - the physical persons or legal entities having rights of carrying out transactions on subsurface use including oil operations, and (or) to water use in the territory of the Republic of Kazakhstan according to the laws of the Republic of Kazakhstan.
At the same time:
transactions on subsurface use the works relating to geological studying of subsoil, investigation and (or) mining, including connected with exploration and production of underground waters, therapeutic muds, investigation of subsoil for dumping of sewage, and also on construction and (or) operation of underground constructions, which are not connected with investigation and (or) production are recognized;
oil operations works on investigation, hydrocarbon production, construction and (or) operation of necessary technological and production facilities are recognized;
3) extra contractual activities - the activities of the subsoil user which are not provided directly by provisions of the contract for subsurface use, any other activities;
4) contractual activities - the activities of the subsoil user performed according to provisions of the contract for subsurface use;
5) preparation of hydrocarbons - complex of engineering procedures of preparation of hydrocarbons, including collection, delivery for preparation, intake of borehole liquid in zamerny installations, decontamination, dehydration, obessolivaniye, stabilization, demerkaptanization;
6) the receiver on behalf of the state - the legal entity determined by the Government of the Republic of Kazakhstan, acting on behalf of the state as the receiver of the minerals transferred in natural form by the subsoil user on account of execution of the tax liability provided by the tax legislation of the Republic of Kazakhstan and (or) agreements (contracts) on the Section of products, the contract for subsurface use approved by the President of the Republic of Kazakhstan, stipulated in Article the 755th of this Code;
7) mineral raw materials - the part of subsoil taken on surface (rock, ore raw materials and others) containing mineral (minerals) without impoverishment;
8) primary conversion (enrichment) of mineral raw materials - type of mining activities, which:
includes collection on the place, crushing or crushing, classification (sorting), briquetting, agglomeration and enrichment by physical and chemical methods (without high-quality change of mineral forms of minerals, their modular and phase condition, kristallokhimichesky structure);
can include the overworking technologies being special work types on mining (underground gasification and smelting, chemical and bacterial leaching, drazhny and hydraulic development of loose fields);
9) the operator - the legal entity created or determined according to the laws of the Republic of Kazakhstan the subsoil users performing transactions on subsurface use as a part of particular partnership (consortium) within the agreement (contract) on the Section of products;
10) production - all complex of works (transactions) which are directly connected with extraction of hydrocarbons, mineral raw materials or solid minerals from subsoil on surface and (or) department of minerals from places of their bedding, including from technogenic mineral educations, and also connected with intake of underground waters;
11) minerals - the natural mineral educations containing in subsoil, hydrocarbons and underground waters, and also natural mineral educations and organic substances containing useful components which chemical composition and physical properties allow to use them in the sphere of production of goods and (or) consumption, and (or) other needs directly or after conversion.
The location of the taxpayer (tax agent) (further - the location) the following places, depending on categories of the subject to which the taxpayer (tax agent) belongs are recognized:
1) the residence of physical person - place of registration of the citizen according to the legislation of the Republic of Kazakhstan in the field of population shift;
2) the residence of the citizen of the Republic of Kazakhstan who is living outside the Republic of Kazakhstan, not taking place of registration in the Republic of Kazakhstan - the place of the last registration of the citizen in the Republic of Kazakhstan according to the legislation of the Republic of Kazakhstan in the field of population shift;
3) the location of the individual entrepreneur and person who is engaged in private practice - the place of preferential implementation of their activities declared in case of tax registration in the Republic of Kazakhstan;
4) the location of the legal entity - the resident, its structural division, structural division of the legal entity - the nonresident - the location of its permanent body entered in the National register of business and identification numbers in case of registration in the Republic of Kazakhstan;
5) the location of the legal entity - the nonresident performing activities through permanent organization without opening of structural division - the place of implementation of activities in the Republic of Kazakhstan declared in case of tax registration in the Republic of Kazakhstan;
6) the location of the legal entity created according to the legislation of foreign state which place of effective management is in the Republic of Kazakhstan - the location of the actual governing body in the Republic of Kazakhstan determined by meeting of the board of directors or similar governing body, declared in case of tax registration in the Republic of Kazakhstan and specified in the relevant protocol of governing body;
7) the place of stay of the foreigner or stateless person - the place of temporary stay of the foreigner or stateless person declared in case of state registration in the Republic of Kazakhstan;
8) the place of stay of the foreigner or stateless person who is not staying in the Republic of Kazakhstan which has tax liability on payment of the individual income tax from income gained from sources in the Republic of Kazakhstan from the face, not being the tax agent, - the residence (stays) of person paying to such foreigner or the stateless person the income from sources in the Republic of Kazakhstan.
Remuneration are recognized:
remuneration on the credits (loans, the microcredits);
remuneration under the agreement of financial leasing;
remuneration on contribution (deposit);
remuneration under the agreement of accumulative insurance;
remuneration on the bill of exchange;
remuneration on transactions of repo;
remuneration according to debt securities;
remuneration according to Islamic rent certificates;
remuneration on bank account agreement.
Remuneration on the credits (loans, the microcredits) are all payments connected with the credit (loan, the microcredit) in cases when such payments are performed:
1) to the creditor;
2) to the legal entity specified in the laws of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan" and "About microfinancial activities" to whom the right to claim on the credit is yielded (loan, the microcredit);
3) to face which is the interconnected party for the borrower.
At the same time are not remuneration on the credits (loans, the microcredits):
1) (received) credit amount (loan, the microcredit) which is subject to payment;
2) adjustment (indexation) of credit amount (loan, the microcredit) which is subject to payment (received) in tenge, in connection with change in the exchange rate of currency;
3) commission for money transfer of the second level by banks.
Remuneration under the agreement of financial leasing are all payments connected with cession of property under the agreement of financial leasing in cases when such payments are performed:
1) to the lessor;
2) to face which is the interconnected party for the leasing recipient.
At the same time are not remuneration under the agreement of financial leasing:
1) the cost at which such property is received (is given) to financial leasing;
2) payments in connection with change of the size of leasing payments in case of application of coefficient (index) in accordance with the terms of the agreement of financial leasing.
Remuneration on contribution (deposit) are all payments for contribution (deposit) in cases when such payments are performed:
to the investor (depositor);
2) to person which is the interconnected party for person which accepted contribution (deposit).
At the same time the deposit amount (deposit) is not remuneration on contribution (deposit).
5. Remuneration under the agreement of accumulative insurance are all payments connected with the agreement of accumulative insurance in cases when such payments are performed:
1) to the insurer;
2) to person which is for the insurer the interconnected party.
At the same time the size of insurance sum is not remuneration under the agreement of accumulative insurance.
Remuneration according to debt securities are payments in the form of discount for debt securities or the coupon according to debt securities (taking into account discount according to debt securities or award from the cost of primary placement and (or) acquisition value) in cases when such payments are performed:
1) to the holder of debt securities;
2) to person which is the interconnected party for person paying remuneration.
Remuneration on the bill of exchange are all payments for the bill of exchange in cases when such payments are performed:
1) to the bill holder;
2) to person which is for the drawer the interconnected party.
At the same time the amount specified in the bill of exchange is not remuneration on the bill of exchange.
Remuneration on transactions of repo are payments in the form of difference between closing price and opening price of repo.
Remuneration according to Islamic rent certificates are all payments for Islamic rent certificates.
The remuneration paid on bank account agreement are expenses of bank on payment of the income provided by bank account agreement.
11. The remuneration determination established by this Article is applied irrespective of according to what legislation of the state it arises.
1. Dividends the following types of dividends are recognized:
1) dividends from income distribution;
2) constructive dividends.
2. The dividend from income distribution is the income:
1) in the form of the net income or its part which are subject to payment per shares including according to the shares which are underlying assets of depositary receipts;
2) subject to payment for shares of mutual investment fund, except for the income on shares in case of their redemption managing company of fund;
3) in the form of the net income or its part distributed by the legal entity between his founders, participants;
4) subject to payment for Islamic participation certificates;
5) from distribution of property in case of liquidation of the legal entity or reduction of the authorized capital, and also the redemption by the legal entity from the founder, participant of share or its part in this legal entity, the redemption the legal entity - the issuer at the shareholder of the shares issued by this issuer in case of exit of the lawyer who is the partner of firm of solicitors from such firm of solicitors, the termination of lawyer activities through such firm of solicitors or liquidations of firm of solicitors;
6) in the form of increase in contribution to the authorized capital of the legal entity by increase in the size of the authorized capital of the legal entity at the expense of equity of such legal entity, except:
in addition paid-in capital in the form of the excess of property value received by the issuer from placement of the shares issued by it over nominal value of such shares;
additional contributions of the member of the legal entity in property of such legal entity;
revaluation surplus.
3. The constructive dividend is the income:
1) received by the shareholder, the participant, the founder or the interconnected party from the legal entity, voznikayemy in case of the adjustment of the taxation objects and (or) objects connected with the taxation, made in cases and procedure which are established by the legislation of the Republic of Kazakhstan on transfer pricing.
When calculating this income the interconnected parties are determined according to the legislation of the Republic of Kazakhstan on transfer pricing;
2) received by the shareholder, the participant, the founder or their interconnected party from the legal entity in type:
costs of the expenses or obligations which are not connected with business activity of the legal entity, arising at its shareholder, the participant, the founder or their interconnected party before the third party settled by the legal entity without its compensation by the shareholder, founder, participant or their interconnected party to the legal entity;
any property and material benefit provided by the legal entity to the shareholder, the participant, the founder or their interconnected party, except for the income of the worker and the income from sales of goods, works, services.
For the purposes of part one of this subitem the interconnected parties are determined according to article 14 of this Code.
Income gained by the shareholder, the participant, the founder or their interconnected party from the legal entity in the form of royalty for use or the rights to use in business activity of the patented objects of industrial property is not recognized the constructive dividend.
4. The income from distribution of property specified in the subitem 5) of Item 2 of this Article is determined in the following procedure:
Д = The joint venture - SU,
where:
Д - income from distribution of property;
The joint venture - book value of the property received (received) by the shareholder, the participant, the founder, the partner of firm of solicitors in case of distribution of the property including received (received) in exchange earlier brought, for date of transfer, subject to reflection (reflected) in financial accounting of the transferring person, without revaluation and impairment;
Sou:
the size of the paid authorized capital falling on the number of shares on which distribution of property, taking into account in addition paid-in capital in the form of the excess of property value received by the issuer from placement of the shares issued by it over nominal value of such shares is performed;
the size of the paid authorized capital falling to share on which distribution of property is performed taking into account additional contributions of the member of the legal entity in property of such legal entity and increase in the size of the authorized capital at the expense of equity of the legal entity, but no more original cost of such share, according to the procedure, determined by this Code, at the participant for benefit of whom distribution of property is performed;
property value, transferred by the lawyer who is the partner of firm of solicitors to property of such firm of solicitors.
1. The interconnected parties the physical and (or) legal entities having relations which correspond to one or several of the following conditions are recognized:
1) one person is recognized the affiliate of other person according to the laws of the Republic of Kazakhstan;
2) one person is large member of other person;
3) faces are tied by the agreement according to which one of them has the right to determine the decisions made by another;
4) the legal entity is under control of the large participant or official of other legal entity;
5) the large shareholder, the large participant or the official of one legal entity are large shareholder, the large participant or the official of other legal entity;
6) the legal entity together with other legal entity is under control of the third party;
7) person jointly with the affiliates owns, uses, disposes of ten and more percent of shares of participation of the legal entity or the legal entities specified in subitems 2) - 6) parts one of this Item;
8) the physical person is official of the legal entity specified in subitems 2) - 7) parts one of this Item, except for the independent director of joint-stock company;
9) the physical person is spouse (spouse), the close relative or the cousin-in-law (the brother, the sister, the parent, the son or the daughter of the spouse (spouse) of the large participant or the official of the legal entity.
The large participant for the purpose of this Item is understood as the participant whose share in property of the legal entity, except for joint-stock companies, constitutes ten and more percent.
Control over the legal entity is understood as opportunity to determine the decisions made by the legal entity.
2. In case of adjustment of the taxation objects and (or) objects connected with the taxation within transfer pricing the interconnected parties are determined according to the legislation of the Republic of Kazakhstan on transfer pricing.
1. The organization performing activities in the social sphere the legal entity performing one or several types of activity in the social sphere specified in Item 2 of this Article, the income from which taking into account the income, stipulated in Item 3 these Articles, constitutes at least 90 percent of gross annual income, is recognized.
2. The following types of activity belong to activities in the social sphere:
1) rendering the medical services including rendered in complex according to the legislation of the Republic of Kazakhstan the subject of health care having the license for medical activities;
2) rendering services in education: performed according to licenses for occupation of educational
activities;
preschool education and training;
the additional education performed by the organization of education having the license for occupation educational activities;
3) the scientific and (or) scientific and technical activities (including carrying out scientific research, use, including realization, intellectual property items) performed by the subjects of scientific and (or) scientific and technical activities accredited by authorized body in the field of science.
Income of the subjects of scientific and (or) scientific and technical activities accredited by authorized body in the field of science in the form of financing on creation of scientific centers under research universities also belongs to the income specified in part one of this subitem;
4) activities in the field of sport;
5) the activities in the field of culture performed by the organizations of culture;
6) rendering services in preserving the objects of historical and cultural heritage entered in the State list of historical and cultural monuments according to the legislation of the Republic of Kazakhstan (except for distribution of information and promotion);
7) assistance to persons (families) recognized by persons in need in special social services;
8) library servicing;
9) activities of the autonomous organizations of education:
on the following education levels established by the laws of the Republic of Kazakhstan: elementary school (including preschool education and training), the main school, high school, postsecondary education, the higher education, postgraduate education;
on additional education;
scientific and technical, innovative, research activities (including basic and applied scientific research).
3. For the purpose of application of Item 1 of this Article the following income types are also considered:
1) the income in type gratuitously the received property (including the charitable and sponsor's help);
2) the admission, membership fees and other receipts on non-paid and irrevocable basis from the founder, the participant, the member;
3) remunerations on deposits;
4) excess of the amount of positive exchange difference over the amount of negative exchange difference.
4. The organizations gaining income from activities for production and realization of excise goods do not treat the organizations performing activities in the social sphere.
1. Agricultural cooperative the legal entity created according to the legislation of the Republic of Kazakhstan on agricultural cooperatives, who is engaged in one and (or) several types of activity is recognized:
1) production of agricultural products (except for excisable products) and its realization;
2) procurement, storage and realization of the agricultural products made by members of such cooperative;
3) conversion of the agricultural products (except for excisable) the self-produced and (or) made members of such cooperative, and also sales of products received as a result of such conversion;
4) performance of works and rendering services for members of such cooperative for the purpose of production and conversion of self-produced agricultural products, including auxiliary works and services;
5) realization to members of such cooperative of goods for the purpose of production and conversion of self-produced agricultural products.
The inventory, works and services provided by subitems 4) and 5) of part one of this Item affirms authorized body in the field of development of agro-industrial complex in coordination with the central authorized body on state planning.
2. The provisions of this Code provided for agricultural cooperatives are applied in the presence of the parcels of land as private property and (or) land use (including the right of secondary land use).
The requirement of part one of this Item does not extend to the agricultural cooperatives performing activities in the field of production of products of beekeeping, and also conversion and realization of the specified self-produced products.
1. "Astana the Hub" treats the participant the legal entity who is at the same time corresponding to the following conditions:
1) it is registered in autonomous cluster fund "Astana Hub" as the participant according to the legislation of the Republic of Kazakhstan on innovative cluster;
2) at least 90 percent of gross annual income of such legal entity make the income from implementation of priority types of activity in the field of information and communication technologies;
3) in case of production and sales of goods such goods correspond to self-produced criteria.
In case of determination of the income provided by the subitem 2) of part one of this Item the following income if they are connected with income acquisition from implementation of priority types of activity in the field of information and communication technologies are also considered:
the income in type gratuitously the received property,
remuneration on deposits,
excess of the amount of positive exchange difference over the amount of negative exchange difference,
the income according to doubtful obligations, including penalty fee and penalties according to such obligations.
2. The list of priority types of activity in the field of information and communication technologies and self-produced criteria affirm authorized body as the sphere of informatization in coordination with the central authorized body on state planning, authorized body in the field of technical regulation, authorized body in the field of the state support of innovative activities and authorized body.
The concepts connected with securities:
1) debt securities - the securities certifying the obligation of the issuer (debtor) on principal payment of debt on the terms of release of these securities including the government issued securities, bonds;
2) discount according to debt securities (further - discount) - positive difference between nominal value and cost of primary placement (without the coupon) or acquisition value (without the coupon) debt securities;
3) the coupon according to debt securities (further - the coupon) - the amount paid (which is subject to payment) the issuer over nominal value of debt securities in accordance with the terms of release;
4) premium to debt securities - positive difference between the cost of primary placement (without the coupon) or acquisition value (without the coupon) and nominal value of debt securities which conditions of release provide payment of the coupon;
5) Islamic securities - Islamic rent certificates and Islamic participation certificates.
The concepts connected with cash calculations and cash registers:
1) cash calculations - the calculations perfromed for purchase of goods, performance of works, rendering services by means of cash and (or) calculations with use of payment cards and (or) mobile payments;
2) the state register of cash registers (further - the register of cash registers) - the list of models of the cash registers permitted by authorized body to use in the territory of the Republic of Kazakhstan;
3) cash register - the electronic device with the block of fiscal memory and the hardware and software without data transmission function, the electronic device and the hardware and software with function of fixing and (or) data transmission providing registration and display of information on cash calculations;
4) registration card of cash register - the accounting document confirming the registration fact (removal from accounting) in tax authority of cash register;
5) the check of cash register - source accounting document of cash register confirming the implementation fact between the seller (the supplier of goods, work, service) and the buyer (client) of cash calculation issued by paper or electronic method;
6) the payment terminal of services - the electronic and mechanical device for acceptance of cash or calculations with use of payment cards and (or) mobile payments for the rendered services;
7) the vending machine - the electronic and mechanical device enabling sales of goods by means of cash or calculations with use of payment cards and (or) mobile payments in the automatic mode;
8) the sales receipt - source accounting document confirming the fact of implementation of cash calculation used in cases of technical defect of cash register or lack of the electric power;
9) the book of sales receipts - set of the sales receipts united in the book;
10) the three-component integrated system - the integrated system consisting of cash register with function of fixing and data transmission, system (device) for acceptance of cashless payments, and also the equipment (device) equipped with system of management automation by trade, rendering services, performance of works and accounting of goods, or the hardware and software system replacing all three components of the integrated system;
11) fiscal sign - the distinctive symbol reflected in checks of cash register as confirmation of work of cash register in the fiscal mode;
12) fiscal data - the information on cash calculations with fiscal sign fixed in fiscal memory of cash register with the block of fiscal memory or the store of fiscal data of cash register with function of fixing and (or) data transmission and reported to tax authorities;
13) the store of fiscal data - complex of the software and hardware providing not adjusted registration and non-volatile long-term storage of information on the made cash calculations in cash register with function of fixing and (or) data transmission;
14) the operator of fiscal data - the legal entity providing transfer of data on cash calculations in the operational mode in tax authorities on networks of telecommunications public, included in the list of operators of fiscal data;
15) the fiscal mode - the mode of functioning of cash register providing not adjusted registration and non-volatile long-term storage of information in fiscal memory or the store of the fiscal information on cash calculations supplied with simultaneous transfer to tax authorities by means of the operator of fiscal data.
1. The state with the preferential taxation the foreign state or the territory which or who answers one of the following conditions is recognized:
1) in such state or in such territory the profit tax rate in the amount of less than 10 percent is established;
2) in such state or in such territory there are laws on confidentiality of financial information or the laws allowing to keep secret about the actual owner of property, the income or the actual owners, participants, founders, shareholders of the legal entity (company).
Subitem provisions 2) of part one of this Item are not applied to foreign state or the territory with which or which at the Republic of Kazakhstan the international treaty providing regulations on exchange of information between competent authorities on the tax matters, except for the foreign state or the territory which are not providing exchange of information with authorized body for the purposes of the taxation is effective.
2. The foreign state or the territory is recognized as not providing or not providing exchange of information with authorized body for the purposes of the taxation in case of accomplishment of one of the following conditions:
1) the authorized body receives from competent or authorized body of foreign state or the territory written refusal in submission of data, exchange of which is provided by the international treaty;
2) the competent or authorized body of foreign state or the territory did not provide required data within more than two years after the direction authorized body of the corresponding request.
3. The list of the states with the preferential taxation determined according to Items 1 and 2 of this Article affirms authorized body.
Other concepts:
1) monthly settlement indicator - the monthly settlement indicator established by the law on the republican budget for the corresponding financial year and operating for the date determined by this Code;
2) the social obligation - obligations on calculation, deduction and transfer of social payments;
3) the official rate of currency - the official rate of national currency of the Republic of Kazakhstan to foreign currencies established by National Bank according to the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan";
4) minimum wage - the minimum size of the salary established by the law on the republican budget for the corresponding financial year and operating for the date determined by this Code;
5) data on lack (availability) of debt on which account is kept in tax authority (further - data on lack (availability) of debt) - the document which confirms availability or absence of debt on taxes and payments in the budget, to social payments, penalty fee and penalties which accounting is performed by tax authority.
The form of data on lack (availability) of debt is established according to the procedure of maintaining personal account (further - procedure for maintaining personal account), determined by authorized body;
6) the arithmetic-mean official rate of currency for the period - the rate determined by the following formula:
R = (R1 + R2 +... + Rn) / n,
where:
R - arithmetic-mean official rate of currency for the period;
R 1, R 2, Rn - the official rate of the corresponding currency established for each working day of the period during the period;
n - quantity of the working days in the period.
At the same time the term "arithmetic-mean official rate of currency for the period" used in this Code corresponds to the average official rate of currencies published by National Bank for the period;
7) share - equity of the physical and (or) legal entity in joint activities, the authorized capital of the legal entity, except for joint-stock companies and mutual investment funds;
8) the qualifier of fixed assets - the classification of fixed assets approved by authorized body in the field of technical regulation according to the Law of the Republic of Kazakhstan "About standardization" for the purpose of accounting of fixed assets in spheres of the accounting and statistical recording;
9) information system of tax authority - the information system belonging on the property right to authorized body and intended for tax administration;
10) identification data of tax authority - the name, code, the address of tax authority;
11) the state database of taxpayers (further - base of taxpayers) - the information system intended for implementation of tax registration of taxpayers;
12) personal account of the taxpayer (tax agent) (further - personal account) - the document for accounting estimated, added (reduced), listed and paid (taking into account offset and returned) the amounts of taxes and payments of the budget, social payments, and also the amounts of penalty fee and penalties;
13) identification data of the taxpayer (tax agent) - surname, name and middle name (if it is specified in the identity document) (further - surname, name and middle name) or the name, identification number, the location, and also in cases when the taxpayer (tax agent) is legal entity, - surname, name and the head's middle name;
14) tax mobile application - the software product established and started on the subscriber structure of cellular communication for receipt by the taxpayer of electronic tax services and execution of the tax liabilities by it;
15) national registers of identification numbers (further - registers of numbers) - the state databases intended for implementation of registration accounting of individual identification numbers of physical persons and business and identification numbers of legal entities (branches and representations), individual entrepreneurs performing activities in the form of joint venture;
16) the accompanying waybill on goods - the shipping document for control of movement of goods including confirming shipment of goods to the taxpayer;
17) prize - the income in natural and monetary value received by the taxpayer at tenders, competitions (Olympic Games), festivals on lotteries, draws including draws on deposits and debt securities, and also the income in type of the property benefit received in gambling and (or) bet;
18) information system of electronic invoices - information system of tax authority by means of which are performed the statement of invoices electronically, acceptance, processing, registration, transfer and storage of electronic invoices and acts of the performed works, the rendered services, the accompanying waybills on goods which are written out electronically.
At the same time the term "electronic invoice" used in this Code is identical to the concept "the invoice, written out electronically".
1. The tax legislation of the Republic of Kazakhstan is based on the Constitution of the Republic of Kazakhstan, consists of of this Code, and also regulatory legal acts which acceptance is provided by this Code.
2. To anybody the obligation on tax payment and the payments in the budget which are not provided by this Code cannot be assigned.
3. In the presence of contradiction between this Code and other laws of the Republic of Kazakhstan for the purpose of the taxation regulations of this Code are effective.
4. Inclusion in the non-tax legislation of the Republic of Kazakhstan of the regulations governing the tax relations except the cases provided by this Code is forbidden.
5. The international agreements ratified by the Republic of Kazakhstan have priority before this Code. The procedure and conditions of action in the territory of the Republic of Kazakhstan of international treaties which participant is the Republic of Kazakhstan are determined by the legislation of the Republic of Kazakhstan.
1. The tax legislation of the Republic of Kazakhstan acts on all territory of the Republic of Kazakhstan and extends to all physical persons, legal entities and their structural divisions which are determined by this Code as taxpayers and payments in the budget, and also as participants of the corresponding tax and other procedures for collection and administration of taxes and payments in the budget.
2. The laws making changes and additions to this Code regarding establishment of new tax and (or) payment in the budget, increase in rate, change of the taxation object and (or) tax base, increase in categories of taxpayers (tax agents), cancellation or reduction of deduction or privilege on tax payment and payments in the budget can be accepted no later than July 1 of the current year and are enacted not earlier than January 1 of the year following after year of their acceptance.
3. Modification and (or) amendments in this Code is performed by the law which is not providing modification and amendments in other legal acts of the Republic of Kazakhstan.
At the same time in case of modification and (or) amendments in this Code according to the procedure of the legislative initiative of the Government of the Republic of Kazakhstan the draft of such law is developed by authorized body in the field of tax policy and (or) the central authorized body on budget implementation.
4. The provisions of the laws establishing the new types of tax and (or) payments in the budget raising the rates establishing new obligations, and also worsening situation of the taxpayer (tax agent) have no retroactive force.
1. Main objective of the tax legislation of the Republic of Kazakhstan is establishment of the taxes and payments in the budget operating in the territory of the Republic of Kazakhstan, and also the rights and obligations of the Parties of tax legal relationship for ensuring execution of the tax liabilities on the basis of the principles of the taxation.
2. The main objective of the tax legislation of the Republic of Kazakhstan is creation of the legal basis for calculation and tax payment and payments in the budget, execution of the tax liabilities.
The tax legislation of the Republic of Kazakhstan is based on the principles of the taxation established by this Code.
The principles of obligation, definiteness of the taxation, justice of the taxation, transparency of the taxation, conscientiousness of the taxpayer (tax agent), unity of the taxation system and publicity of the tax legislation of the Republic of Kazakhstan belong to the principles of the taxation.
Provisions of the tax legislation of the Republic of Kazakhstan shall not contradict the principles of the taxation.
The taxpayer (tax agent) shall fulfill the tax liability according to the tax legislation of the Republic of Kazakhstan in full and at the scheduled time.
Taxes and payments in the budget of the Republic of Kazakhstan shall be certain. Definiteness of the taxation means establishment in the tax legislation of the Republic of Kazakhstan of all bases and procedure for origin, execution and termination of the tax liability of the taxpayer (tax agent).
1. The taxation in the Republic of Kazakhstan is performed on the basis of the principle of transparency assuming providing for all subjects of tax legal relationship of openness, clarity and availability of information on taxes and payments in the budget, procedure for their calculation, payment, control of their receipt when conducting tax audits.
2. Tax authorities when implementing tax administration shall be effective openly, objectively and in strict accordance with requirements of the legislation of the Republic of Kazakhstan.
3. The taxpayer (tax agent) has the right to receive motivated, accurate and exhaustive explanation concerning application of the tax legislation of the Republic of Kazakhstan, and also on actions (failure to act) of the tax authorities performed within tax administration.
4. Violation of the principle of transparency of the taxation is the basis for appeal of actions (failure to act) of tax authorities according to the procedure, established by this Code.
1. The taxation in the Republic of Kazakhstan is general and obligatory.
2. Provision of tax benefits of individual nature is forbidden.
3. Nobody can be subjected to repeated taxation by the same type of tax, the same payment type in the budget for the same subject to taxation for the same period.
1. Conscientiousness of implementation by the taxpayer (tax agent) of actions (failure to act) for execution of the tax liability is supposed.
2. Reduction by the taxpayer of the tax liability as a result is not allowed:
misstatements of data on the facts of economic activity (set of such facts), about the taxation objects which are subject to reflection in tax and (or) financial accounting or tax statements of the taxpayer;
transactions for the purpose of failure to pay (incomplete payment) tax amount;
obligation fulfillments according to the transaction (transaction) by person, not being the agreement party.
Understating of the amounts of taxes and payments in the budget in tax statements and (or) their failure to pay by the supplier cannot be the single reasons for non-confirmation of the fact of settlement with this supplier.
3. If the tax liability fulfilled by the taxpayer (tax agent) according to previously received individual written explanation of authorized body which is withdrawn subsequently acknowledged wrong or is directed new, other in sense explanation, then the tax liability is subject to adjustment (correction) by consideration of the claim to the notification on results of tax audit without charge to the taxpayer of penalties and penalty fee.
4. The violation of the tax legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan connected with execution of the tax liability, allowed by the taxpayer (tax agent) shall be described during conducting tax audits.
Reasons for arguments and disclosure of the circumstances testimonial of the fact of violation of the tax legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan are assigned to tax authorities.
5. By consideration of the claim to the notification on results of tax audit all uncertainty and not settled questions of the tax legislation of the Republic of Kazakhstan are interpreted for benefit of the taxpayer (tax agent).
6. In case of determination of the tax liabilities accounting of the assets, the income and expenses received (suffered) as a result of criminal offense (act) which are recognized as bribe and (or) other illegal material remuneration based on the court resolution which took legal effect or resolutions on the termination of criminal case on not rehabilitating bases is not allowed.
The taxation system of the Republic of Kazakhstan is single in all territory of the Republic of Kazakhstan concerning all taxpayers (tax agents).
The regulatory legal acts regulating the tax matters are subject to obligatory official publication.
Tax policy is set of measures for establishment new and cancellation of the operating taxes and payments in the budget, to change of the rates, taxation objects and objects connected with the taxation, tax base on taxes and payments in the budget for the purpose of ensuring financial needs of the state on the basis of respect for balance of economic interests of the state and taxpayers.
Tax benefit - the benefit provided according to regulations of the tax legislation of the Republic of Kazakhstan to taxpayers in the form of rate reduction, full relief from payment of one or several taxes, deductions, adjustments from taxable basis.
The authorized body in the field of tax policy according to the Budget code of the Republic of Kazakhstan annually constitutes the analytical report about tax expenses containing efficiency evaluation of tax benefits and feasibility of their further application.
The basis for consideration of question of provision of tax benefit by authorized body in the field of tax policy are appeals of authorized state bodies.
Authorized state bodies in case of need for provision (prolongation) of tax benefit on the supervised industries send to authorized body in the field of tax policy of reasons for need for the specified privilege according to the procedure, determined by the Government of the Republic of Kazakhstan.
Authorized state bodies to the appeal to authorized body in the field of tax policy approve the offered (prolongable) tax benefit with antimonopoly authority and the central authorized body on budget implementation.
Authorized state bodies in case of the appeal to authorized body in the field of tax policy represent the conclusion regarding compliance to the legislation of the Republic of Kazakhstan in the field of protection of the competition issued by antimonopoly authority and the conclusion issued by the central authorized body on budget implementation.
The authorized body in the field of tax policy together with the central authorized body on budget implementation initiates offers on provision or refusal in tax benefit, to prolongation or cancellation of tax benefit, term of provision of tax benefit.
Authorized state bodies shall exercise monitoring and control on tax benefits on the supervised industries.
In case of not achievement of the social and economic purposes declared in case of introduction of tax benefit and also taking into account its influence on the budget the authorized body in the field of tax policy together with the central authorized body on budget implementation initiates refining or cancellation of tax benefit.
In case of this criterion of achievement of the social and economic purposes of application of tax benefits and procedure for their establishment are determined by the Government of the Republic of Kazakhstan.
Tax benefits cannot be provided if on the amount of the available tax benefits will reach threshold in ten percent from gross domestic product for the calendar year preceding the current year.
1. For the purpose of development of offers on elimination of ambiguities, inaccuracies and contradictions which can arise in course of execution of the tax liabilities Methodological council on the tax matters is created.
2. Regulations on Methodological council on the tax matters and its structure affirm the Prime Minister of the Republic of Kazakhstan.
1. The taxpayer (tax agent) has the right:
1) to obtain from tax authority information on the operating taxes and payments in the budget, changes in the tax legislation of the Republic of Kazakhstan;
To receive 2) from tax authority explanation and comments on origin, execution and the termination of the tax liability within submitted by it the data and documents.
Implementation of explanations and provision of the comments provided by part one of this subitem and also preliminary explanation concerning the planned transactions (transactions) are made for the participant of horizontal monitoring by authorized body;
3) to represent the interests in the relations regulated by the tax legislation of the Republic of Kazakhstan, personally or through the representative;
4) to sign the auditing contract on taxes according to the legislation of the Republic of Kazakhstan;
5) to receive results of tax control in the cases established by this Code;
6) to address to tax authority for change of completion date of the tax liability on tax payment and (or) payments according to the procedure, determined by this Code;
7) to appeal the notification on results of tax audit, the notification on results of consideration of the claim of the taxpayer (tax agent) to the notification on results of tax audit, and also action (failure to act) of the official of tax authority;
8) not to provide information and documents which are not relating to the taxation objects and (or) objects connected with the taxation.
2. The taxpayer (tax agent) shall:
1) timely and in full to fulfill the tax liabilities;
To represent 2) upon the demand of tax authority the auditing contract on taxes and the conclusion of audit on taxes in case of the conclusion of such agreement;
3) to provide information and documents requested by tax authority in the cases provided by this Code and other legislation of the Republic of Kazakhstan, control of which observance is imposed on tax authorities;
4) to ensure safety of the property limited on hand in steady-state condition before lifting of restriction, except for changes of such property owing to natural wear and (or) natural wastage under normal conditions storages.
3. The taxpayer shall:
1) to observe requirements imposed in case of application of cash registers;
2) to store books of sales receipts of cash register during the term of limitation period from the date of complete filling of such books;
3) in case of application of cash register without function of data transmission to store replaceable reports, books of accounting of cash, and also checks of cancellation, return and checks by which operations of cancellation and return, during the term of limitation period are performed;
4) to undergo biometric identification in the cases established by this Code.
4. The taxpayer performing activities in spheres of public catering and trade shall place the passport of the taxpayer in places of direct finding of cash registers and public places for informing the population.
The passport of the taxpayer for the purpose of this Article is the information card of the subject of entrepreneurship created by tax authority which is not tax secret and containing in barcode.
The passport of the taxpayer is placed on Internet resource of authorized body.
The list of the data containing in the passport of the taxpayer, procedure and terms of its forming and placement on Internet resource are established by authorized body.
The taxpayer (tax agent) has other rights and carries out other obligations established by this Code and other laws of the Republic of Kazakhstan.
1. Protection of its rights and legitimate interests is guaranteed to the taxpayer (tax agent).
2. Protection of the rights and legitimate interests of the taxpayer (tax agent) is performed according to the procedure, determined by this Code and other laws of the Republic of Kazakhstan.
3. The tax authority and the official of tax authority is forbidden to demand from the taxpayer (tax agent) of accomplishment of the obligations which are not provided by this Code and other laws of the Republic of Kazakhstan.
1. The taxpayer (tax agent) has the right to participate in the relations regulated by the tax legislation of the Republic of Kazakhstan through:
1) legal representative of physical person;
2) authorized representative, including operator.
2. Personal participation of the taxpayer (tax agent) in the relations regulated by the tax legislation of the Republic of Kazakhstan does not deprive of it the right to have the representative, is equal as participation of the representative does not deprive of the taxpayer (tax agent) of the right to personal participation in the specified relations.
The legal representative of physical person - person, authorized to represent physical person according to the laws of the Republic of Kazakhstan.
The actions (failure to act) of the legal representative of physical person made on behalf of this physical person are recognized actions (failure to act) of the legal representative of physical person.
1. The authorized representative of the taxpayer (tax agent) - person, authorized to represent in the relations with tax authority and other participants of the relations regulated by this Code, interests of the taxpayer (tax agent) who is:
1) physical person, including the individual entrepreneur or person who is engaged in private practice - based on the power of attorney which is notarially certified or equated to it issued according to the civil legislation of the Republic of Kazakhstan in which appropriate authority of the representative is specified;
2) the legal entity or his structural division - based on constituent documents and (or) the power of attorney issued according to the civil legislation of the Republic of Kazakhstan in which appropriate authority of the representative is specified.
The taxpayer (tax agent) has the right to determine the authorized representative by execution of the electronic document of the taxpayer (tax agent) by means of object of informatization of tax authority in which appropriate authority of the representative is specified.
2. The actions (failure to act) of the authorized representative of the taxpayer (tax agent) made on behalf of the taxpayer (tax agent) are recognized actions (failure to act) of the taxpayer (tax agent).
1. The subsoil users performing transactions on subsurface use as a part of particular partnership (consortium) within the agreement (contract) on the Section of products having the right to participate in the relations regulated by the tax legislation of the Republic of Kazakhstan through the operator.
Powers of the operator in the relations regulated by the tax legislation of the Republic of Kazakhstan are determined according to the agreement (contract) on the Section of products in the part which is not contradicting this Code.
In case of execution of the tax liabilities according to the subitem 2) of Item 3 of article 755 of this Code the operator has all rights and obligations provided by this Code for taxpayers (tax agents).
The procedure for tax administration provided by this Code for taxpayers (tax agents) is applied to the operator.
2. The actions (failure to act) of the operator made from name and (or) at the request of subsoil users are recognized actions (failure to act) of such subsoil users and the operator acting from their name and (or) according to their order.
1. Tax authorities carry out the following tasks:
1) ensuring compliance with the tax legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan, control of which observance is imposed on tax authorities;
2) participation in realization of tax policy of the Republic of Kazakhstan;
3) providing within the competence of economic safety of the Republic of Kazakhstan;
4) forming, ensuring development of objects of informatization of tax authority and availability of electronic services to taxpayers;
5) accomplishment of other tasks, stipulated by the legislation Republic of Kazakhstan.
Tax authority is the body of state revenues - the state body which within the competence is performing ensuring receipts of taxes and payments in the budget, customs regulation in the Republic of Kazakhstan, powers according to the prevention, identification, suppression and disclosure of the administrative offenses carried by the legislation of the Republic of Kazakhstan to maintaining this body, and also which is carrying out other powers, stipulated by the legislation the Republic of Kazakhstan.
2. The system of tax authorities consists from:
1) authorized body;
2) territorial subdivisions on areas, the cities of republican value and the capital, areas, the cities and areas in the cities;
3) interdistrict territorial subdivisions;
4) territorial subdivisions in the territories of special economic zones;
5) specialized public institution.
Specialized public institution - the educational and methodical center created according to the decision of the Government of the Republic of Kazakhstan, performing preparation, retraining and increase in professional qualification of officials of tax authority, and also the functions connected with increase in tax culture of the population.
The authorized body performs management of tax authorities.
3. Tax authorities have the codes approved by authorized body.
4. The tax authority has symbol which description and procedure for use are determined by authorized body.
1. The tax authority has the right:
1) to perform international cooperation on the tax matters, including to communicate with authorized bodies of foreign states;
2) to demand from the taxpayer (tax agent) in the cases provided by this Code:
submissions of the documents validating calculations and timeliness of payment (deduction and transfer) the tax liabilities on tax payment and payments in the budget, and also the social obligation;
written explanations in the tax forms, and also its financial reporting, including consolidated financial statements constituted by it, including the financial reporting of its affiliated organizations located outside the Republic of Kazakhstan with appendix of the audit report if for such person the laws of the Republic of Kazakhstan establish obligatory carrying out audit;
3) to request and receive from authorized state and local executive bodies, the State corporation, financial and payment institutes, the collection agencies, banking organizations, and also other persons of the data according to the procedure and the purposes which are determined by this Code;
4) to perform check of physical person regarding reliability of data on the income and property reflected in tax statements of physical person on the fact of completeness of execution of the tax liabilities;
To involve 5) in tax audits and other forms of control of specialists;
6) to perform photo and video filming, poll of the third parties in cases identified by this Code;
7) to submit to courts claims for recognition of transactions invalid, liquidations of the legal entity on the bases provided by subitems 1), 2), 3) and 4) of Item 2 of Article 49 of the Civil code of the Republic of Kazakhstan and also other claims according to the competence and tasks established by the legislation of the Republic of Kazakhstan;
8) to take a legal action with the statement for recognition of the taxpayer by the bankrupt according to the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy;
9) to carry out preparation, retraining and increase in professional qualification of officials of tax authorities;
To perform 10) according to the procedure, established by the legislation of the Republic of Kazakhstan, educational and publishing activities for increase in tax culture of taxpayers of the Republic of Kazakhstan;
To certify 11) by means of the digital signature of information system of tax authority the decisions made according to this Code;
12) to apply means of biometric identification in information systems of tax authorities in case of tax administration;
13) to hold the events directed to increase in tax culture and strengthening of tax discipline.
2. The tax authority shall:
1) to observe the rights of the taxpayer (tax agent);
2) to protect interests of the state;
To provide 3) to the taxpayer (tax agent) information on the operating taxes and payments in the budget, about changes in the tax legislation of the Republic of Kazakhstan;
4) within the competence to perform explanation and to give comments to the taxpayer (tax agent) on origin, execution and the termination of its tax liability within submitted by it the data and documents.
Implementation of explanations and provision of the comments provided by part one of this subitem and also preliminary explanation concerning the planned transactions (transactions) are made for the participant of horizontal monitoring by authorized body;
5) to ensure safety of the data confirming the fact of tax payment and payments in the budget during the term of limitation period;
6) to consider the claim of the taxpayer (tax agent) to actions (failure to act) of officials of tax authorities, and also to the notification on results of tax audit;
7) upon making of administrative offenses, established during tax control to take the measures provided by the Code of the Republic of Kazakhstan about administrative offenses or to transfer materials on such fact to relevant organ on jurisdiction;
8) to direct to law enforcement agency on competence materials on the facts of tax avoidance and payments elicited during tax control in the budget and (or) deliberate bankruptcy specifying signs of criminal offense for adoption of the proceeding decision according to the laws of the Republic of Kazakhstan;
To provide 9) according to the laws of the Republic of Kazakhstan access to information system of tax authority to the authorized state body performing financial monitoring and taking other measures for counteraction of legalization (washing) of the income, authorized body for return of assets and bodies of homeland security of the Republic of Kazakhstan;
10) to apply methods of ensuring execution of the tax liability and to collect tax debt of the taxpayer (tax agent) forcibly.
3. The tax authority shall place on Internet resource of authorized body according to the procedure and cases which are determined by this Code, the information about the taxpayer (tax agent):
1) having tax debt;
2) physical person to which the tax authority estimates the amounts of the tax liabilities on the property tax, the land tax;
3) included in the register of the idle taxpayers;
4) to which the statement of electronic invoices is suspended;
5) registration of which is acknowledged invalid based on the court resolution which took legal effect;
6) included in the register of the foreign companies - the taxpayers on value added performing activities by means of the Internet platform in the territory of the Republic of Kazakhstan;
7) lack of which in the location is established by the act of tax inspection;
8) struck off the registration register of the individual entrepreneur or person who is engaged in private practice and to which it is refused removal from such accounting;
9) provided liquidating tax statements in connection with liquidation or the termination of activities;
10) provided tax statements about the income and property and about assets and liabilities;
11) containing in the passport of the taxpayer;
12) included in the database about persons and structural divisions of the legal entities who received and spending the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons;
13) applying (applying) special tax regime on the basis of the simplified declaration, with indication of start dates and (or) phase-out of such mode.
4. The tax authority quarterly shall publish in mass media of the data about:
1) the individual entrepreneurs, persons who are engaged in private practice, the legal entities and structural divisions of the legal entity having tax debt in the amount which exceeded the extreme size of tax debt;
2) the foreign companies which are performing activities by means of the Internet platform in the territory of the Republic of Kazakhstan and did not perform the notification on statement on registration accounting in tax authority.
The list of the data which are subject to publication in mass media, and also procedure and terms of their publication is established respectively in:
1) procedure for recovery by enforcement by tax authority of tax debt of the taxpayer (tax agent), stipulated in Article 183 of this Code;
2) procedure of conditional statement on registration accounting of the taxpayer on value added, stipulated in Article 102 of this Code.
5. The tax authority has other rights and carries out other obligations established by the laws of the Republic of Kazakhstan.
1. The official of tax authority is on duty protected by the law.
2. Non-execution of legal requirements of the official of tax authority, insult, threat, violence or infringement of his life, health, property or members of his family in connection with its office activities, other actions interfering accomplishment of service duties by it attract the responsibility established by the laws of the Republic of Kazakhstan.
3. In case of receipt of average weight of harm to health in connection with implementation of office activities the immediate compensation in the amount of five minimum wages from budget funds is paid to the official of tax authority.
4. In case of receipt of the severe harm to health in connection with implementation of office activities excluding further opportunity to be engaged in professional activity, are paid to the official of tax authority immediate compensation in the amount of five-year monetary pay from budget funds, and also difference between the sizes of its official pay rate and pension (for life).
5. In case of death of the official of tax authority in case of execution of service duties by it to family of the dead or his dependents (heirs):
1) the lump-sum allowance in the amount of ten-year monetary pay on the last post of the dead from budget funds is paid;
2) the public social benefit on the occasion of loss of the supporter in sizes and procedure which are established by the legislation of the Republic of Kazakhstan on social protection is granted.
6. The harm done to life and health and the damage caused to property of the official of tax authority and also to members of his family and his close relatives in connection with accomplishment of service duties by it, are compensated according to the legislation of the Republic of Kazakhstan.
1. Tax secret - any information about the taxpayer (tax agent) received by tax authority if other is not established by this Article.
2. Tax secret is not the following information about the taxpayer (tax agent) - the legal entity, structural division of the legal entity, the nonresident performing activities in the Republic of Kazakhstan through permanent organization, the individual entrepreneur, person who is engaged in private practice:
1) about the amount of the taxes and payments of the budget paid (listed) by the taxpayer (tax agent), added to the taxpayer (tax agent);
2) about the amount of return to the taxpayer from the budget of the excess of tax amount on value added referred in offsetting over the amount of the accrued tax on value added;
3) about the amount of tax debt;
4) about the following registration data: identification number;
surname, name and head's middle name;
name;
date of inclusion of information about such taxpayer in base of taxpayers or statement on registration accounting;
date and basis of exception of information about such taxpayer of base of taxpayers and removal from registration accounting;
type of activity;
start and end date of suspension of term of submission of tax statements;
residence;
registration room of cash register in tax authority;
place of use of cash register;
the applied procedure for the taxation;
5) about the number of hired employees reflected in tax statements;
6) about the coefficient of the tax load calculated according to the procedure, determined by authorized body including the coefficient of the tax load used for the analytical purposes which is determined in the form of ratio of total amount of the taxes and payments estimated in the taxpayer in the budget for tax period to the amount of the taxable income without the expense accounting by remunerations and the depreciation charges;
7) about the measures of responsibility applied for violation of the tax legislation of the Republic of Kazakhstan;
8) about tax benefits;
9) subject to placement on Internet resource of authorized body in the cases provided by this Code;
10) not being confidential information according to the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy.
3. Tax secret is not the following information about the taxpayer (tax agent) - physical person:
1) about the amount of tax debt;
2) about the following registration data:
surname, name and middle name of physical person;
identification number;
date of inclusion of information about such taxpayer in base of taxpayers;
date and basis of exception of information about such taxpayer of base of taxpayers;
residence;
3) about the measures of responsibility applied for violation of the tax legislation of the Republic of Kazakhstan;
4) subject to publication according to the Law of the Republic of Kazakhstan "About anti-corruption";
5) about tax benefits;
6) subject to placement on Internet resource of authorized body in the cases provided by this Code;
7) the solvencies which are not confidential information according to the legislation of the Republic of Kazakhstan on recovery and bankruptcy of citizens of the Republic of Kazakhstan.
4. Tax secret is also not the information about the taxpayer (tax agent) applying tax benefits including for the purposes of forming and submission of the analytical report about tax expenses provided by the Budget code of the Republic of Kazakhstan.
5. The information about the taxpayer (tax agent) which is tax secret and also the documents containing such data cannot be provided by tax authority to other person without the consent of the taxpayer (tax agent), except as specified, provided by items 4 and the 6th this Article.
6. The tax authority represents the information about the taxpayer (tax agent) which is tax secret without receipt of consent of the taxpayer (tax agent):
1) to law enforcement agencies and Service of the state protection of the Republic of Kazakhstan within their competence established by the legislation of the Republic of Kazakhstan.
Data are represented based on the motivated request authorized by the investigative judge, the prosecutor. The sanction is not required in case of request of such data by the investigative judge, the prosecutor.
The inquiry is sent on paper or in electronic form;
2) in court and to judges based on their address (the order, the requirement, the order, inquiry), sent administration of law cases if the taxpayer is the party on case in point;
3) to the legal executive within its competence established by the legislation of the Republic of Kazakhstan on the cases of enforcement proceeding which are in its production based on the resolution certified by seal of the private legal executive or territorial department;
4) in the central authorized body on state planning, the authorized body performing financial monitoring and taking other measures for counteraction of legalization (washing) of the income, authorized body for return of assets, authorized body of external state audit and financial control, authorized body for internal state audit and body of homeland security of the Republic of Kazakhstan in the cases provided by the laws of the Republic of Kazakhstan.
The authorized state bodies specified in part one of this subitem approve the list of the officials having access to such data;
5) in authorized state bodies, National Bank for accomplishment of tasks and implementation of the functions assigned to them by the laws of the Republic of Kazakhstan.
The list of the data which are tax secret, and procedure for their representation is established by the rules of interaction approved by the joint act with authorized body;
6) in banking organizations, payment institutes, local executive bodies, local government bodies, the State corporation for accomplishment of tasks and implementation of the functions assigned to them by the laws of the Republic of Kazakhstan.
The list of the data which are tax secret, and procedure for their representation is established by the rules of interaction approved by the joint act of the authorized body and authorized state body performing management in the respective sphere or National Bank within competence;
7) to the expert involved to conducting tax audit and other forms of control (further - the specialist);
8) in tax or law enforcement agencies of other states, the international organizations according to the international treaties ratified by the Republic of Kazakhstan;
9) to members of the appeal commission on the addresses considered within competence;
10) to advisory board members on consideration of the questions connected with horizontal monitoring (further - the Advisory board), on the questions considered within competence;
11) to members of Methodological council on the tax matters on considered within competence to the addresses;
12) to the structural division of authorized body performing consideration of claims to the notification on results of tax audit according to the addresses considered within competence;
13) to the taxpayers who imposed requirement about return of the amount of excess of the value added tax regarding the revealed violations of their suppliers according to the analytical report "Pyramid on Suppliers" within thematic tax audit.
7. Data for the purpose of realization of provisions of this Article are represented by means of integration of information systems according to the Law of the Republic of Kazakhstan "About informatization". In case of lack of integration of the data can be represented on paper or in other electronic form.
In case of exchange of data by integration of information systems establishment of separate procedure for submission of data is not required.
8. Provisions of Item 6 of this Article do not extend to the information about the taxpayer received by tax authority according to the Law of the Republic of Kazakhstan "About amnesty of citizens of the Republic of Kazakhstan, the oralmans and persons having the residence permit in the Republic of Kazakhstan in connection with legalization of property by them".
9. The tax secret is not subject to disclosure by persons having access to tax secret both during execution of the obligations by them, and after completion of their execution.
10. Loss of the documents containing the data which are tax secret or disclosure of such data attracts the responsibility established by the laws of the Republic of Kazakhstan.
11. Are not disclosure of tax secret:
1) transfer by tax authority on storage of backup copy of electronic information resource on single platform of reserve storage of electronic information resources according to the Law of the Republic of Kazakhstan "About informatization".
At the same time use of such data transferred to storage is performed only by tax authority;
2) transfer of the data received according to the procedure and on conditions which are stipulated by the legislation the Republic of Kazakhstan on regulation of trading activity, and also special protective, anti-dumping and countervailing measures in relation to the third countries:
in competent authority of the third country and (or) the union of the third countries when carrying out concerning the goods coming from the Republic of Kazakhstan, special protective, anti-dumping, countervailing investigations;
in competent authority of state member of EEU and (or) the Eurasian economic commission (further - ECE) in case of carrying out concerning the goods coming from the Republic of Kazakhstan, countervailing investigation;
ECE for the purposes of investigations according to the legislation of the Republic of Kazakhstan on special protective, anti-dumping and countervailing measures in relation to the third countries;
3) transfer by tax authority to banking organizations of the information about the taxpayer (tax agent) necessary for execution:
the taxpayer (tax agent) of the tax liabilities on tax payment and payments in the budget, and also the social obligation;
banking organizations of the obligations provided by this Code;
4) transfer by authorized body in the sphere of informatization to the operator of information and communication infrastructure of "the electronic government the" of data received for forming of system of risks assessment for the purpose of carrying out the state control and supervision, and also for implementation of analytics of data according to requirements for data management;
5) transfer of data in information systems of the subjects of informatization necessary for accounting and processing of the state electronic information resources. Use of such data is performed only by tax authority;
6) transfer by tax authority to National chamber of entrepreneurs of the Republic of Kazakhstan (further - Scientific Production Enterprise) the data specified in Item 16 of article 56 of this Code;
7) transfer by tax authority to the operator of Internet platform of data on assessed taxes and social payments on the physical persons applying special tax regime for self-employed and performing activities with use of Internet platform.
1. The tax authority for the purpose of effective interaction with the taxpayer (tax agent) has the right to organize actions on:
1) to creation of conditions for execution by the taxpayer (tax agent) of the tax liability;
2) to ensuring timely execution by the taxpayer (tax agent) of the tax liability.
2. Tax authority:
1) in electronic form, including the web application free of charge provides to the taxpayer (tax agent) the forms of forms of tax statements, tax statements and (or) the software necessary for submission of tax statements and the tax statement;
Places 2) annually no later than December 31 of the year preceding year of submission of tax statements, structure of electronic format of tax statements and requirements of formatno-logical control on Internet resource of authorized body;
Represents 3) to the nonresident taxpayer, the tax agent of the certificate of the amounts of income gained by the nonresident from sources in the Republic of Kazakhstan and the withheld (paid) taxes;
Represents 4) to the taxpayer (tax agent) by means of statement web application from personal account about condition of calculations with the budget for all or separate types of tax, payments to the budget, social payments, penalty fee, penalties and data on lack (availability) of debt on them.
The statement form from personal account of condition of calculations with the budget for all or separate types of tax, payments in the budget, social payments, penalty fee and penalties is determined according to the procedure of maintaining personal account;
5) places information on administrative and territorial units of the Republic of Kazakhstan in the territory of which there are no networks of telecommunications public on Internet resource of authorized body.
3. The taxpayer (tax agent) for informing concerning execution of the tax liabilities:
Represents 1) to tax authority in the location of the data on the subscriber numbers of cellular communication and e-mail addresses in case the taxpayer (tax agent) is legal entity - the head of the legal entity and (or) the worker perfroming calculations with the budget (in the presence) and provides their relevance;
2) is registered in web application or other object of informatization of tax authority.
The tax authority creates conditions for execution by the taxpayer (tax agent) of the tax liabilities in the way:
1) training of again registered taxpayers in procedure for execution of the tax liabilities, including with use of objects of informatization of tax authority;
2) ensuring rendering the state services of tax authorities, including acceptance by service groups of tax authorities of declarations:
persons with disability of the first or second group;
persons having diseases in case of which the term of temporary disability can be established more than two months;
aged is more senior than eighty years which need foreign leaving and the help;
the physical persons living in the remote settlements in the territory of which there are no networks of telecommunications public.
The service group of tax authority is understood as the exit group consisting of officials of the tax authorities rendering:
information and explanatory support to taxpayers on execution of the tax liabilities, including on creation and submission of declarations of physical persons;
other state services of tax authorities according to provision of service group of tax authority.
The standard regulations on service group of tax authority affirm authorized body.
The structure of service group and regulations on service group of tax authority affirm the head of tax authority based on standard regulations on service group;
3) preliminary filling of forms of tax statements based on the data which are available in tax authority for representation:
declarations for the taxpayers applying special tax regime on the basis of the simplified declaration;
declarations on assets and liabilities, on the income and property of physical persons;
declarations on the value added tax for again registered taxpayers on value added.
Check of correctness of the data reflected in the tax statements which are previously completed with tax authority is assigned to the taxpayer;
4) provisions to the taxpayer (tax agent) by means of telephone communication of explanation on the questions connected with execution of the tax liability.
Treat actions for ensuring timely execution by the taxpayer (tax agent) of the tax liability:
1) the notice of the taxpayer (tax agent) on approach of completion dates of the tax liability by means of the video, audio-and other technical means which are not contradicting the legislation of the Republic of Kazakhstan;
2) the direction to the taxpayer (tax agent) by means of objects of informatization of information messages concerning the tax liability.
1. Documents and (or) information are provided by tax authority and the taxpayer (tax agent) according to the procedure, determined by Articles 50 and 51 of this Code.
Decisions of tax authority also belong to documents for the purpose of this paragraph.
2. The document and (or) information are provided with observance of requirements to form and content which are established by the legislation of the Republic of Kazakhstan.
Provision of documents and (or) information is performed by electronic method with observance of requirements of the legislation of the Republic of Kazakhstan on the electronic document and the digital signature.
3. Decisions of tax authority are made in the following forms:
1) notice;
2) notification;
3) conclusion;
4) recommendation;
5) requirement;
6) decision;
7) order;
8) order;
9) act;
10) resolution;
11) reference;
12) certificate;
13) protocol;
14) instruction;
15) certificate;
16) the document confirming residence.
The procedure for decision making of tax authority, terms of representation and execution are established according to this Code.
4. If other is not established by part two of this Item, the decision of tax authority shall contain the following information:
1) number and date;
2) heading;
3) identification data of tax authority;
4) identification data of the taxpayer (tax agent);
5) acceptance basis;
6) conclusion of tax authority with reasons for arguments and disclosure of the circumstances testimonial of the fact of violation of the tax legislation of the Republic of Kazakhstan;
7) procedure and completion date of such decision in the cases provided by this Code;
8) the consequences of violation of procedure and completion date provided by this Code.
Information determined by subitems 6), 7) and 8) of part one of this Item can not be reflected in decisions of tax authority in the form of the reference, the certificate, the protocol, the instruction, the certificate and the document confirming residence.
Decisions of tax authority may contain the additional information in the cases provided by this Code.
Forms of decisions of tax authority affirm authorized body if other is not established by this Code.
The decisions of tax authority made with use of the automated information system of tax authority can make sure by means of the digital signature of such information system.
5. Provisions of this paragraph regarding exchange of documents and information do not extend to decisions of tax authority by which this Code determines special procedure for representation or the prohibition on their distribution is established.
1. The document of the taxpayer (tax agent) is submitted to tax authority by one of the following methods:
1) on paper - in attendance procedure (including through the State corporation) or by means of post or other organization of communication by the registered mail with the notification. Submission of tax statements on the value added tax through the State corporation and by means of post or other organization of communication by the registered mail with the notification is not allowed;
2) in electronic form - electronic method (electronically, allowing computer information processing).
2. Depending on representation method date of submission of the document to tax authority is date:
1) registration of the document by tax authority or State corporation - in attendance procedure;
2) marks about acceptance of communication by post or other organization - by means of such organization by the registered mail with the notification;
3) acceptances by the central node of information system of tax authority of tax statements - electronic method (electronically, allowing computer information processing);
4) sendings by means of the web portal of "the electronic government" (further - the web portal) or other object of informatization providing exchange of documents according to the tax legislation of the Republic of Kazakhstan - electronic method.
Signing and assurance of tax forms are allowed with use of one-time passwords according to the legislation of the Republic of Kazakhstan.
1. The document is submitted to the taxpayer (tax agent) the official of tax authority by delivery personally under list on paper or the directions the different way confirming the fact of sending and obtaining.
2. The document is considered handed if other is not established by this Code, in case of the direction by the following methods confirming the fact of sending and obtaining:
1) by means of post or other organization of communication by the registered mail with the notification - from the date of mark the taxpayer (tax agent) in the notification of post or other organization of communication.
At the same time delivery of the paper document is performed by post or other organization of communication in time no later than ten working days from the date of mark about its acceptance;
2) by electronic method - from delivery date of the electronic document in:
web application, special mobile application and (or) tax mobile application;
the user's office on the web portal with departure of the short text message on the subscriber number of cellular communication registered on the web portal;
other object of informatization of tax authority.
This method extends to the taxpayer (tax agent) registered on the corresponding object of informatization;
3) through the State corporation - from the date of receipt of the paper document in attendance procedure.
3. In case of return by post or other organization of communication of the document sent to the taxpayer (tax agent) by mail by the registered mail with the notification, date of delivery of such document is date of tax inspection.
4. In case of return by post or other organization of communication of the notification on results of tax audit or the notification on the amounts added during liquidation, directed following the results of the tax audit finished based on the act of tax inspection, date of such return is considered date of delivery.
5. The official of tax authority in case of refusal of the taxpayer (tax agent) draws up the statement of refusal in receipt of the decision of tax authority (in the signature on copy of the decision of tax authority) (further - the act of refusal).
The statement of refusal is drawn up with the assistance of witnesses.
6. In the act of refusal are specified:
1) place and date of creation;
2) number, date of the decision of tax authority which receipt or the signature on copy of which the taxpayer (tax agent) it is refused;
3) surname, name and middle name, type and document number, proving the identity, identification number and the residential address of each witness;
4) causes of failure of the taxpayer (tax agent).
The act of refusal is signed by the official of tax authority who constituted it and witnesses.
The official of tax authority has the right to apply pictures and negatives, videos or other materials performed when making of operation to the act of refusal.
7. Provisions of this Article are applied also in case of submission of the decision by tax authority to other persons for the purpose of ensuring execution of this Code and other legislation of the Republic of Kazakhstan, control of which observance is imposed on tax authority.
1. The tax authority interacts with authorized state bodies, local executive bodies and the State corporation when implementing tax administration.
Submission of data within interaction is performed by integration of information systems. Before integration of information systems of the data can be represented on paper or other electronic method.
2. Authorized state bodies, local executive bodies and the State corporation shall:
1) to render assistance to tax authority in accomplishment of tasks on implementation of tax administration;
2) to provide integration of information systems with information system of tax authority;
To represent 3) to tax authority necessary for accomplishment of tasks and implementation of the functions assigned to them within the competence the data including containing personal data according to the list, term, procedure and forms which are established in the rules of interaction approved by the joint act of authorized body and relevant authorized state body.
Submission of data by the State corporation is performed according to the rules of interaction approved by the joint act of authorized body and authorized body in the sphere of rendering the state services.
In case of exchange of data by integration of information systems establishment of separate procedure for submission of data is not required.
3. Akims of the cities of district value, settlements, villages, rural districts:
1) will organize taxation on property, vehicles, paid by physical persons;
2) provide representation to physical persons of notifications on the amount of the estimated property tax no later than ten working days following behind day of calculation by tax authority.
4. The state corporation and authorized state bodies performing collection of payments in the budget, accounting and (or) registration of the taxation objects and objects connected with the taxation shall specify identification taxpayer number in the represented data.
5. The authorized body on regulation, control and supervision of the financial market and the financial organizations for request of tax authority represents the conclusion about insurance bonds concerning the checked taxpayer on compliance to the requirements established by the legislation of the Republic of Kazakhstan on insurance and insurance activity.
The form of the conclusion specified in this Item, procedure and term of its representation are established in the rules of interaction approved by the joint act of authorized body and authorized body on regulation, control and supervision of the financial market and the financial organizations.
6. The Ministry of Foreign Affairs of the Republic of Kazakhstan (further - the Ministry of Foreign Affairs) shall provide to tax authority in the location of the diplomatic and equated to it representation of foreign state, the consular establishment of foreign state accredited in the Republic of Kazakhstan (further - diplomatic representation), the documents confirming accreditation and the location within ten working days from the date of accreditation of such diplomatic representation.
7. And its territorial subdivisions represent authorized body in the field of environmental protection to tax authorities in the place of the finding of the data on the actual amounts of negative impact on the environment established during implementation of checks on observance of the ecological legislation of the Republic of Kazakhstan (the state environmental control).
Data on the actual amounts of negative impact on the environment are represented taking into account appeal of results of checks according to the laws of the Republic of Kazakhstan no later than ten working days from the date of the introduction to legal force of court resolution or the expiration of terms of appeal of results of such checks provided by the laws of the Republic of Kazakhstan in time.
The form of the data specified in part one of this Item, and procedure for their representation are established in the rules of interaction approved by the joint act of authorized body and authorized body in the field of environmental protection.
1. The tax authority interacts with National Bank when implementing tax administration.
Submission of data within interaction is performed by integration of information systems. Before integration of information systems of the data can be represented on paper or other electronic method.
2. The National Bank shall:
1) to render assistance to tax authority in accomplishment of tasks on implementation of tax administration;
2) to provide integration of information systems with information system of tax authority;
To represent 3) to tax authority necessary for accomplishment of tasks and implementation of the functions assigned to them within the competence the data including containing personal data according to the list, term, procedure and forms which are established in the rules of interaction approved by the joint act of authorized body and National Bank (further - rules of interaction of authorized body and National Bank).
In case of exchange of data by integration of information systems establishment of separate procedure for submission of data is not required.
3. National Bunky banking organizations represent the conclusion about receipt of currency earnings to tax authority.
The form of the conclusion about receipt of currency earnings, procedure and terms of submission of such conclusion are established by rules of interaction of authorized body and National Bank.
4. National Bank:
1) provides to authorized body information on payments and (or) money transfers obtained from authorized banks from the Republic of Kazakhstan and to the Republic of Kazakhstan of physical person (physical person), the legal entity (legal entity), and also structural division (structural division) of the legal entity on the currency transactions on the amount from 50 000 US dollars in equivalent performed through authorized banks according to transactions (contracts), including on beztovarny transactions;
Represents 2) to tax authority of the data on the transactions recognized by the income of the nonresident from sources in the Republic of Kazakhstan according to the subitem 39) of Item 1 of article 679 of this Code;
Represents 3) to authorized body of the data, MFTsA received from Committee on regulation of financial services about the currency transactions performed by participants MFTsA in the territory of MFTsA.
Information and data provided by part one of this Item are provided according to the procedure, in form and in terms which are established by rules of interaction of authorized body and National Bank.
1. Financial and payment institutes, the collection agencies shall render assistance to tax authority in accomplishment of tasks on implementation of tax administration.
Submission of data within interaction is performed by integration of information systems. Before integration of information systems of the data can be represented on paper or other electronic method.
In case of exchange of data by integration of information systems establishment of separate procedure for submission of data is not required.
2. The collection agencies shall represent to tax authority in the place of the stay no later than the 25th following reporting quarter, data on:
1) to the agreements containing conditions of transition of the right (requirement) to the collection agency;
2) to the taxpayers exercising the creditor's rights concerning the right (requirement) for the agreement of bank loan yielded to him within the trust management agreement signed with the collection agency.
3. Custodians, the central depositary, the brokers and (or) dealers having rights of account management of clients as nominee holders of securities shall represent to tax authority:
1) data on availability of accounts for accounting of the securities opened for physical persons - to nonresidents, legal entities - nonresidents, legal entities whose beneficial owners are nonresidents, and also about remaining balance and movement of securities on these accounts;
2) data on availability of personal accounts for accounting of the securities opened for the physical persons and legal entities specified in the inquiry of authorized body of foreign state sent the international treaty of the Republic of Kazakhstan (further - the international treaty) about exchange of information, and also about remaining balance and movement of securities on these accounts and other information relating to the contract with physical person or legal entity signed by such persons.
4. The custodians managing investment portfolio shall provide in tax authority:
1) data on availability of other assets, except for the securities belonging to physical persons - to nonresidents, legal entities - nonresidents, and also legal entities whose beneficial owners are nonresidents;
2) data on availability of other assets except for specified in the subitem 1) of this Item, belonging to the physical persons and legal entities specified in the inquiry of authorized body of foreign state sent the international treaty on exchange of information and also other information relating to the contract with physical person or legal entity signed by such persons.
5. The insurance companies performing activities for industry "life insurance" shall represent to tax authority:
1) data on the signed agreements of accumulative insurance according to which beneficiaries are physical persons - nonresidents;
2) data on the signed agreements of accumulative insurance according to which beneficiaries are the physical persons specified in the inquiry of authorized body of foreign state sent the international treaty on exchange of information and also other information relating to these agreements of accumulative insurance.
6. The insurance (reinsurance) organizations, insurance brokers shall represent to tax authority of the data according to the insurance contracts signed by physical persons.
7. Forms of the data provided by Items 1-6 of this Article procedure and terms of their representation are established by authorized body in coordination with authorized body on regulation, control and supervision of the financial market and the financial organizations.
8. Brokers shall represent to tax authority of the data on the security transactions made following the results of the biddings, and commodity exchanges and (or) clearing centers of commodity exchanges - data on transactions of persons with the exchange goods realized at commodity exchange by means of integration of information systems.
The form of the data provided by part one of this Item is established by authorized body.
9. Payment institutes shall represent to tax authority of the data on total sums of the payments and transfer for calendar quarter made in advantage and by the foreign companies performing activities by means of the Internet platform in the territory of the Republic of Kazakhstan.
Forms of the data provided by part one of this Item procedure and terms of their representation are established by authorized body in coordination with National Bank.
1. Banking organizations shall render assistance to tax authority in accomplishment of tasks on implementation of tax administration.
Exchange of data within interaction is performed by means of network of telecommunications, in cases of emergence of technical failure of the data go on paper.
2. Banking organizations shall:
1) to notify tax authority on opening, closing of bank accounts with the legal entity, its structural division, the individual entrepreneur, person who is engaged in private practice, the foreigner, the stateless person or change of individual identification code of the bank account in the cases provided by the Law of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan" with indication of identification number of such persons no later than two working days following behind day of their opening, closing or change.
The notification is not required:
according to the bank accounts intended for storage of pension assets of the single accumulation pension fund and the Voluntary accumulation pension funds, assets of fund of social medical insurance, assets of the State Social Insurance Fund (further - GFSS), the assets which are ensuring bond issue of special finance company, and assets of investment fund;
according to savings accounts of legal entities - nonresidents, foreigners and stateless persons, to correspondent accounts of foreign corresponding banks;
according to the bank accounts intended for receipt of the benefits and social payments paid from the government budget and (or) GFSS;
according to the current accounts intended for transfer of money on the terms of the deposit of the notary;
according to the current account of the private legal executive intended for storage of the collected amounts of advantage of claimants, to escrow accounts;
according to bank accounts under the agreement on educational accumulation deposit signed according to the Law of the Republic of Kazakhstan "About the State educational accumulative system";
To provide 2) in tax authority according to the procedure, terms and in form which are established by authorized body in coordination with National Bank:
according to the international treaty on exchange of information of the data on availability of bank accounts and their numbers, on remaining balance of money on these accounts, about availability, type and cost of other property including placed on metal accounts or which is in management of physical persons - nonresidents, legal entities - nonresidents, legal entities whose beneficial owners are nonresidents;
data on total sums of the payments which arrived into the account of the physical person, the individual entrepreneur applying special tax regime and (or) who is the user of special mobile application for implementation of business activity for calendar month, except for payment amounts on which data arrive in special mobile application;
data on total sums of the payments and transfer in quarter made in advantage and by the foreign companies performing activities by means of the Internet platform in the territory of the Republic of Kazakhstan;
To provide 3) at the request of tax authority information specified in the inquiry of authorized body of foreign state sent the international treaty on exchange of information including including:
data on availability of bank accounts and their numbers, on remaining balance and movement of money on these accounts;
other information relating to the signed contract between physical person or legal entity and banking organization providing rendering banking services, and also the data on availability, type and cost of other property including placed on metal accounts or which are in management of physical persons and legal entities;
4) to refuse performed by the payment document in tax payment and payments in the budget, the social payments except for paid by the foreigner and the stateless person of payments to the budget, to whom:
there are no identification numbers;
the identification numbers inappropriate to data of registers of numbers are specified;
5) to refuse performed by the payment document on the tax discharge on vehicles of physical persons in case of discrepancy of the identification number of automobile and cargo vehicles, buses specified in the payment document, to the data provided by authorized body on traffic safety, except for case of lack of vehicle identification number in the data provided by the specified body;
6) to notify tax authority on derecognition of the income in remuneration type on the issued credit (loan) by suspension of charge of such remuneration to the individual entrepreneur or the legal entity no later than March 31 of the year following accounting tax period in which such recognition is stopped.
Form of the termination letter of recognition of the income in remuneration type on the issued credit (I will borrow) by suspension of charge of such remuneration to the individual entrepreneur or the legal entity it is established by authorized body;
To perform 7) in first-priority procedure payment orders of the taxpayer on tax payment and payments in the budget from the bank account in case of sufficiency of money of the client on bank accounts for satisfaction of all requirements imposed to the client;
8) to perform the order about suspension of account transactions according to bank accounts of the taxpayer (tax agent) and to perform the collection order of tax authority (further - the collection order) according to the procedure of the priority established by the Civil code of the Republic of Kazakhstan;
9) to perform the collection order in case of sufficiency of money of the client on bank accounts for satisfaction of all requirements imposed to the client no later than one operational day following behind day of receipt of such order;
10) to perform the collection order taking into account requirements of the Social code of the Republic of Kazakhstan;
11) to make money withdrawal on account of repayment of tax debt according to the procedure of priority, determined by the Civil code of the Republic of Kazakhstan, in case of absence or insufficiency of money on bank accounts for satisfaction of all requirements imposed to the client;
To make 12) in case of lack of money on the bank account of the taxpayer (tax agent) in national currency collection of tax debt from bank accounts in foreign currency based on the collection order in national currency;
13) to transfer the amounts of taxes, payments into the budget and social payments:
in day of their initiation by the taxpayer, except for implementation of payment with use of payment card;
no later than one operational day from the date of write-off of money from the bank account of the taxpayer when implementing payment with use of payment card;
during the operational day, but no later than the next operational day from the date of cash deposit of money in cash desks or by means of electronic terminals of banking organizations;
To allow 14) in the presence of the instruction the official of tax authorities to verification of presence of money and the made transactions according to bank accounts of the checked individual entrepreneur or person who is engaged in private practice or the legal entity;
To suspend 15) according to the order about suspension of account transactions according to bank accounts of the taxpayer (tax agent) all account transactions on bank accounts, except for correspondent, according to the procedure, determined by the laws of the Republic of Kazakhstan;
To notify 16) within thirty calendar days from the date of the termination according to the civil legislation of the Republic of Kazakhstan of agreement obligations of bank loan issued to the borrower who is the individual entrepreneur or the legal entity, except for the terminations of the obligation by its execution, tax authority in the location of the borrower about the size of the stopped obligation;
To represent 17) within ten working days from the date of receipt of request of tax authority of the data on availability of bank accounts and their numbers, about remaining balance and movement of money on these accounts:
the checked legal entity and (or) his structural division on the questions connected with the taxation;
physical person which had obligation on submission of the declaration on the income and property according to the subitem 6) of Item 1 of article 417 of this Code;
the checked physical person, including the individual entrepreneur or person who is engaged in private practice on the questions connected with the taxation;
the individual entrepreneur, person who is engaged in private practice, the legal entity who are at liquidation stage (the activities termination);
the individual entrepreneur or person who is engaged in private practice, the legal entity and (or) his structural division whose actual absence in the location is confirmed with the conducted tax examination, and six months which independently did not provide tax statements before the expiration after the term of its representation established by this Code;
the individual entrepreneur who stopped activities in the simplified procedure, for the period time, not exceeding term of limitation period;
the individual entrepreneur, the legal entity, structural division of the legal entity having the tax debt which is not extinguished within two months from the date of its origin in the amount of more than 2 500-fold monthly settlement indicators operating for January 1 of the corresponding financial year;
the individual entrepreneur and the legal entity included in the register of the idle taxpayers;
person registered according to the procedure, determined by the law of the Republic of Kazakhstan, as the candidate for president of the Republic of Kazakhstan, deputies of Parliament of the Republic of Kazakhstan and maslikhat, and also in members of local government bodies, and his spouses (spouse);
person who is the candidate for the state position or for the position connected with accomplishment of the state or equated to them functions and his spouses (spouse);
person holding the state position during accomplishment of the powers by it, and his spouses (spouse) during the same period;
person exempted conditional ahead of schedule from serving sentence;
the legal entity whose activities are the organization and carrying out gamblings and (or) bet;
persons concerning whom comparative control of the statement of electronic invoices is carried out.
Represent within ten working days from the date of receipt of request of tax authority of the data on availability of bank accounts and their numbers, about remaining balance of money on these accounts of physical persons which had obligation on submission of the declaration on assets and liabilities, declarations on the income and property, except for persons specified in subitems 8) and 9) of Item 1 of article 417 of this Code.
Forms of the data provided by this subitem, except for the paragraph of the eighth of part one of this subitem are established by authorized body in coordination with National Bank. At the same time the data provided by the paragraph third this subitem are represented at the request of tax authority with indication of the bases and the period of emergence of obligation on submission of the declaration on assets and liabilities and the declaration on the income and property;
To represent 18) to tax authority within ten working days from the date of receipt of request of the data on granted loans to physical person which had obligation on submission of declarations on assets and liabilities, about the income and property, with indication of repayment sums, including remuneration.
The form of the data provided by part one of this subitem is established by authorized body in coordination with authorized body on regulation, control and supervision of the financial market and the financial organizations;
19) to refuse opening of bank accounts, except for correspondent accounts, and also bank accounts intended for receipt of the benefits and social payments paid from the government budget and GFSS, pensions paid from the government budget and (or) the single accumulation pension fund, and (or) the Voluntary accumulation pension fund, the alimony (the money intended on content of minors and disabled full age children), and also bank accounts under the agreement on educational accumulation deposit signed according to the Law of the Republic of Kazakhstan "About the State educational accumulative system", the bank accounts intended for transfer of payments and subsidies for the purpose of payment for the leased dwelling in private housing stock, lump retirement benefits the housing conditions enlisted from the single accumulation pension fund for the purpose of improvement and (or) payment of treatment":
to the taxpayer included in the register of the idle taxpayers;
to the taxpayer having in these banking organizations the opened bank account on which the collection order or the order about suspension of account transactions according to bank accounts of the taxpayer (tax agent) is exposed by tax authority;
to the taxpayer having tax debt, debt on social payments.
At the same time in case of the consent of the taxpayer having tax debt, debt on social payments, banking organizations have the right to open the bank account on condition of implementation of account transactions according to such bank account after complete repayment, including by transfer by the taxpayer of the amounts of the account of repayment of such debt from the specified bank account.
Provisions of part one of this subitem are not applied:
when opening bank accounts by parent bank instead of the bank accounts transferred by bank of the second level within transactions on simultaneous transfer of assets and obligations of banks of the second level according to the bank law of the Republic of Kazakhstan, and the bank accounts opened by bank legal successor instead of transferred by bank of the second level in case of its accession within their reorganization;
when opening bank accounts by the taxpayer concerning which the court resolution about recognition by his bankrupt and liquidation with initiation of bankruptcy proceedings took legal effect;
in case of payment by the taxpayer of the outstanding amount provided by the paragraph the fourth parts one of this subitem in day of the appeal to banking organizations for opening of the bank account;
To represent 20) no later than the 25th following reporting quarter to tax authority in the location of taxpayers of the data on taxpayers:
performing collection activities within the agreement containing conditions of transition of the right (requirement);
exercising the creditor's rights concerning the right (requirement) for the agreement of bank loan yielded to him within the trust management agreement signed with the collection agency.
Forms of the data provided by part one of this subitem are established by authorized body in coordination with authorized body on regulation, control and supervision of the financial market and the financial organizations;
To represent 21) to tax authority of the data on availability at the taxpayers performing electronic trading by goods, bank accounts and their numbers about remaining balance and movement of money on these accounts according to the procedure and terms which are established by authorized body in coordination with National Bank;
To represent 22) to tax authority on separate categories of taxpayers - the individual entrepreneurs or persons who are engaged in private practice, legal entities of the data on the total sums of payments for calendar year which arrived on the current account by means of use of the payment terminal of services.
Categories of taxpayers on which the data provided by part one of this subitem, form are represented procedure and terms of their representation are established by authorized body in coordination with National Bank;
To represent 23) to tax authority of the data and (or) documents according to rules of removal by the subjects of entrepreneurship of cash from bank accounts approved by the joint act of National Bank, authorized body and authorized body on regulation, control and supervision of the financial market and the financial organizations;
24) to represent data on total sum of the money which arrived from other physical persons on the bank account of physical person on which carrying out the transactions having income acquisition signs from implementation of business activity is revealed.
Data on total sum of the money which arrived on the bank account of physical person from other physical persons are represented for the period in which carrying out the transactions determined by part one of this subitem is revealed.
Criteria of reference of the operations performed on bank accounts of physical person to the transactions having income acquisition signs from implementation of business activity, the list and procedure for submission of the data provided by part one of this subitem are established by authorized body in coordination with National Bank;
To represent 25) to tax authority the conclusion about receipt of currency earnings.
The form of the conclusion about receipt of currency earnings, procedure and terms of submission of such conclusion are established by authorized body in coordination with National Bank.
3. Banking organizations have the right:
1) to resume account transactions according to bank accounts in case of repayment by the taxpayer (tax agent) of the amount of the tax debt specified on hand about suspension of account transactions according to bank accounts before cancellation of such order by tax authority;
To return 2) when closing the bank account of the taxpayer (tax agent) according to the legislation of the Republic of Kazakhstan the collection order, the order about suspension of account transactions according to bank accounts in the relevant tax authority together with the notification on closing of the bank account of the taxpayer (tax agent).
When specifying on hand about suspension of account transactions according to bank accounts more than one bank the account banking organizations return such order in the relevant tax authority no later than one working day following closing day of the last of the bank accounts specified at such order;
To return 3) in tax authority without execution the collection orders exposed on bank accounts of the taxpayer (tax agent) on condition of complete execution of the collection order by write-off of money from one or several bank accounts of the taxpayer (tax agent) for the total amount specified at the collection order exposed on other bank accounts opened by the taxpayer (tax agent) in the same banking organization same date for the same amount and by the same type of debt.
4. The notification, reports and data provided by subitems 1), 6), 16) and 17) of Item 2 of this Article are represented by means of network of telecommunications.
5. The tax authority represents to the banking organizations of the information about the taxpayer (tax agent) necessary for execution:
1) the taxpayer (tax agent) of the tax liabilities on tax payment, payments in the budget and social payments;
2) banking organizations of the obligations provided by this Article.
6. The tax authority has the right to carry out tax audit of execution by banking organizations of the obligations established:
this Code;
Social code of the Republic of Kazakhstan;
The law of the Republic of Kazakhstan "About compulsory social medical insurance";
other legislation of the Republic of Kazakhstan, control of which observance is imposed on tax authorities.
7. The data represented by banking organizations according to this Code are used by tax authority only for the purpose of tax administration.
1. The notary by means of integration of information systems of tax authority and the Ministry of Justice of the Republic of Kazakhstan represents to tax authority the following data on persons about:
1) transactions and agreements on the property which is subject to state or other registration, and also property on which the rights and (or) transactions are subject to state or other registration;
2) the granted certificates on the right to inheritance;
3) loan agreements;
4) other transactions and agreements which are not subject to state or other registration, and also separately according to which the price exceeds the 1000-fold size of the monthly settlement indicator operating for January 1 of the corresponding financial year.
The list and forms of the data provided by part one of this Item and procedure for their representation are established by authorized body in coordination with the Ministry of Justice of the Republic of Kazakhstan.
2. The chamber of appraisers represents annually no later than February 25 of the year following for reporting, to tax authority in the location of the estimated data taxation object according to the valuation reports signed for the accounting period with indication of date of creation of the report and its sequence number, the subject and object of assessment with indication of their identification numbers, the determined market value.
The list and forms of the data provided by this Item and procedure for their representation are established by authorized body.
3. The legal entity created according to the decision of the Government of the Republic of Kazakhstan, providing according to the legislation of the Republic of Kazakhstan accounting of pension contributions, social assignments and social payments, fees and assignments on compulsory social medical insurance represents to tax authority by means of integration of information systems the available information about physical persons.
The form of the data provided by part one of this Item is established by authorized body in coordination with authorized body in the sphere of rendering the state services.
4. The organization performing activities for maintaining system of registers of security holders represents to tax authority within ten working days from the date of receipt of request of the information about persons - security holders, and also about transactions of persons with securities.
The form of the data provided by part one of this Item, and procedure for their representation are established by authorized body in coordination with authorized body on regulation, control and supervision of the financial market and the financial organizations.
5. Owners of the Internet platform monthly no later than the 5th following month under report represent to tax authority of the data on the realized goods, the rendered services (works) and (or) payments to physical persons - to residents of the Republic of Kazakhstan.
The form of the data provided by part one of this Item, and procedure for their representation are established by authorized body.
6. The organizations rendering services of water supply, water disposal, the sewerage, gas supply, electric utility service, heat supply, collection of waste (rubbish disposal), servicing of elevators and (or) services in the sphere of transportations represent to tax authority in the place of the stay no later than the 10th following reporting quarter, electronically data on the provided services to the third parties.
The form of the data provided by part one of this Item, and procedure for their representation are established by authorized body.
7. The managing companies of special economic and industrial zones, managing companies performing activities for asset management of investment funds, and other funds shall represent autonomous cluster fund "Astana Hub" and subjects of the quasi-public sector to authorized body of the data, necessary for tax administration.
The form of the data provided by part one of this Item, procedure and terms of their representation are established by authorized body.
8. Person performing transfer, transportation, the goods delivery in case of electronic trading by goods represents to tax authority within ten working days from the date of receipt of request of the data on the sent, transported and delivered goods.
The form of the data provided by part one of this Item is established by authorized body.
9. Person and (or) structural division of the legal entity:
1) notify tax authority on the receipt of money and (or) other property from foreign states, the international and foreign organizations, foreigners, stateless persons in the amount of exceeding the size established by authorized body if activities of such taxpayer are directed on:
rendering legal aid, including legal informing, protection and representation of interests of citizens and organizations, and also their consultation;
studying and holding polls, sociological polls, except for polls and sociological surveys conducted for commercial purposes and also distribution and placement of their results;
collection, the analysis and distribution of information, except as specified, when the specified activities are performed for commercial purposes;
2) are represented to tax authorities of the data on obtaining and expenditure of the money specified in the subitem 1) of this Item and (or) other property.
The data provided by the subitem 2) of part one of this Item join in the database about persons and structural divisions of the legal entities who received and spending the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons (further - the database) created by tax authority.
Forming of the database provides:
1) inclusion of persons and structural divisions of legal entities;
2) exception of persons and structural divisions of legal entities;
3) placement on Internet resource of authorized body of the register of persons and structural divisions of the legal entities included in the database.
Forms of the notification and the data provided by part one of this Item, procedure and terms of their representation and also procedure for forming of the database are established by authorized body.
The requirements provided by this Item do not extend on:
1) public institutions;
2) the persons holding responsible state positions, persons, authorized on accomplishment of the state functions, deputies of Parliament of the Republic of Kazakhstan and maslikhats, except for deputies of the maslikhats performing the activities on not exempted basis, the military personnel, the staff of law enforcement and special state bodies in case of accomplishment of job responsibilities;
3) banking organizations, insurance companies;
4) the taxpayers consisting on tax monitoring;
5) organizations of education;
6) the money and (or) other property received in connection with implementation of activities of persons who are engaged in private practice, arbitrators, appraisers, auditors;
7) subjects of the quasi-public sector;
8) diplomatic representations, and also on their employees;
9) the money and (or) other property aimed at the development of national, technical and applied sports, support and stimulation of physical culture and sport, and also intended for holding sporting events, including international sports competitions, sports and mass actions;
10) the money and (or) other property received based on the international treaties ratified by the Republic of Kazakhstan;
11) the money and (or) other property received for the purpose of payment of treatment or passing of improving, preventive procedures;
12) the money and (or) other property received in the form of revenue according to contracts in foreign trade;
13) the money and (or) other property received for the organization and implementation of international carriages, rendering services of the international mail service;
14) the money and (or) other property received within the investment contracts signed according to the legislation of the Republic of Kazakhstan;
15) the amounts of dividends, remunerations, prizes which are earlier laid over by the individual income tax at payment source in the presence of the documents confirming deduction of such tax at payment source;
16) other cases established by the Government of the Republic of Kazakhstan.
The tax authority has the right to carry out tax audit of execution by person and (or) structural division of the legal entity of the requirements established by this Item during the obtaining, expenditure of money and (or) other property from foreign states, the international and foreign organizations, foreigners, stateless persons in some cases.
10. The digital mayningovy pool monthly no later than the 25th following month under report represents to tax authority of the data on the digital assets distributed by it between persons performing activities for digital mining.
The form of the data provided by part one of this Item is established by authorized body.
11. The exchanges of digital assets, and also other members of MFTsA no later than the 15th day of the second month following reporting quarter represent to tax authority of the data on the transactions which are carried out by residents of the Republic of Kazakhstan and nonresidents at the exchanges of digital assets and the paid remunerations to residents and nonresidents from implementation of the activities connected with digital assets.
The form of the data provided by part one of this Item, and procedure for their representation are established by authorized body.
12. The organizers of gaming performing activities of bookmaker office and (or) totalizator represent to tax authority of the data by means of integration of the hardware and software with information systems of tax authority.
The list and form of the data provided by part one of this Item are established by authorized body.
13. Professional participants of the security market represent within thirty working days from the date of receipt of request of tax authority of the data on security transactions, derivative financial instruments, and commodity exchanges and (or) clearing centers of commodity exchanges - data on transactions of physical persons with the exchange goods realized at commodity exchange.
Request form and data provided by part one of this Item are established by authorized body in coordination with authorized body on regulation, control and supervision of the financial market and the financial organizations and authorized body in the field of regulation of trading activity.
14. Person (lessor) providing (providing) in temporary ownership and use shopping facilities, trade places in shopping facilities, including in the trade markets constitutes and represents to tax authority in the location the register of agreements of property hiring (lease) no later than March 31 of the year following after accounting year in time.
The form of the register of agreements of property hiring (lease), procedure for its creation and representation are established by authorized body.
15. The member of MFTsA having license for activities on management of loan crowdfunding platform represents to authorized body of the data on the signed agreements on crowdfunding platforms, and also the paid remunerations to residents and nonresidents annually no later than the 25th day of the second month following after accounting year.
The form of the data provided by part one of this Item, and procedure for their representation are established by authorized body.
16. Person having information on violations of application of cash register and the equipment (device) intended for acceptance of payments with use of the payment cards having the right to report in tax authority about the facts of violations known to it, confirmed to one of the following methods:
video fixing of the facts of lack of distribution of checks of cash registers;
photofixing of the issued checks of the cash registers which are not corresponding to the form approved by authorized body;
bank receipts about money transfer by means of the mobile translations.
Person who reported about the fact of the violation specified in part one of this Item in case of its confirmation is subject to remuneration according to the procedure, determined by the Government of the Republic of Kazakhstan.
Provisions of part two of this Item do not extend to person who gave obviously false information about the facts of committed offenses. At the same time person, given obviously false information, bears the responsibility established by the laws of the Republic of Kazakhstan.
17. The tax authority annually at the request of Scientific Production Enterprise represents data on the name and identification taxpayer number, carried by the Entrepreneurial code of the Republic of Kazakhstan to subjects of entrepreneurship which gross annual income corresponds to the criteria established by the Law of the Republic of Kazakhstan "About National chamber of entrepreneurs of the Republic of Kazakhstan".
18. Operators of Internet platforms at the request of tax authority represent to tax authority of the data on the physical persons performing activities with use of Internet platform, and also being contractors according to the Social code of the Republic of Kazakhstan.
Rules of interaction and form of the data provided by part one of this Item are established by authorized body.
19. Credit bureaus shall represent data from the credit report on debt of physical persons which had obligation on submission of declarations on assets and liabilities, about the income and property, before the collection and (or) microfinancial organizations.
Forms of the data provided by part one of this Item and procedure for submission of such data are established by authorized body in coordination with authorized body on regulation, control and supervision of the financial market and the financial organizations.
The provision of part one of this Item does not extend to the data represented to credit bureaus by banking organizations for forming of credit history of physical person.
20. Stock exchanges represent to tax authority of the data according to the transactions made following the results of the held auction by means of integration of trade systems with information system of tax authority.
The form of the data provided by part one of this Item is established by authorized body.
The tax liability - the obligation of the taxpayer (tax agent) to the state arising according to this Code.
1. The taxation objects are the property and action, with availability and (or) based on which the taxpayer has tax liability.
2. The object connected with the taxation are property which use and (or) action which making influence origin at the taxpayer of the tax liability.
The tax base represents cost, physical or other characteristics of the taxation object based on which the amounts of taxes and payments which are subject to payment in the budget are determined.
1. The tax rate - the size of the tax liability on calculation of tax and payment in the budget per unit of measurement of the taxation object or tax base.
2. The tax rate is established as a percentage or the absolute amount.
Tax period - the period of time established in relation to separate types of tax and payments in the budget upon termination of which are determined the taxation object, tax base the amounts of taxes and payments which are subject to payment in the budget are estimated.
1. Execution of the tax liability is performed by the taxpayer independently if other is not established by this Code.
2. In pursuance of the tax liability the taxpayer makes the following actions:
1) rises on registration accounting in tax authority;
Records 2) the taxation objects and (or) objects connected with the taxation;
3) estimates the amounts of taxes and payments which are subject to payment in the budget proceeding from the taxation objects and (or) objects connected with the taxation, tax base and the tax rates;
4) estimates advance and current payments on taxes and payments in the budget;
Constitutes 5) and represents to tax authorities the tax forms and other forms established by this Code;
6) pays the estimated and added amounts of taxes and payments of the budget, advance and current payments on taxes and payments to the budget;
Pays 7) in the cases provided by this Code, the added amounts of penalty fee and penalties.
3. In pursuance of the tax liability the tax agent makes the following actions:
1) estimates the amounts of taxes withheld at payment source;
Constitutes 2) and represents to tax authorities the tax statements and other forms established by this Code;
Holds 3) and transfers the estimated and added amounts of taxes withheld at payment source;
Records 4) the added and paid income withheld and transferred into the budget of the taxes withheld at payment source for each taxpayer;
Pays 5) in the cases provided by this Code, the added amounts of penalty fee and penalties.
4. The tax liability on tax payment, payments in the budget, penalty fee and penalties is performed by the taxpayer (tax agent) according to the procedure and terms which are established by this Code, in national currency, except as specified, when the legislation of the Republic of Kazakhstan directly provides natural form of payment or payment in foreign currency.
5. The tax liability of the taxpayer on tax payment, payments in the budget, penalty fee and penalties, and also the tax agent on transfer (payment) of tax is considered fulfilled:
1) in non-cash form from the date of:
obtaining by banking organization to execution of the payment order on the obligation amount;
payment implementation, including by offsetting, by means of the payment instrument which is not provided by the paragraph the second this subitem;
2) in cash form - from the date of introduction of the specified amounts in: banking organizations;
authorized state body or local executive body.
6. Despite provisions, stipulated in Item the 5th this Article, the tax liability of the taxpayer on the tax discharge fulfilled by the tax agent by tax withholding is considered fulfilled from the date of tax withholding.
The tax liability of the taxpayer on payment of subject to tax withholding performed by the tax agent at the expense of own means without its deduction is considered fulfilled according to Item 5 of this Article.
7. In case of execution of the tax liability on tax payment and payments in the budget and the social obligation by the authorized representative of the taxpayer in payment documents the sender of money enters surname, name and middle name or the name, and also identification taxpayer number.
8. The tax liability on tax payment, payments in the budget, penalty fee and penalties can be performed by carrying out offsettings according to this Code.
9. In the afternoon of the tax discharge, payment in the budget, social payment, penalty fee and penalty the day determined according to Item 5 of this Article is recognized.
10. Repayment of tax debt is made in the following priority:
1) shortage amount;
2) the added penalty fee;
3) amount of penalties.
The obligation on calculation of the amount of separate types of tax and payments in the budget in the cases provided by the Special part of this Code is assigned to tax authority and (or) authorized state bodies.
1. Completion dates of the tax liability are established by this Code.
The current of completion date of the tax liability which beginning is determined by specifying on event, legal act or date begins from the date of, following behind day in which, respectively, there was such event, legal act or there came date.
2. The tax liability can be fulfilled:
1) on paper - until the end of working hours of tax authority or the State corporation of the last day of fixed term;
2) by electronic method - till twenty four o'clock the last day of fixed term.
At the same time if the last day of term falls on non-working day, then the next working day following behind such day is considered day of the termination of fixed term of execution of the tax liability.
3. The taxpayer (tax agent) has the right to fulfill the tax liability on tax payment, payments in the budget, penalty fee and penalties ahead of schedule.
4. The tax liability on submission of tax statements if other is not established by this Code, is performed by the taxpayer (tax agent) upon termination of tax period.
1. Limitation period on the tax liability and the requirement is recognized the period of time during which:
1) tax authority has the right to estimate, add or review the estimated, added amount of taxes and payments of the budget;
2) taxpayer (tax agent):
shall provide tax statements;
has the right to make changes and additions to tax statements;
offsetting and (or) the tax return and payments in the budget, penalty fee has the right to demand.
2. The term of limitation period constitutes:
1) five years for the following categories of taxpayers:
carried by the Entrepreneurial code of the Republic of Kazakhstan to subjects of big business;
performing activities according to the contract for subsurface use;
residents of the Republic of Kazakhstan which have obligations on observance of the requirements established by Chapter 33 of this Code;
taxpayers on value added regarding tax amounts on value added on imported goods which is paid by offsetting method;
2) three years for the taxpayers who are not specified in the subitem 1) of this Item.
3. The current of term of limitation period if other is not provided by Items 4-7 of this Article, begins after the termination of the corresponding tax period.
4. The taxpayer has the right to estimate, and the tax authority has the right to estimate and add the amount of taxes:
1) in case of application of investment tax preferences by deduction method before recognition of subject to preferences - during application of investment tax preferences and five years from the date of recognition of subject to preferences;
On which 2) application of tax preferences and privileges according to the Section 17 of this Code, for the period operations of the relevant agreement (the agreement, the contract) - during the period of operation of such agreement (the agreement, the contract) and is provided five years:
from expiry date of such agreement (agreement, contract);
since January first the year following after year of other cancellation of the agreement (the agreement, the contract).
5. On the taxpayers performing activities according to the contract for subsurface use, tax authority during the period of action and five years after completion of effective period of such contract has the right to add and review the estimated, added amount:
excess profit tax;
shares of the Republic of Kazakhstan according to the Section of products;
taxes and payments in the budget in which method of calculation the indicator of internal profitability rate or indicator of internal profit margin or R-factor (profitability indicator) is used.
6. The current of term of limitation period begins in cases:
1) applications of the subitem 2) Item 2 of article 129 of this Code on the tax liability and the requirement about return of the amount of excess of the value added tax for the period constructions of the buildings and constructions of production appointment for the first time put into operation in the territory of the Republic of Kazakhstan - after the termination of tax period in which such buildings and constructions are put into operation;
2) applications of procedure for the return provided by the subitem 1) of Item 2 of article 129 of this Code on the tax liability and the requirement about return of the amount of excess of the value added tax for the period conducting exploration works and arrangement of the field - after the termination of tax period of which the beginning of export of the minerals extracted within the relevant contract for subsurface use, except for popular minerals, underground waters and therapeutic muds is the share;
3) carrying out offsetting (or) return of the confirmed amount of excess of the value added tax according to the procedure, provided by Articles 122 and 126 of this Code, - after the termination of tax period in which reliability of such amount, including by results of appeal of results of tax audit according to the legislation of the Republic of Kazakhstan is confirmed.
7. The current of term of limitation period for offsetting and (or) return of excessively (mistakenly) paid amount of tax, payment to the budget, is determined by penalty fee according to Item 5 of Article 122 of this Code.
8. The term of limitation period is prolonged:
1) for one calendar year regarding charge and (or) review of assessed taxes and payments in the budget - in case of submission by the taxpayer (tax agent) of additional tax statements or tax statements according to the notification for the period according to which the term of limitation period expires less than in one calendar year;
2) for three calendar years regarding charge and (or) review of the estimated amount of the corporate income tax of the budget - in case of submission of additional tax statements by the taxpayer (tax agent) regarding transfer of losses for the period on which the term of limitation period expires less than in one calendar year;
3) before execution of the decision passed by results of consideration of the tax statement of the nonresident on the income tax return from the budget based on the international treaty ratified by the Republic of Kazakhstan;
4) before execution of the decision made following the results of the procedure of mutual coordination which is carried out according to Article 232 of this Code;
5) before execution of the difference notice, revealed by results of cameral control, the notification on confirmation of the actual making of turnover on sales of goods, performance of works and rendering the services directed and handed before the expiration of limitation period - regarding the revealed violations;
6) before execution of the notification on repayment of tax debt and the notification on repayment of tax debt of physical person;
7) for five years after completion of the arbitration proceeding initiated by the investor in international arbitration - regarding charge and (or) the review by tax authority estimated, the added amounts of the taxes and payments of the budget which were trial subject from the beginning of the tax period appealed by the investor and before removal of the final decision on such trial;
8) for three calendar years, since the year following after year in which rendering service in the collection activities for the agreement on debt collection established by the legislation of the Republic of Kazakhstan - regarding charge and (or) the review by tax authority estimated, added by the taxpayer performing collection activities, the amounts of taxes and payments of the budget for the specified agreement is complete.
9. The term of limitation period regarding charge and (or) review of the estimated, added amount of taxes and payments of the budget stops for the period:
1) from the date of the beginning of tax audit about day of execution of the notification on results of tax audit;
2) from the date of submission of the claim to actions (failure to act) of officials of tax authority about day of decision by higher tax authority and (or) the introduction in legal force of court resolution.
In case of completion of tax audit after the expiration of limitation period of tax period before which expiration on start date of tax audit there were less than thirty calendar days suspension of term of limitation period is not applied to the specified tax period. On other tax periods covered by the same tax audit, the term of limitation period on the checked period stops from the tax period following tax period in which tax audit is begun.
1. For the purposes of of this Code the tax liability on activities for cession of property in trust management is understood as the tax liability resulting from organization of property trust management in the course of its implementation and (or) the termination.
Execution of the tax liability on the corporate and individual income taxes on activities for trust management is performed:
1) the founder of trust management according to the property trust management agreement, the deed of foundation of property trust management or the beneficiary in other cases of emergence of property trust management (further in the text of this Code - the founder of trust management) on:
to the shares and (or) shares delivered in trust management;
to the National Bank delivered in trust management to property, except for assets of National fund of the Republic of Kazakhstan;
to the property delivered in trust management according to the deed of foundation of property trust management;
to income gained by the legal entity, the individual entrepreneur from bank of the second level on confidential transactions;
to creation and submission of the declaration according to the Constitutional law of the Republic of Kazakhstan "About elections in the Republic of Kazakhstan", the Penitentiary code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "About anti-corruption" if the founder of trust management is physical person to whom such obligation is assigned.
For the purposes of of this Code the deed of foundation of property trust management is understood as the document which forms the basis of emergence of property trust management on which trustees are the physical person - the nonresident or the legal entity - the nonresident, not performing activities in the Republic of Kazakhstan;
2) the trustee - in other cases of emergence of property trust management. At the same time the tax liability according to income gained by physical person except the individual entrepreneur, and the legal entity - the nonresident performing activities in the Republic of Kazakhstan without formation of permanent organization from the confidential transactions performed by bank of the second level, being the tax agent is performed by such bank of the second level in the form of fulfillment of duties of the tax agent.
The trustee fulfills the tax liabilities arising from date:
state registration of the right of property trust management, - if according to the legislation of the Republic of Kazakhstan such right is subject to state registration;
the conclusions of the property trust management agreement or the document confirming approach of other case of emergence of property trust management - if according to the legislation of the Republic of Kazakhstan the right of trust management is not subject to state registration.
2. Execution of the tax liability arising on the value added tax on activities for trust management is performed by the trustee according to the procedure, determined by Section 7 and Articles 99 - 101 of this Code.
3. Execution of the tax liability arising on the taxes which are not specified in Items 1 and 2 of this Article and payments in the budget is performed by person recognized by the payer of such tax, payment in the budget according to this Code if other not stipulated in Clause the 67th of this Code.
4. The trustee - physical person, being resident, shall get up on registration accounting in the tax authority as the individual entrepreneur according to the procedure determined by article 97 of this Code except obtaining cases in trust management of property in the form of share and shares.
5. Provisions of this paragraph are not applied to the tax liabilities resulting from organization, implementation and (or) the termination by managing company of trust management of assets of investment fund according to the legislation of the Republic of Kazakhstan on investment and venture funds.
1. By transfer of property by public institutions to trust management the tax liabilities on the property tax, the land tax and tax on vehicles are subject to execution by the trustee if other is not established by the property trust management agreement or the deed of foundation of property trust management, except for the power networks which are on the right of economic maintaining or operational management of the state legal entities delivered in trust management or free use to the power transferring organizations, directly to power networks of which they are connected, according to article 13-1 of the Law of the Republic of Kazakhstan "About power industry".
2. The trustee fulfills the tax liabilities if other is not established by the property trust management agreement or the deed of foundation of property trust management, on calculation and tax payment, creation and submission of tax statements from date:
state registration of the right of trust management - if according to the legislation of the Republic of Kazakhstan state registration of such right is required;
the conclusion of the property trust management agreement or the deed of foundation of property trust management - if according to the legislation of the Republic of Kazakhstan state registration of the right of trust management is not required.
3. Trustee:
fulfills the tax liabilities if other is not established by the property trust management agreement or the deed of foundation of property trust management, on calculation and tax payment, creation and submission of tax statements on its own behalf, at the rates and according to the procedure which are established by the Special part of this Code for persons whose number such trustee treats;
shall for the purpose of execution of the tax liability in case of cession of property in trust management keep separate tax accounting according to article 210 of this Code.
4. If by transfer of property by public institutions to trust management the property of public institution is not considered at the trustee as a part of fixed assets, real estate investments according to International Financial Reporting Standards and (or) requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting, book value of such property for date of its creation shall be reflected in the delivery-acceptance certificate of such property.
1. For the purposes of of this Code are understood as the income, costs and property from property trust management arising in the course of implementation by the trustee of obligations on property trust management on its own behalf and for the benefit of the founder of trust management respectively:
(gained) income which is subject to obtaining;
(made) costs which are subject to payment which compensation is provided by the property trust management agreement, the deed of foundation of property trust management and whether in other cases of emergence of property trust management, including remuneration;
the property acquired and (or) received by the trustee in the course of implementation of obligations on property trust management on its own behalf and for the benefit of the founder of trust management.
2. The trustee for the purpose of execution of the tax liability on the corporate and individual income taxes on activities for the trust management agreement shall keep separate tax accounting according to Articles 210 and 211 of this Code.
3. Transfer to the trustee of property by the founder of trust management is not realization of such property for this founder and is not recognized the income of the trustee.
4. Return or partial return by the trustee of property or part of property to the founder of trust management, including in case of cancellation of the property trust management agreement, deed of foundation of property trust management or in other cases of emergence of property trust management is not for this managing director of realization of such property and is not recognized the income (loss) of the founder of trust management.
Transfer to trustees (the national company in the field of hydrocarbons or uranium) property to the new subsoil user in the cases established by the legislation of the Republic of Kazakhstan on subsoil and subsurface use is not for this managing director of realization of such property.
5. The positive difference between the income and costs from trust management for tax period determined based on the report of the trustee on the activities provided by the civil legislation of the Republic of Kazakhstan is net income from trust management of the founder of trust management.
6. In cases when according to Item 1 of article 66 of this Code execution of the tax liabilities on the corporate and individual income taxes on activities for property trust management is performed by the trustee, the founder of trust management has no right to carry on deductions the amount of remuneration, provided by the property trust management agreement or other case of emergence of property trust management and paid to the trustee.
1. In case execution of the tax liability on the corporate and individual income taxes on activities for trust management according to article 66 of this Code is performed by the trustee, the income, costs and property from property trust management is the income, costs and property of the trustee for the purposes of tax accounting.
The remuneration provided by the property trust management agreement or other case of emergence of property trust management joins in the gross annual income of the trustee considered separately from the income from property trust management.
The trustee in case of determination of subject to taxation on activities for trust management carries on deductions the amount of remuneration included in its gross annual income considered separately from the income from property trust management.
2. The trustee constitutes and represents the single declaration on the corporate income tax in general on all activities, including the activities performed for the benefit of the founder of trust management, and appendix to the declaration - on activities for trust management separately according to each property trust management agreement or other case of emergence of property trust management and other activities.
3. The trustee - the legal entity fulfills obligations on the corporate income tax according to the procedure, determined by this Code, taking into account the following features:
applies the rate of the corporate income tax on activities for property trust management specified in Item 1 of article 357 of this Code;
does not apply provision of Chapter 34 and the Section 17 of this Code on activities for property trust management;
does not apply special tax regimes on activities for property trust management.
4. The trustee - physical person in cases when founder of trust management is the legal entity:
fulfills the tax liability on calculation of the individual income tax on activities for property trust management for the rate specified in article 357 of this Code without application of provisions of article 400 of this Code;
has no right to apply special tax regimes on activities for property trust management;
fulfills the other tax liabilities on the individual income tax according to the procedure which is determined by the Special part of this Code for persons whose number the trustee treats.
5. The trustee - physical person in cases when founder of trust management is the physical person - the resident:
fulfills the tax liability on calculation of the individual income tax on activities for property trust management without application of provisions of article 400 of this Code;
has no right to apply special tax regime on activities for trust management;
fulfills the other tax liabilities on the individual income tax according to the procedure which is determined by the Special part of this Code for persons whose number the trustee treats.
6. The trustee - physical person in cases when founder of trust management is the physical person - the nonresident, fulfills the tax liabilities on the individual income tax according to the procedure, determined by this Code, taking into account the following features:
applies the rate specified in the subitem 1) to part one of Item 1 of Article 682 of this Code on activities for property trust management;
does not apply provision of article 400 of this Code;
does not apply special tax regimes.
1. For the purposes of tax accounting:
the income in type of the dividends on the share and shares which are in trust management reduced by cost amount, made by the trustee, compensated (subject to compensation) based on the property trust management agreement, the deed of foundation of property trust management or other cases of emergence of property trust management and the report of the trustee on the activities, is the income of the founder of trust management;
the property from trust management of shares and shares is property of the founder of trust management.
The remuneration provided by the property trust management agreement, the deed of foundation of property trust management or other case of emergence of property trust management, which is subject to payment to the trustee is costs of the founder of trust management.
And shares join in the income of the trustee from trust management of shares:
the remuneration provided by the deed of foundation of property trust management;
cost amount, made by the trustee whose compensation is provided by the property trust management agreement, the deed of foundation of property trust management or other case of emergence of property trust management and the report of the trustee on the activities.
The costs from trust management of shares and shares made by the trustee whose compensation is provided by the property trust management agreement, the deed of foundation of property trust management or other case of emergence of property trust management and the report of the trustee on the activities are costs of such trustee for the purposes of tax accounting.
Such costs reduce the income of the founder of trust management in the form of dividends on the share and shares which are in trust management and are not considered as costs, expenses at the founder of trust management.
2. The founder of trust management fulfills the tax liability on the corporate and individual income taxes according to the procedure, determined by this Code.
3. The trustee fulfills the tax liability on the corporate and individual income taxes according to the income, costs and property from trust management of shares and shares according to the procedure which is determined by the Special part of this Code for persons whose number such managing director treats.
1. For the purposes of tax accounting:
the income on the property which is in trust management, except share and shares, reduced by cost amount, made by the trustee - the nonresident, compensated (subject to compensation) based on the deed of foundation of property trust management and the report of the trustee on the activities, is the income of the founder of trust management;
the property from trust management of such property is property of the founder of trust management;
the remuneration provided by the deed of foundation of property trust management, which is subject to payment to the trustee is costs of the founder of trust management.
Except share and shares, join in the income of the trustee from property trust management:
the remuneration provided by the deed of foundation of property trust management;
cost amount, made by the trustee whose compensation is provided by the deed of foundation of property trust management and the report of the trustee on the activities.
Costs from property trust management, except share and shares, made by the trustee whose compensation is provided by the deed of foundation of property trust management and the report of the trustee on the activities, are costs of such trustee.
Such costs reduce the income of the founder of trust management on the property which is in trust management and are not considered as costs at the founder of trust management.
2. The founder of trust management fulfills the tax liability on the corporate and individual income taxes according to the income from trust management and property from trust management according to the procedure, determined by this Code for persons whose number such founder treats.
3. The trustee fulfills the tax liability on the corporate and individual income taxes according to the income, costs and property from trust management according to the procedure, determined by this Code for persons whose number such managing director treats.
1. The tax liability of the physical person recognized by court is unknown absent, in case:
1) absence on the property right of property which is the taxation object and (or) object connected with the taxation is subject to suspension;
2) availability on the property right of property which is the taxation object and (or) object connected with the taxation it is performed by person to whom the obligation on guardianship over property of the physical person recognized by court is assigned it is unknown absent (further - the guardian of property).
The tax liability of the physical person recognized by court is unknown absent, stops or performed by the guardian of property during the period from the date of the introduction in legal force of court resolution about its recognition is unknown absent about one day:
1) inheritance acceptances or recognitions of property of such person escheated;
2) cancellations of court resolution about its recognition it is unknown absent.
2. The guardian of property fulfills the tax liability on the tax discharge from property of the physical person recognized by court is unknown absent.
3. If property of physical person, acknowledged it is unknown absent, there is not enough for repayment of its tax debt, then outstanding part of tax debt is written off according to the decision on write-off of tax debt.
The decision on write-off of tax debt is passed by tax authority based on the court resolution which took legal effect about insufficiency of property.
4. In case of cancellation of court resolution about recognition of person it is unknown absent action of earlier cancelled tax debt renews tax authority irrespective of the term of limitation period according to the decision on cancellation of the decision on write-off of tax debt and is subject to collection.
The decision on cancellation of the decision on write-off of tax debt is passed by tax authority based on the court resolution which took legal effect about cancellation of the decision on recognition of person is unknown absent.
1. The tax debt of the died physical person formed on the date of his death or for date of the introduction in legal force of court resolution about the announcement by his dead if other is not established by this Article, is settled by the heir (heirs) within the cost of the inherited property and in proportion to share in inheritance for date of its acceptance.
Repayment of the tax debt formed on the date of death or for date of the introduction in legal force of court resolution about the announcement the dead of the individual entrepreneur or person who was engaged in private practice is performed according to the procedure, provided by this Article.
2. If the orphan child, the child, without parental support, is heir of the died physical person who was not staying on the registration registry of the individual entrepreneur and (or) person who was engaged in private practice, then such heir is exempted from repayment of tax debt of the testator, and the tax debt of the testator is written off based on the decision on write-off of tax debt.
The decision on write-off of tax debt is passed by tax authority based on the document confirming the status of the orphan child, child without parental support, and data on registration accounting in tax authority and tax debt on the date of death.
3. If heir of the died individual entrepreneur and (or) person who was engaged in private practice is the orphan child, the child, without parental support, then the obligation on repayment of tax debt of the testator is assigned to such heir only based on the court resolution which took legal effect about collection of tax debt.
The tax authority appeals with the recovery suit of tax debt to court based on the document confirming the status of the orphan child, child without parental support, and data on registration accounting in tax authority and tax debt on the date of death.
In case of refusal in satisfaction of the recovery suit of tax debt the tax debt of the testator is written off according to the decision on write-off of tax debt.
The decision on write-off of tax debt is passed by tax authority based on the court resolution which took legal effect about refusal in satisfaction of the recovery suit of tax debt.
4. If the property of the died physical person is not enough for repayment of tax debt, then outstanding part of tax debt is written off according to the decision on write-off of tax debt.
The decision on write-off of tax debt is passed by tax authority based on the court resolution which took legal effect about insufficiency of property.
5. In the absence of heirs or refusal of all heirs of inheritance and cession of property in municipal property the tax debt of the died physical person is written off according to the decision on write-off of tax debt.
The decision on write-off of tax debt is passed by tax authority based on the court resolution which took legal effect about recognition of property of the died physical person escheated.
6. In case of cancellation of court resolution about the announcement of physical person by the dead action of earlier cancelled tax debt of such physical person irrespective of the term of limitation period is resumed tax authority according to the decision on cancellation of the decision on write-off of tax debt and is subject to collection.
The decision on cancellation of the decision on write-off of tax debt is passed by tax authority based on the court resolution which took legal effect about cancellation of court resolution about the announcement of physical person to the dead.
1. For the purposes of this Article person stopping activities are recognized:
the liquidated legal entity - the resident;
the structural division of the legal entity stopping activities in the Republic of Kazakhstan - the nonresident;
the permanent organization of the legal entity stopping activities in the Republic of Kazakhstan - the nonresident;
the structural division of the legal entity stopping activities - the resident;
the individual entrepreneur stopping activities;
the person stopping activities who is engaged in private practice;
the legal entity reorganized by allocation, merge, separation or accession;
permanent organization without opening of structural division of the legal entity - the nonresident, transferring the rights and obligations to the foreign legal entity - to the resident.
2. Liquidating tax statements are constituted on types of tax, payments in the budget and to social payments on which person stopping activities is payer and (or) the tax agent, from the beginning of tax period at which there was obligation on submission of liquidating tax statements, before date of submission to tax authority of such reporting.
If the term of submission of the next tax statements for the tax period preceding tax period in which there was obligation on submission of such next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.
3. Tax payment, payments in the budget and the social payments reflected in the next tax statements provided according to part two of Item 2 of this Article, and liquidating tax statements is made no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.
4. In case of the termination of implementation of the activities connected with cash calculations, person stopping activities shall provide to tax authority in the location the tax statement for the removal from accounting of cash register (in the presence) according to the procedure determined by this Code.
5. Person stopping activities from the date of submission to the relevant registering body of the statement for the activities termination, is recognized tax authority the taxpayer who is at liquidation stage (the activities termination).
Information about such taxpayer within three working days following behind day of submission of the statement specified in part one of this Item joins in the list of the taxpayers who are at liquidation stage (the activities termination), which is subject to placement on Internet resource of authorized body.
6. Proper execution by person stopping activities of the tax liability is checked by implementation of tax administration, including conducting tax audit, according to this Code.
Tax audit is not carried out in case of the termination of activities in the simplified procedure.
Procedures for execution of the tax liability in case of liquidation, reorganization and the termination of activities by taxpayers (tax agents), including separate categories of taxpayers (tax agents), the simplified procedure for execution of the tax liability in case of the activities termination, and also conditions of reference of taxpayers to separate categories of taxpayers are determined by authorized body.
7. The exception of the taxpayer of the list of the taxpayers who are at liquidation stage (the activities termination) is made by tax authority within three working days following behind day:
1) receipts of data on exception of registers of numbers;
2) removals from registration accounting of the individual entrepreneur or person who is engaged in private practice;
3) decision about refusal in removal from registration accounting of the individual entrepreneur or person who is engaged in private practice;
4) addresses of the taxpayer about change of the decision on liquidation (the activities termination).
1. For the purposes of this Article the liquidated taxpayer are recognized:
the liquidated legal entity - the resident;
the structural division of the legal entity stopping activities in the Republic of Kazakhstan - the nonresident;
the permanent organization of the legal entity stopping activities in the Republic of Kazakhstan - the nonresident;
the structural division of the legal entity stopping activities - the resident.
2. The obligation on submission of liquidating tax statements, stipulated in Item 2 Articles 74 of this Code, arises within three working days from the date of approval of the interim liquidation balance sheet at the following persons:
the liquidated legal entity - the resident;
the structural division stopping activities in the Republic of Kazakhstan or permanent organization of the legal entity - the nonresident;
the structural division of the legal entity stopping activities - the resident in case such structural division is recognized by the independent taxpayer, payments in the budget.
Submission of liquidating tax statements, stipulated in Item 2 Articles 74 of this Code, is the basis for implementation of tax administration, including conducting tax audit.
3. The tax debt of the liquidated taxpayer is repaid by money of such faces including received from realization of their property according to the procedure of the priority established by the laws of the Republic of Kazakhstan.
The tax debt of the structural division of the legal entity stopping activities - the resident, structural divisions of the legal entity - the nonresident through the permanent organization stopping activities or structural division is settled by money of the legal entity who created them.
If the property of the liquidated taxpayer is not enough for repayment in full tax debt, the rest of tax debt is settled by founders (participants) of the liquidated taxpayer in the cases established by the laws of the Republic of Kazakhstan.
4. The amounts of customs duties, customs fees, taxes and penalty fee which are excessively (mistakenly) paid by the liquidated taxpayer of the amount of taxes, payments to the budget and penalty fee, penalties, and also excessively paid and (or) excessively collected are subject according to the procedure of and taking into account the conditions established by the legislation of the Republic of Kazakhstan, to offsetting on account of repayment of its debt, and the rest - to return to the liquidated taxpayer.
In cases if the liquidated taxpayer is the legal entity having the structural division, the amounts specified in part one of this Item are subject to offsetting also on account of debt repayment of structural division of such taxpayer.
If the liquidated taxpayer for date of removal from registration accounting of the taxpayer on value added has the excess amount on the value added tax referred in offsetting over the amount of the accrued tax which is subject to return, the specified excess is subject to return according to the procedure, determined by this Code.
5. In case of origin at the liquidated taxpayer during the period from the date of submission of liquidating tax statements before date of completion of tax administration of the tax liabilities on calculation and tax payment and payments in the budget, the social obligation such person shall fulfill the specified obligations in full based on the notification on the amounts added during liquidation.
At the same time tax payment and payments in the budget, the social payments reflected in the additional tax statements provided according to part one of this Item is made no later than ten calendar days from the date of submission to tax authority of such additional tax statements.
6. In case of the income of physical persons and nonresidents, taxable at payment source, in the form of dividends during the period from the date of following behind day of completion of tax administration about day of approval of the liquidation balance sheet the liquidated legal entity shall provide to tax authority in the location additional tax statements to liquidating tax statements on such tax liability and perform it in full.
7. The basis for submission by the liquidated taxpayer of the liquidation balance sheet to tax authority in the location is simultaneous observance of the following conditions:
1) lack of tax debt, debt on social payments, including following the results of the performed tax administration;
2) lack of excessively (mistakenly) paid amounts of taxes, payments in the budget, penalty fee and penalties, excess of the value added tax carried in offsetting, over the amount of the accrued tax, and also excessively paid and (or) excessively collected amounts of the customs duties, customs fees, taxes and penalty fee which are subject to return according to the procedure and cases which are determined by the legislation of the Republic of Kazakhstan.
8. The liquidation balance sheet provided according to Item 7 of this Article the liquidated taxpayer is the basis for the direction tax authority in registering body of the data on lack (availability) of debt providing absence at the liquidated taxpayer of debt with the notice on it of such taxpayer.
9. The liquidated taxpayer shall address to registering body for completion of the procedure of the termination of activities no later than three working days from the date of receipt of the notice of tax authority on the direction in registering body of the data on lack (availability) of debt providing lack of debt at it.
1. The individual entrepreneur or person who is engaged in private practice no later than thirty calendar days from the date of decision making about the activities termination at the same time represents to tax authority in the location:
1) statement for the activities termination;
2) liquidating tax statements according to Item 2 of Article 74 of this Code.
2. The tax debt of the individual entrepreneur stopping activities or person who is engaged in private practice is settled by the money of such person including received from realization of their property according to the procedure of the priority established by the laws of the Republic of Kazakhstan.
3. The individual entrepreneur or person who is engaged in private practice is recognized stopped activities in case of removal of such persons from registration accounting in tax authority.
The basis for removal of the individual entrepreneur or person who is engaged in private practice from registration accounting is simultaneous observance of the following conditions:
1) lack of tax debt, debt on social payments, including following the results of the performed tax administration;
2) lack of excessively (mistakenly) paid amounts of taxes, payments in the budget, penalty fee and penalties, and also excessively paid and (or) excessively collected amounts of the customs duties, customs fees, taxes and penalty fee which are subject to return according to the procedure and cases which are determined by the legislation of the Republic of Kazakhstan.
4. Discrepancy of the individual entrepreneur or person who is engaged in private practice, to conditions, stipulated in Item 3 these Articles following the results of the carried-out tax administration is the basis for refusal in removal from registration accounting.
5. Information on removal and on refusal in removal from registration accounting of the individual entrepreneur and person who is engaged in private practice is subject to placement on Internet resource of authorized body.
6. The tax authority has the right to carry out tax administration of activities of the individual entrepreneur or person who is engaged in private practice after the termination of such activities by physical person in the simplified procedure within the term of limitation period.
In case of identification of discrepancies (violations) by tax authority on the activities specified in parts one of this Item, physical person:
1) estimates the tax liabilities on taxes, payments in the budget and the social obligation according to the legislation of the Republic of Kazakhstan existing at the time of implementation of such activities;
2) also the social obligation according to the legislation of the Republic of Kazakhstan fulfills the tax liabilities.
1. Execution of the tax liability of the reorganized legal entity, except for submissions of liquidating tax statements by reorganization by separation and allocation, is assigned to his legal successor.
Establishment of the legal successor, and also share of its participation in repayment of tax debt of the reorganized legal entity is performed according to the civil legislation of the Republic of Kazakhstan.
2. Reorganization of the legal entity is not the basis of change of completion dates of the tax liability on tax payment, payments in the budget by the legal successor.
3. The amounts of customs duties, customs fees, taxes and penalty fee which are excessively (mistakenly) paid by the reorganized legal entity of the amount of taxes, payments to the budget and penalty fee, penalties, excess of the value added tax, and also excessively paid and (or) excessively collected are subject according to the procedure of and taking into account the conditions established by the legislation of the Republic of Kazakhstan, to offsetting on account of debt repayment of such person and (or) its structural division, and the rest - to return to the legal successor of the reorganized legal entity is pro rata to share in the property received by it by reorganization.
4. The legal entity reorganized by merge or accession within three working days from the date of approval of the transfer act at the same time represents to tax authority in the location:
1) liquidating tax statements, stipulated in Item 2 Articles 74 of this Code;
2) transfer act.
5. The legal entity within three working days from the date of decision making about reorganization in the way:
1) separations 74 of this Code, and the tax statement for conducting tax audit represent to tax authority in the location liquidating tax statements, stipulated in Item 2 Articles;
2) allocations is represented to tax authority in the location by the tax statement for conducting tax audit.
6. The basis for representation by the legal entity reorganized by separation or allocation, the separation balance sheet in tax authority in the location simultaneous compliance of such legal entity following the results of the carried-out tax audit is to the following conditions:
1) lack of tax debt, debt on social payments;
2) lack of excessively (mistakenly) paid amounts of taxes, payments in the budget, penalty fee and penalties, and also excessively paid and (or) excessively collected amounts of the customs duties, customs fees, taxes and penalty fee which are subject to return according to the procedure and cases which are determined by the legislation of the Republic of Kazakhstan.
7. The separation balance sheet provided according to Item 6 of this Article in the reorganized way of separation and allocation by the legal entity is the basis for the direction tax authority in registering body of the data on lack (availability) of debt providing absence at the reorganized legal entity of debt with the notice on it of such legal entity.
8. The tax authority after receipt of data of registers of numbers on reorganization of the legal entity transmits balance on personal accounts of such legal entity to the relevant tax authority.
1. For the purposes of this Article:
the permanent organization of the nonresident is understood as permanent organization without opening of structural division of the legal entity - the nonresident under;
by the legal entity - the nonresident the legal entity - the nonresident, performing activities through permanent organization without opening of structural division is understood;
by the foreign legal entity - the resident the legal entity created by the legislation of foreign state is understood, the place of effective management (the location of the actual governing body) of which is in the Republic of Kazakhstan and to which pass the rights and obligations of permanent organization of the nonresident.
2. In case of acceptance by the legal entity - the nonresident of the decision on transfer of the place of effective management (the location of the actual governing body) from foreign state to the Republic of Kazakhstan, permanent organization of such person shall transfer the rights and obligations to the specified legal entity - the nonresident according to the transfer act.
At the same time the legal entity - the nonresident within three working days following behind day of submission by such person of the tax statement for statement on registration accounting shall inform tax authority in the location of permanent organization of the nonresident on assignment of rights and obligations by such permanent organization to the foreign legal entity - the resident.
3. The permanent organization of the nonresident within fifteen calendar days from the date of statement of the legal entity - the nonresident on registration accounting as the taxpayer - the foreign legal entity - the resident shall provide to tax authority:
1) the tax statement for the termination of activities through permanent organization;
2) liquidating tax statements;
3) transfer act.
4. Execution of the tax liability of permanent organization of the nonresident who transferred the rights and obligations to the foreign legal entity - to the resident, is assigned to the foreign legal entity - the resident.
5. Assignment of rights and obligations by permanent organization of the nonresident to the foreign legal entity - the resident is not the basis of change of completion dates of the tax liability on tax payment, payments in the budget by the legal successor.
6. The amounts of taxes, payments of the budget which are excessively (mistakenly) paid by permanent organization of the nonresident and penalty fee, penalties, and also excessively paid and (or) excessively collected amounts of customs duties, customs fees, taxes and penalty fee are subject according to the procedure of and taking into account conditions which are established by the legislation of the Republic of Kazakhstan, to offsetting on account of debt repayment of such permanent organization, and the rest - to return to the foreign legal entity - the resident.
7. The termination of activities through permanent organization removal of such permanent organization from registration accounting of the legal entity - the nonresident is recognized.
The tax authority after receipt of the documents of permanent organization of the nonresident specified in Item 3 of this Article transmits balance on personal account to tax authority in the location of the foreign legal entity - the resident.
1. The tax liability of the legal entity stops after:
1) liquidations of such person;
2) reorganization of such person by accession (concerning the joined legal entity), merges and separations.
2. The tax liability of the individual entrepreneur, person who is engaged in private practice stops after the termination by such persons of activities according to the procedure, determined by the legislation of the Republic of Kazakhstan.
3. The tax liability of physical person stops in case of death or the announcement his dead based on the court resolution which took legal effect taking into account Article provisions 73 of this Code.
The tax authority before application of methods of ensuring execution of the tax liability in the cases provided by this Code performs provisional measures of ensuring execution of the tax liability by representation:
1) notices of tax authority;
2) notifications of tax authority of information and precautionary nature;
3) notifications of tax authority of binding character.
1. The tax authority informs the taxpayer (tax agent):
1) about availability of tax debt in the amount which is not exceeding the extreme size of tax debt.
For the purpose of this subitem the taxpayer (tax agent) is understood as the legal entity, structural division of the legal entity, the nonresident performing activities in the Republic of Kazakhstan through permanent organization, the individual entrepreneur, person who is engaged in private practice;
2) about making of settlement with the taxpayer who did not perform the notification on confirmation of the actual making of turnover on sales of goods, performance of works and rendering services;
3) about making of settlement with the taxpayer, the notification on confirmation of the actual making of turnover on sales of goods, to which performance of works and rendering services by acknowledged unexecuted.
2. The notice on availability of tax debt is submitted tax authority to the taxpayer (tax agent) no later than five working days from the date of formation of tax debt in the amount which is not exceeding the extreme size of tax debt.
3. The notices specified in subitems 2) and 3) of Item 1 of this Article are represented to the partner of the taxpayer who is receiver of goods, works, services in the electronic invoice reflected in the notification provided by the subitem 5) of Item 1 of Article 82 of this Code within one working day following behind day of suspension of the statement of electronic invoices to the taxpayer.
Such notices contain the information about the specified electronic invoices.
1. Treat notifications of tax authority of information and precautionary nature:
1) the notification on the amount of the estimated property tax.
The notification on the amount of the estimated property tax contains data on the amount of the estimated tax and deadline of execution of the tax liability.
The notification on the amount of the estimated property tax is submitted to the taxpayer (tax agent) no later than ten working days from the date of calculation of the property tax by tax authority with indication of the amount of the estimated tax and deadline of execution of the tax liability;
2) the notification on the amount of the taxes and (or) payments estimated in tax authority.
The notification on the amount of the taxes and (or) payments estimated in tax authority contains data on the amount of the estimated taxes, payments and deadline of execution of the tax liability, except the property tax.
The notification on the amount of the taxes and (or) payments estimated in tax authority is submitted to the taxpayer (tax agent) no later than ten working days from the date of calculation by tax authority based on the data received from authorized state bodies within competences with indication of the amount of the estimated tax and (or) payments and deadline of execution of the tax liability;
3) the notification on the added amount of payment for negative impact on the environment.
The notification on the added amount of payment for negative impact on the environment contains data on the amount of the added payment and deadline of execution of the tax liability.
The notification on the added amount of payment for negative impact on the environment is submitted to the taxpayer (tax agent) no later than ten working days from the date of receipt of data on the added payment amount from authorized body in the field of environmental protection and its territorial subdivisions about the actual amounts of negative impact on the environment;
4) the difference notice, revealed by results of cameral control.
The difference notice, revealed by results of cameral control, contains the description of the revealed discrepancies and the period in which these discrepancies are revealed, for independent elimination by their taxpayer (tax agent) or submission of the explanation.
The difference notice, revealed by results of cameral control, is submitted to the taxpayer (tax agent) within thirty working days following behind day of completion of cameral control;
5) the notification on confirmation of the actual making of turnover on sales of goods, performance of works and rendering services.
The notification on confirmation of the actual making of turnover on sales of goods, performance of works and rendering services contains the activity description on sales of goods, performance of works and rendering services on which the tax authority has doubts in their actual making, and the period in which they are made, for independent elimination by their taxpayer (tax agent) or submission of the explanation confirming the actual making of such turnover.
The notification on confirmation of the actual making of turnover on sales of goods, performance of works and rendering services is submitted to the taxpayer (tax agent) within thirty working days following behind day of identification of transactions on sales of goods, performance of works and rendering services on which the tax authority has doubts in their actual making;
6) the notification on statement on registration accounting in tax authority.
The notification on statement on registration accounting contains the description of signs of violation of requirements of tax registration and the period of emergence of such signs for independent statement on registration accounting of the taxpayer (tax agent) or submission of the explanation in tax authority.
The notification on statement on registration accounting in tax authority is submitted to the taxpayer (tax agent) following the results of monitoring of observance of requirements of tax registration;
7) the notification on the amount of excess of the value added tax confirmed to return in the simplified procedure.
The notification on the amount of excess of the value added tax confirmed to return in the simplified procedure contains data on the amount of excess of the value added tax confirmed to return and informs on need of submission of the tax statement on return of the amount of excess of the value added tax.
The notification on the amount of excess of the value added tax confirmed to return in the simplified procedure is submitted to the taxpayer (tax agent) within two working days following behind day of submission of the requirement about return of the amount of excess of the value added tax;
8) notification on receipt of the statement for commodity importation and payment of indirect taxes.
The notification on receipt of the statement for commodity importation and payment of indirect taxes is submitted to the taxpayer of the Republic of Kazakhstan who performed commodity export in state members of EEU in case of obtaining from tax authorities of state members of EEU which taxpayers import goods, statements for commodity importation and payment of indirect taxes electronically.
The notification on receipt of the statement for commodity importation and payment of indirect taxes is submitted within ten working days from the date of receipt of such statement.
2. Completion date of notifications of information and precautionary nature constitutes thirty working days following behind day of delivery if other is not established by this Item.
Completion date of the notification on confirmation of the actual making of turnover on sales of goods, performance of works and rendering services constitutes ten working days following behind day of delivery.
Notifications on the amount of excess of the value added tax confirmed to return in the simplified procedure and on receipt of the statement for commodity importation and payment of indirect taxes have no completion date.
1. Treat notifications of tax authority of binding character:
1) notification on results of tax audit.
The notification on results of tax audit is submitted to the taxpayer (tax agent) no later than five working days from the date of delivery of the act of tax audit in case of identification following the results of the carried-out tax audit of the violations leading to charge of the amounts of taxes and payments in the budget, to reduction of losses, non-confirmation to return of the amounts of excess of the value added tax and (or) corporate (individual) income tax withheld at payment source from the income of nonresidents;
2) notification on results of consideration of the claim of the taxpayer (tax agent) to the notification on results of tax audit.
The notification on results of consideration of the claim of the taxpayer (tax agent) to the notification on results of tax audit is submitted to the taxpayer (tax agent) no later than five working days from the date of decision making by results of consideration of the claim in case of cancellation of the appealed notification on results of tax audit in part;
3) notification on elimination of violations of the tax legislation of the Republic of Kazakhstan.
The notification on elimination of violations of the tax legislation of the Republic of Kazakhstan is submitted to the taxpayer (tax agent) no later than five working days from the date of identification of violations of the tax legislation of the Republic of Kazakhstan in case of detection by tax authority of the facts of non-compliance by the taxpayer (tax agent) of the requirements established by this Code;
4) the notification on the amounts added during liquidation.
The notification on the amounts added during liquidation contains data on the amount of the accrued taxes, payments in the budget and social payments during liquidation and deadline of execution of the tax liability.
The notification on the amounts added during liquidation is submitted to the liquidated taxpayer (tax agent) no later than five working days from the date of delivery of the act of liquidating tax audit in case of origin during the period from the date of submission of liquidating tax statements before date of completion of tax administration of obligations on calculation and tax payment, payments in the budget and social payments;
5) notification on confirmation of the location (absence) of the taxpayer.
The notification on confirmation of the location (absence) of the taxpayer is submitted to the taxpayer (tax agent) within one working day following behind day of creation of the act of tax inspection in case of absence at the time of tax inspection of the taxpayer (tax agent) in the location specified in registration data;
6) notification on repayment of tax debt.
The notification on repayment of tax debt is submitted to the taxpayer (tax agent) no later than five working days following behind day of formation of tax debt at the legal entity, structural division of the legal entity, the nonresident performing activities in the Republic of Kazakhstan through permanent organization, the individual entrepreneur, person who is engaged in private practice in the amount exceeding the extreme size of tax debt;
7) notification on the accounts receivable confirmation.
The notification on the accounts receivable confirmation is submitted to debtor of the taxpayer (tax agent) in case of default the taxpayer (tax agent) of tax debt after taking measures of recovery by enforcement by the money which is on its bank accounts not later than ten working days to the address of collection;
8) notification on repayment of tax debt of physical persons.
The notification on repayment of tax debt of physical persons is submitted to the taxpayer in case of formation of tax debt at physical person on the tax liabilities which are not connected with implementation of business activity and private practice.
The notification on repayment of tax debt of physical persons is submitted to the taxpayer no later than twenty working days from the date of formation of tax debt.
2. Completion date of notifications of binding character constitutes thirty working days following behind day of delivery if other is not established by this Item.
Completion date of the notification about:
1) repayment of tax debt is constituted by ten working days following behind day of delivery;
2) the accounts receivable confirmation is constituted by twenty working days following behind day of delivery;
3) confirmation of the location (absence) of the taxpayer is constituted by twenty working days following behind day of delivery.
1. The tax authority in the cases determined by this Code applies methods of ensuring execution of the tax liability (further - providing method)
2. Providing methods - the measures of property and (or) restrictive nature stimulating proper execution of the tax liability by the taxpayer (tax agent).
3. Methods of providing are:
1) charge of penalty fee;
2) suspension of account transactions;
3) restriction on hand property;
4) suspension of the statement of electronic invoices;
5) restriction of access to Internet resources and (or) the Internet platform of the foreign company performing activities by means of the Internet platform in the territory of the Republic of Kazakhstan (further - restriction of access to Internet resources and (or) the Internet platform).
4. The providing methods specified in subitems 2) and 3) of Item 3 of this Article are subject to cancellation:
1) from the date of the introduction in legal force of court resolution about recognition of the taxpayer by the bankrupt regarding the amounts included in the register of requirements of creditors;
2) from the date of approval by court of the agreement on approval of the plan of the rehabilitation procedure regarding the amounts included in the register of requirements of creditors;
3) from the date of the introduction in legal force of court resolution about approval of the agreement on debt restructuring regarding the amounts included in such agreement;
4) from the date of acceptance by authorized body on regulation, control and supervision of the financial market and the financial organizations of the decision on deprivation of the license of bank branch - the nonresident of the Republic of Kazakhstan, branch of the insurance (reinsurance) organization - the nonresident of the Republic of Kazakhstan on carrying out banking activities;
5) from the date of the introduction in legal force of court resolution about involuntary liquidation of bank of the second level, the insurance (reinsurance) organization;
6) in cases, stipulated in Item the 7th Article 86 and Item 5 of article 87 of this Code.
5. Application of the methods of providing specified in subitems 1), 2) and 4) of Item 3 of this Article stops:
1) in case of appeal of the notification on results of tax audit in authorized body:
before pronouncement of the decision by authorized body by results of consideration of the claim;
for fifteen working days from the moment of removal by results of consideration of the claim of the decision on leaving without satisfaction;
2) in case of appeal of the notification on results of tax audit in court - to the introduction in legal force of court resolution by results of consideration of the claim.
1. Penalty fee is charged irrespective of application of other methods of providing, measures of recovery by enforcement and other measures of responsibility for violation of the tax legislation of the Republic of Kazakhstan.
2. Penalty fee is charged banking organization for:
1) non-compliance with priority of write-off of the amounts from bank accounts;
2) not transfer their (not transfer) in the budget;
3) untimely budget contribution:
written-off amounts from bank accounts of taxpayers (tax agents);
the placed cash in cash desks of banking organization on account of tax payment and payments in the budget, including advance and (or) current payments on them, penalty fee, penalties;
the added bank remunerations.
3. Penalty fee is not charged:
1) to the creditor of compulsorily liquidated bank of the second level or the bank branch stopping activities - the nonresident of the Republic of Kazakhstan if liquidation or the termination of activities of debtor were the single origin of tax debt, - from acceptance date authorized body on regulation, control and supervision of the financial market and the financial organizations of the decision on deprivation of the license;
2) on the excess profit tax for the period, preceding five tax periods about calendar year in which violation of the tax legislation of the Republic of Kazakhstan is revealed;
3) in case of calculation or review of assessed taxes by tax authority on property and vehicles from physical persons after payment due date of these taxes for the corresponding tax period;
4) in case of forced release of the announced shares - from the date of submission of the claim in court for forced release of the announced shares and before the end of their placement;
5) in case of recognition of physical person it is unknown absent - from the date of the introduction in legal force of court resolution about its recognition it is unknown absent;
6) in case of excitement according to the Law of the Republic of Kazakhstan "About recovery of solvency and bankruptcy of citizens of the Republic of Kazakhstan" or "About rehabilitation and bankruptcy" proceeedings about application of the procedure of recovery of solvency or judicial bankruptcy, either bankruptcy, or rehabilitation - from the date of removal of the corresponding court resolution by court regarding the amount included in the register of requirements of creditors;
7) in case of application of the procedure of debt restructuring - from the date of removal of court resolution about application of such procedure regarding the amount included in the agreement on debt restructuring;
8) in the period of the imposed state of emergency and (or) the declared emergency according to the legislation of the Republic of Kazakhstan;
9) on the amount of the estimated (accrued) taxes and payments in the budget which arose in case of violation by the participant of horizontal monitoring of the tax legislation of the Republic of Kazakhstan as a result of execution of the tax liabilities by it according to the received preliminary explanation, except for establishments of earlier unknown circumstances.
For the purposes of part one of this subitem earlier unknown circumstances the circumstances influencing the line item of authorized body reflected in the preliminary explanation provided at the request of the participant of horizontal monitoring which were not brought to the attention before authorized body are recognized:
1) in the specified request;
2) in the written explanations of the taxpayer (tax agent) provided to authorized body or to its officials within consideration of such request.
4. Charge of penalty fee is resumed in the following cases:
1) introductions in legal force of court resolution about refusal in recognition of the taxpayer by the bankrupt or application concerning it the rehabilitation procedure or the procedure of recovery of solvency or judicial bankruptcy - from the date of removal of court resolution about initiation of the corresponding production;
2) not conclusions the taxpayer of the agreement on debt restructuring or removal of court resolution about refusal in approval of such agreement - from the date of acceptance of court resolution about application of the procedure of debt restructuring;
3) in case of cancellation of court resolution about recognition of physical person it is unknown absent - from the date of the introduction in legal force of court resolution about recognition of physical person it is unknown absent.
1. Suspension of account transactions is made by pronouncement of the order by tax authority about suspension of account transactions according to bank accounts and (or) cash desk of the taxpayer (tax agent).
2. Suspension of account transactions according to bank accounts (except for correspondent) is made in the following cases:
1) defaults the taxpayer (tax agent) of tax debt in the amount exceeding the extreme size of tax debt;
2) non-executions of the notification on statement on registration accounting in tax authority;
3) not admission of officials of tax authority to tax audit and inspection of the taxation objects and (or) objects connected with the taxation except cases of violation of the procedure for conducting tax audit established by this Code by them;
4) non-executions of the difference notice, revealed by results of cameral control;
5) non-executions of the notification on the accounts receivable confirmation;
6) non-executions of the notification on confirmation of the actual making of turnover on sales of goods, performance of works and rendering services.
3. Suspension of account transactions on cash desk of the taxpayer (tax agent) is made in case of default by the taxpayer (tax agent) of tax debt in the amount exceeding the extreme size of tax debt.
4. Suspension of account transactions extends to all account transactions of the taxpayer (tax agent) if other is not established by part two of this Item.
Suspension of account transactions does not extend on:
1) transactions on payment and delivery of cash in banking organizations for subsequent their transfer on account of payment:
the taxes and payments in the budget provided by this Code;
customs payments, stipulated by the legislation Republic of Kazakhstan;
social payments;
the penalty fee added for their untimely payment;
the penalties which are subject to entering into the budget;
2) money withdrawal according to executive documents on indemnification, caused to life and health, collection of the alimony, the salary, pensions, benefits, dismissal wage payment and compensation with persons working according to the employment contract, payment of remuneration for the author's agreement, transfer of social payments, collection in the income of the state and also on repayment of tax debt, debt on social payments;
3) transactions on issue of cash of clients by banking organization when the order about suspension of transactions on cash desk is taken out concerning banking organization.
5. The order about suspension of account transactions:
1) according to bank accounts becomes effective from the date of obtaining by banking organization and is subject to unconditional execution;
2) on cash desk is subject to unconditional execution by the taxpayer (tax agent) of budget contribution of the coming cash no later than one working day following behind day of their receipt.
6. The order form of suspension of account transactions according to bank accounts is established by authorized body in coordination with National Bank.
7. The order about suspension of account transactions is cancelled by the tax authority which took out such order no later than one working day following behind day of elimination of the reasons of suspension of account transactions.
1. Restriction on hand with property of the taxpayer (tax agent) is made by tax authority in cases:
1) defaults the taxpayer (tax agent) of tax debt in the amount exceeding the extreme size of tax debt - within the amount of tax debt;
2) appeals by the taxpayer (tax agent), except for the participant of horizontal monitoring, the notification on results of tax audit - within the appealed amount reflected in notifications on results of tax audit.
The inventory limited at the disposal of property is made in the presence of the taxpayer (tax agent).
In case of absence of the taxpayer (tax agent) in the location specified in registration data, the tax inspection confirmed with the act, the inventory limited at the disposal of property is made without participation of the taxpayer (tax agent).
2. Are not subject to restriction on hand: critical infrastructure; electric, thermal and other types of energy; food or raw materials, storage duration and (or) the validity of which does not exceed one year.
3. The property of the taxpayer (tax agent) limited on hand transferred (received) to financial leasing or provided as a deposit before cancellation of the agreement of leasing and (or) pledge is not subject to withdrawal.
The single dwelling is subject to withdrawal only based on the court resolution which took legal effect.
4. Change of terms of the contract (prolongation of the duration of the agreement, subleasing and (or) repledge) from the date of restriction of the order by tax authority by property and before its cancellation is forbidden to the taxpayer (tax agent).
5. The tax authority cancels restriction on hand with property in cases:
1) repayments by the taxpayer (tax agent) of the amounts of tax debt by payment;
2) cancellations of the notification on results of tax audit by the decision of authorized body or the court resolution which took legal effect completely;
3) appeals of registering body for state registration of the property turned (arrived) in property state;
4) decision makings by authorized body on management of state-owned property about acceptance in state-owned property.
6. The decision on restriction on hand with property of the taxpayer (tax agent), the act of the inventory limited at the disposal of property, the decision on restriction cancellation on hand to property go to registering body and are represented to the taxpayer (tax agent).
1. Suspension of the statement of electronic invoices is made by tax authority within one working day following behind day:
1) non-execution or decision by tax authority about recognition unexecuted notifications on confirmation of the actual making of turnover on sales of goods, performance of works and rendering services;
2) non-executions of the notification on confirmation of the location of the taxpayer (tax agent);
3) the expirations of submission of tax statements on the value added tax the taxpayer on value added who was independently not representing such tax statements within six last months;
4) suspensions by the taxpayer on value added of submission of tax statements on such tax before date of renewal of submission of such tax statements;
5) introductions in legal force of court resolution about recognition of invalid registration of the individual entrepreneur or legal entity;
6) introductions in legal force of court resolution about recognition of invalid re-registration of the legal entity;
7) introductions in legal force of court resolution about recognition of the physical person who is the first head of the legal entity or the individual entrepreneur incapacitated or it is limited by capable;
8) introductions in legal force of court resolution about recognition of the physical person who is the first head of the legal entity or the individual entrepreneur it is unknown absent;
9) receipts of data from the register of numbers about death or recognitions of the physical person who is the first head of the legal entity or the individual entrepreneur, the dead;
10) introductions in legal force of court resolution by which the physical person who is the first head or the single founder (participant) of the legal entity or the individual entrepreneur is found guilty of making of criminal offense on activities of this legal entity or individual entrepreneur for Articles 216, 238 or 245 Criminal Codes of Kazakhstan;
11) pronouncement of the resolution on search of the physical person who is the first head of the legal entity or the individual entrepreneur;
12) receipts of data that the purpose of stay is not connected with implementation of labor activity in the Republic of Kazakhstan or the permitted stay term in the territory of the Republic of Kazakhstan of the physical person - the foreigner or the person without citizenship who is the first head or the single founder (participant) of the legal entity or the individual entrepreneur expired;
13) inclusions of the individual entrepreneur in the register of the idle taxpayers;
14) inclusions in the register of the idle taxpayers of the taxpayer, the first head or the single founder (participant) of which is the first head or the single founder (participant) of the legal entity - the taxpayer on value added;
15) non-executions by the taxpayer of the notification on expected discrepancies by results of cameral control.
2. Suspension of the statement of electronic invoices is cancelled by tax authority within one working day following behind day:
1) elimination of the reasons of such suspension in the cases specified in subitems 1) - 4) and 12) - 14) Item 1 of this Article;
2) the terminations of compliance to the conditions provided by subitems 7) - 12) Item 1 of this Article.
3. Decisions on suspension and cancellation of suspension of the statement of electronic invoices are accepted by tax authority in information system of electronic invoices within one working day following behind day of emergence of the basis for acceptance.
Decisions on suspension and cancellation of suspension of the statement of electronic invoices are represented to the taxpayer within one working day following behind day of acceptance.
4. The information about taxpayers which suspends the statement of electronic invoices is placed on Internet resource of authorized body within one working day following behind day of decision about suspension of the statement of electronic invoices.
These data are subject to exception from Internet resource of authorized body within one working day from the date of cancellation of the decision on suspension of the statement of electronic invoices.
1. Restriction of access to Internet resources and (or) the Internet platform is made based on the decision of tax authority on restriction of access to Internet resources and (or) the Internet platform.
2. The decision on restriction of access to Internet resources and (or) the Internet platform is taken out by tax authority in cases of non-execution by the foreign company performing activities by means of the Internet platform in the territory of the Republic of Kazakhstan:
1) notifications on statement on registration accounting in tax authority within one working day following behind day of the expiration of execution of the specified notification;
2) difference notices, revealed by results of cameral control, within one working day following behind day of the expiration of execution of the specified notification.
3. The tax authority represents the decision on restriction of access to Internet resources and (or) the Internet platform to authorized body in the field of mass media within three working days following behind day of pronouncement of such decision.
4. The authorized body in the field of mass media within three working days following behind day of receipt of the decision on restriction of access to Internet resources and (or) the Internet platform takes measures for restriction of such access.
5. Restriction of access to Internet resources and (or) the Internet platform is cancelled in case of elimination by the foreign company performing activities by means of the Internet platform in the territory of the Republic of Kazakhstan, the reasons which formed the basis for such restriction.
6. Tax authority:
1) passes the decision on lifting of restriction of access to Internet resources and (or) the Internet platform within one working day following behind day of elimination of the reasons of such restriction;
2) is represented by the decision on lifting of restriction of access to Internet resources and (or) the Internet platform to authorized body in the field of mass media within three working days following behind day of pronouncement of such decision.
7. The authorized body in the field of mass media within three working days following behind day of receipt of the decision on lifting of restriction of access to Internet resources and (or) the Internet platform takes measures for removal of such restriction.
1. Tax administration - complex of actions of tax authority and other authorized state bodies aimed at ensuring compliance with the tax legislation of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan, control of which observance is imposed on tax authorities, and on creation of conditions for tax payment and payments in the budget.
Tax administration is performed including using management system by tax risks.
2. Tax administration is based on the principles of creation of service procedures and applications of preventive measures on minimization of tax risk before application of control measures for minimization of tax risk and recovery by enforcement of tax debt.
For the purpose of of this Code service procedures are understood as the notice and (or) the notification of the taxpayer (tax agent), including by means of objects of informatization, about approach of terms of representation of tax forms, tax payment and payments in the budget, statements on registration accounting and (or) need of execution of other tax liabilities.
3. Tax administration includes:
1) tax registration;
2) application of cash registers;
3) acceptance of tax forms;
4) accounting of execution of the tax liability, obligation on transfer of social payments, penalties and penalty fee;
5) change of completion dates of the tax liability;
6) application of methods of providing;
7) cameral control;
8) control of the statement of electronic invoices;
9) tax monitoring;
10) tax control;
11) other forms of control;
12) recovery by enforcement of tax debt.
4. Customs authorities exercise tax control within the competence, apply methods of providing and measure of recovery by enforcement for the taxes which are subject to payment in connection with movement of goods through customs border of EEU according to this Code, the customs legislation of EEU and (or) the customs legislation of the Republic of Kazakhstan.
1. During introduction of emergency state or the announcement of emergency situation according to the legislation of the Republic of Kazakhstan tax administration is performed with the features provided by this Article.
2. Penalty fee is not charged in the period of the imposed state of emergency and (or) the declared emergency, and also during action of delay (payment by installments) for the tax payment and (or) payments provided to the taxpayer whose location is located in the area where state of emergency is imposed or emergency, and (or) injured with the circumstances which formed the basis for their introduction is declared.
3. The tax authority cancels orders about suspension of account transactions concerning taxpayers, the injured circumstances which formed the basis for introduction of emergency state or the announcement of emergency situation no later than one working day following behind day of obtaining from local executive bodies of the list of such taxpayers.
4. Stop:
1) application of methods of providing, and also completion dates of the notifications provided by Articles 82 and 83 of this Code;
2) submission of tax statements;
3) current of term of conducting tax audit.
Suspension of the actions provided by part one of this Item is performed concerning the taxpayer (tax agent):
1) the location of which is located in the area where state of emergency is imposed or emergency is declared, - for their action;
2) injured with the circumstances which formed the basis for introduction of emergency state or the announcement of emergency situation - for the term of no more than one month from the date of completion of the period of their action.
5. The basis for suspension of the actions provided by part one of item 4 of this Article is the list of the taxpayers determined by part two of item 4 of this Article provided by local executive body.
Data on suspension (or) renewal of submission of tax statements, current of term of conducting tax audit are published on Internet resource of authorized body no later than date of representation by local executive body of the list of the taxpayers determined by part two of item 4 of this Article.
6. The tax authority stops the term of limitation period regarding charge and (or) review of the estimated, added amount of taxes and payments of the budget concerning taxpayers and for the periods determined by part two of item 4 of this Article.
1. For the purpose of enhancement of tax administration tax authorities have the right to enable the realization of the pilot project providing other procedure for tax administration and execution of the tax liabilities by taxpayers including with assignment of functions of the tax agent.
In case of realization of pilot project the tax authority interacts with other authorized state bodies and the organizations.
Rules of realization of pilot project are determined by authorized body.
Rules of realization of pilot project shall contain:
1) purposes and tasks of pilot project;
2) procedure for realization of pilot project;
3) term of realization of pilot project;
4) categories of taxpayers (tax agents) to whom the pilot project will extend;
5) territory (site) of distribution of pilot project.
Rules of realization of pilot project are subject to execution by tax authorities, participants of pilot project, authorized state bodies and the organizations. During realization of pilot project participants of pilot project fulfill the obligations similar to the tax liabilities established by this Code, according to the procedure, determined by rules of realization of pilot project.
2. The pilot project is implemented following the results of the analysis of the legislation of the Republic of Kazakhstan with the corresponding reasons for need of enhancement of tax administration and execution of the tax liabilities by taxpayers.
The analysis is subject to publication on Internet resource of authorized body.
3. The decision on realization of pilot project is made in case of simultaneous observance of the following conditions:
1) justification as which it is understood that upgrade and enhancement of tax administration are performed for the purpose of simplification of execution of the tax liabilities, suppression of illegal economic activity and schemes of tax avoidance, and also protection of the rights and legitimate interests of fair taxpayers;
2) openness which is understood as availability of information on the entered pilot project, clarity of motives of its introduction, taking into account the restrictions set by the tax legislation of the Republic of Kazakhstan concerning tax secret;
3) feasibility which is understood as possibility of execution by taxpayers of conditions of the entered pilot project;
4) harmony and rationality which are understood as compliance of level of impact of pilot project of risk degree of approach of unfavorable events.
4. Start date of pilot project and category of taxpayers to whom the pilot project will extend are subject to publication in mass media at least in thirty calendar days before.
5. Participation of the taxpayer in pilot project is voluntary in cases if rules of realization of pilot projects:
1) establish for the taxpayer need of the additional expenses connected with realization of such pilot project, namely independent purchase of material means, the software and the related products (except for the computer equipment), the additional hiring of workers confirmed with availability of employment contracts;
2) extend to the tax liabilities fulfilled by the taxpayer for the tax periods preceding date of realization of pilot projects;
3) are connected with questions of tax registration, acceptance of forms of tax statements.
Voluntary participation of the taxpayer in the above-stated pilot projects and execution of rules of their realization do not exempt such taxpayer from execution of the tax liabilities provided by this Code taking into account the condition provided by part six of Item 1 of this Article.
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