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

of December 28, 2001 No. 1794

About registration of the taxation objects and objects connected with the taxation when implementing separate types of business activity

I ORDER:

1. Approve:

1) Rules of creation of registration card about registration (re-registration) of the taxation objects and objects connected with the taxation for wholesale and retail trade by gasoline (except aviation), diesel fuel according to Appendix 1 to this Order;

2) Rules of creation of registration card about registration (re-registration) of the taxation objects and objects connected with the taxation for production and realization of alcoholic products according to Appendix 2 to this Order;

3) Rules of creation of registration card about registration (re-registration) of the taxation objects and objects connected with the taxation for acceptance of glassware according to Appendix 3 to this Order;

4) Rules of creation of registration card about registration (re-registration) of the taxation objects and objects connected with the taxation on the organization, carrying out lottery and implementation of lottery tickets according to Appendix 4 to this Order;

5) Rules of creation of registration card about registration (re-registration) of the taxation objects and objects connected with the taxation on the fixed total tax according to Appendix 5 to this Order;

6) Rules of creation of the registration accounting card of the taxation objects and objects connected with the taxation for production, wholesale and import of tobacco products according to appendix 6 to this order.

2. To territorial tax authorities:

1) to carry out explanatory work among taxpayers about obligatory registration (re-registration) of the taxation objects and objects connected with the taxation;

2) to provide registration (re-registration) of the taxation objects and objects connected with the taxation according to the legislation of the Republic of Kazakhstan;

3) to make issue of temporary registration cards with the subsequent replacement them on the cards made with degrees of protection.

3. Till February 1, 2002:

1) to Department of information technologies to develop the program of the automated filling of registration cards and to bring it to territorial tax authorities;

2) to provide to Department of internal work territorial tax authorities with the registration cards made with degrees of protection.

4. To department of internal work to bring this Order to territorial tax authorities.

5. To impose control of execution of the order on the Vice-Minister Kanatov S. S.

6. 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 December 28, 2001 No. 1794

Rules of creation of registration card about registration (re-registration) of the taxation objects and objects connected with the taxation for wholesale and retail trade by gasoline (except aviation), diesel fuel

1. General provisions

1. These rules are developed according to the Code of the Republic of Kazakhstan of June 12, 2001 "About taxes and other obligatory payments in the budget" (Tax code) and provide procedure for creation of the enclosed registration accounting card of the taxation objects and objects connected with the taxation for wholesale and retail trade by gasoline (except aviation), diesel fuel in form 013.00 (further - the Registration card in form 013.00).

2. The registration card in form 013.00 is intended for registration confirmation (re-registration) in tax authorities of the taxation objects and objects connected with the taxation, the taxpayers enabling the wholesale and retail realization of gasoline (except aviation), diesel fuel.

3. The registration card in form 013.00 is filled separately on everyone stationary, portable (vehicle) and other points of the taxpayers performing wholesale and retail trade by gasoline (except aviation), diesel fuel.

4. The registration card in form 013.00 is the form of the strict accounting.

5. The registration card in form 013.00 is constituted in duplicate, one copy is issued to the taxpayer.

6. Lines 9, of 10, 11 Registration cards in form 013.00 are filled only on the taxation objects and objects connected with the taxation, the taxpayers enabling the wholesale and retail realization of gasoline (except aviation), diesel fuel through gas stations. Other lines of the Registration card in form 013.00 are filled on all taxation objects and objects connected with the taxation, the taxpayers performing activities for this type.

2. Creation of the Registration card in form 013.00

7. In preamble:

1) after the words "The Tax Committee on" the name of the Tax Committee is filled in;

2) after the word "taxpayer" fills registration taxpayer number, surname, name, middle name of the individual entrepreneur and trade name (in case of its availability) or the name of the legal entity;

8. In the Section "Data on Registration (Re-registration):":

1) in line 1 the gasoline realization type (except aviation), diesel fuel is specified (wholesale, retail, wholesale and retail);

2) in line 2 the type of implementable gasoline (except aviation), diesel fuel is specified (gasoline; diesel fuel; gasoline, diesel fuel);

3) in line 3 the place of realization of gasoline (except aviation), diesel fuel is specified:

in line 3A the name of area is specified;

in line 3B the name of the city, area is specified;

in line 3C the name of the settlement or village is specified;

in the line 3D the name of the street (the avenue, the boulevard, the lane, etc.) is specified;

4) in line 4 data on portable type of reservoir of wholesale and retail trade by gasoline (except aviation), diesel fuel are specified:

in line 4A the state number of the car is specified;

in line 4B the brand of the car is specified;

5) in line 5 data on the parcel of land are specified:

in line 5A the total quantity of the parcels of land is specified;

in line 5B total area of the parcel of land (parcels of land) is specified;

6) in line 6 data on real estate are specified:

in line 6A the total quantity of rooms is specified;

in line 6B total area of the room (rooms) is specified;

7) in line 7 the reservoir type for wholesale and retail trade of gasoline (except aviation), diesel fuel is specified (stationary, portable, other);

8) in line 8 are specified technical characteristic of reservoirs for wholesale and retail trade of gasoline (except aviation), diesel fuel:

in line 8A data on the number of reservoirs are specified;

in line 8B data on the total amount of reservoirs are specified;

9) in line 9 data on gas station are specified (stationary, container, portable);

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