of October 31, 2025 No. 653
About approval of forms of decisions of body of the state revenues connected with monitoring of observance of requirements of tax registration
According to item 4 of Article 49, subitem 6) Item 1 of Article 82, Items 1 and 5 of article 107 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:
1. Approve:
1) form of the notification on statement on registration accounting in body of state revenues according to appendix 1 to this order;
2) form of the decision on recognition of the notification on statement on registration accounting in body of state revenues unexecuted according to appendix 2 to this order.
2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after official publication;
3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan provision in Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.
3. This order becomes effective since January 1, 2026 and is subject to official publication.
I.o of the Minister of Finance of the Republic of Kazakhstan
D. Temirbekov
Appendix 1
to the Order i.o the Minister of Finance of the Republic of Kazakhstan of October 31, 2025 No. 653
form
|
№______ |
from "__" ______ 20 ___ years |
In compliance with item 4 of Article 49, the subitem 6) Item 1 of Article 82 and Item 1 of article 107 of the Tax Code of the Republic of Kazakhstan (further – the Tax code)
____________________________________________________________________
(name, code, business and identification number of body
state revenues (further – OGD))
notifies you,
____________________________________________________________________
____________________________________________________________________
(surname, name, middle name (if it is specified in the document certifying
personality) or full name and individual identification
number / business-identifikatsionny number (further – the IIN/bin) the taxpayer)
that by results of monitoring of observance of requirements of tax registration signs of violation of requirements are revealed on:
(one of the corresponding cells is noted by the sign "X")
|
1 |
to obligatory statement on registration accounting of the taxpayer on value added | |
|
2 |
to statement on registration accounting as the individual entrepreneur | |
|
3 |
to statement on registration accounting of person who is engaged in private practice | |
|
4 |
to statement on registration accounting of the taxpayer performing separate types of activity | |
The notification is performed by giving:
|
And |
the tax statement according to Item 3 of article 101 of the Tax Code | |
|
(it is noted in case of the choice of cell 1) | ||
|
B |
notifications on the beginning of activities of the individual entrepreneur or person who is engaged in private practice according to Item 3 of article 97 of the Tax Code | |
|
(it is noted in case of the choice of one of cells 2 or 3) | ||
|
In |
notifications on the beginning or the termination of activities with the documents established according to the procedure of forming of base of taxpayers according to Item 5 of article 104 of the Tax Code. | |
|
(it is noted in case of the choice of cell 4) |
Completion date of this notification constitutes 30 (thirty) working days following behind day of delivery.
In case of non-execution of this notification in the specified time, OGD is made suspension of account transactions according to bank accounts according to article 86 of the Tax Code.
According to article 107 of the Tax Code in case of disagreement with violation the explanation in any form with reasons for the reasons of disagreement is submitted.
The taxpayer has the right to attach copies of the documents confirming its reasons to the explanation. In case of submission of the explanation the requirement of the documents which are not relating to the violations specified in the notification is not allowed.
If the provided explanation does not contain reasons and (or) reasons is not supported by the documents, OGD within 20 (twenty) working days following behind day of receipt of the explanation recognizes the notification unexecuted and passes the decision on recognition of the notification to unexecuted.
The decision on recognition of the notification unexecuted is submitted to the taxpayer within 2 (two) working days following behind day of pronouncement of such decision.
At the same time in case of recognition of the notification by unexecuted OGD thematic tax audit concerning statement on registration accounting in OGD is carried out.
Appendix with the description of the revealed violations on ____ the sheet(s).
Head (deputy
head of OGD) _____________________________________ ____________
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