ORDER OF THE MINISTRY OF STATE REVENUES OF THE REPUBLIC OF KAZAKHSTAN

of June 11, 2002 No. 562

About approval of the Method of administration of receipt in the income budget from the organization and carrying out lotteries

For the purpose of enhancement of administration of receipt in the income budget from the organization and carrying out lotteries of PRIKAZYVAYU:

1. Approve the enclosed Method of administration of receipt in the income budget from the organization and carrying out lotteries.

2. To department of document flow and departmental control (Burambayeva A. K.) bring this order to Departments and departments of the Ministry of state revenues of the Republic of Kazakhstan, the Tax Committees on areas, Astana, Almaty and the Tax Committee "Astana - zha§a - ¶ala".

3. To impose control of execution of this order on the vice-Minister of state revenues of the Republic of Kazakhstan Rakhmetov N. K.

4. This order becomes effective from the date of signing.

Approved by the order of the Minister of state revenues of the Republic of Kazakhstan of June 11, 2002 No. 562

Method of administration of receipt in the income budget from the organization and carrying out lotteries

This Method of administration of receipt in the income budget from the organization and carrying out lotteries (further - the Technique) is developed for the purpose of enhancement of administration of activities for the organization and carrying out lotteries, timely and complete receipt in the income budget from carrying out lotteries.

1. General provisions

1. In the territory of the Republic of Kazakhstan the lottery is group or mass game during which the organizer of lottery holds between participants of lottery - owners of lottery tickets draw of prize fund of lottery, at the same time loss of prize on any of lottery tickets does not depend on will and actions of all subjects of lottery activities, is only matter of luck and cannot be specially arranged by anybody.

2. In case of administration of receipt in the income budget from activities for the organization and carrying out lottery it is necessary to be guided by the following regulatory legal acts:

2) the Code of the Republic of Kazakhstan of January 30, 2001 "About administrative offenses";

3) the Law of the Republic of Kazakhstan of April 17, 1995 "About licensing";

4) the order of the Government of the Republic of Kazakhstan of July 8, 1999 N 939 "Questions of licensing of activities for the organization and carrying out lotteries (except state (national) in the Republic of Kazakhstan";

5) the order of the Government of the Republic of Kazakhstan of January 28, 2000 N 137 "About rates of excises on the excise goods made in the Republic of Kazakhstan and imported on customs area of the Republic of Kazakhstan, realized in the territory of the Republic of Kazakhstan and gaming";

6) the order of the Minister of state revenues of the Republic of Kazakhstan of October 7, 1999 N 1215 "About approval of Rules of issue of licenses for activities for the organization and carrying out lotteries";

7) Rules of creation of the Statement for registration (re-registration) of the taxation objects and objects connected with the taxation on the organization, carrying out lottery and implementation of lottery tickets and appendices to the specified Statement (forms 042.00, 042. 01, 042.02), Rules of creation of the declaration on excise and appendices to the specified Rules (forms 410.00, 410. 01), approved by the order of the Minister of state revenues of the Republic of Kazakhstan of September 18, 2001 N 1306 "About approval of rules of creation of tax statements";

8) the order of the Minister of state revenues of the Republic of Kazakhstan of December 28, 2001 N 1794 "About registration of the taxation objects and objects connected with the taxation when implementing separate types of business activity";

9) other regulatory legal acts of the Republic of Kazakhstan.

As the additional information it is necessary to use data on the held draws published in mass media.

2. Features of registration of activities for the organization and carrying out lottery

3. On each release in sale of lottery tickets the registration card which is filled according to the order of the Minister of state revenues of the Republic of Kazakhstan of December 28, 2001 N 1794 "About registration of the taxation objects and objects connected with the taxation when implementing separate types of business activity" is issued to the taxpayer.

4. In case of registration of release the reconciliation of the actual number of lottery tickets with the declared quantity is carried out to sale of lottery tickets by employees of the tax authority registering release. In case of reconciliation lack of tickets with identical series and numbers is checked.

3. Organization and conducting tax audits

5. Conducting tax audits is made according to the tax legislation of the Republic of Kazakhstan.

6. Conducting checks is preceded by collection of the materials including information from mass media on results of circulations.

7. When conducting tax audit the following questions are subject to obligatory examination:

1) filling of the Section "These Registration of Release in Sale of Lottery Tickets in the Tax Committee" of appendix to the Technique on the basis of the available data in the Tax Committee (the declaration, calculations, statements, etc.);

2) compliance of the data reflected in the materials provided by the taxpayer in case of receipt of the license with actual data;

3) availability and agreement performance with the companies at which the order for printing of lottery tickets is placed;

4) compliance of number of the made lottery tickets with the declared number of lottery tickets in the magazine of registration on all releases in sale of lottery tickets;

5) remaining balance under unused lottery tickets;

6) accuracy of the data, represented to the Tax Committee in forms:

201.02 - "Calculation for the individual income tax for the paid income assessed at payment source";

410.00 - "Declarations on excise";

410.01 - Appendix to the declaration "The Declared Revenue";

042. 00, 042.01, 042.02 - "The statement for registration (re-registration) of the taxation objects and objects connected with the taxation on the organization, carrying out and implementation of lottery tickets" and appendices to it namely:

- check of the declared revenue amount;

- check of the amount of prize fund;

- check of start and end date of implementation of lottery tickets;

- selective check of number and series of the lottery tickets received by the offtaker for sale;

7) filling of the Section "This by results of Check" of appendix to the Technique;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info