ORDER OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 15, 2003 No. 289

About approval of Rules of registration of tax statements

For the purpose of ensuring control and accounting of the tax statements provided to tax authorities by taxpayers and tax agents of PRIKAZYVAYU:

1. Approve the enclosed Rules of registration by tax authorities of tax statements (further - Rules).

2. Provide to tax authorities registration of tax statements according to Rules.

3. To impose control of execution of the order on the Vice-chairman of the Tax Committee of the Ministry of Finance Usenova N. D.

Approved by the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of July 15, 2003 No. 289

Registration of tax statements governed

2. All tax statements (further - NO) in all forms provided to tax authority are subject to registration in the tax authority accepting tax statements with assignment of the entering number of registration of the document:

1) in attendance procedure (on paper, on the magnetic carrier);

2) by mail on paper.

3. Registration of the document BUT is performed by means of one of the modes of the "Acceptance and Processing of NO" Module of the information systems VAT, ISID, EFNO.

4. Registration of the document BUT is performed by the following methods:

1) registration of incoming documents of NO (without data entry) (the Mode 1);

2) registration of incoming documents with simultaneous data entry of NO (the Mode 2).

5. The subsequent data entry of NO which are registered by means of the Mode 1, earlier is performed by means of the mode of the current data entry of NO.

6. In case of receipt of NO in tax authority on paper the inspector carries out visual inspection of filling (availability) of the NO following key attributes (according to Item 10 of article 69 of the Tax Code):

1) PHH;

2) tax period;

3) signature of the taxpayer.

7. In case of input of "tax period" and "type of the declaration (calculation)" attributes control of correctness of filling of tax period and availability of type of the declaration (for example, month and quarter in the document cannot be specified at the same time, when filling the field "month" or "quarter" filling of the field "year" is obligatory, and also the type of the declaration "initial" and "next" cannot be at the same time specified) shall be exercised,

8. The documents meeting Item conditions 6, are recognized the documents which underwent primary control and are subject to obligatory input in system.

9. In case of incorrect filling of the fields BUT specified in Item 6 returns to the taxpayer for cause of infringement of Item 10 of article 69 of the Tax Code (as the specifying of NO attributes which did not undergo primary control because of incorrectness).

10. As a result of positive passing of primary control of registration of the document and input of registration document attributes of NO to System, the unique "The entering number of registration of the document" providing unambiguous identification of form within one tax authority in one operational day of acceptance of NO is assigned to the document BUT.

The entering number of registration of the document in system has the following structure:

The first fast 1) (four symbols) - code of tax authority on the qualifier of the administratively-the territorial Tax Committees (ATTC) - is put down automatically;

The second fast 2) (eight symbols) - date of acceptance of NO (DDMMGGGG) system date of the server of registration of NO - is put down automatically;

Third fast 3) (six symbols) - sequence number of the entering registration in the database on node of system of delivery (further - USD) the specific Tax Committee of all NO from the client applications ISID, IS NDS, EFNO registered in the Tax Committee within one operational day on acceptance of NO - is put down automatically.

11. The sequence number of the entering registration assigned automatically (third fast) and date of acceptance of NO are brought by the inspector of taxes to the respective fields BUT on paper of the Section "Mark of Tax Authority".

12. For automatic generation of registration document number, storage of the main attributes of the documents which arrived in system, and also for control of the term of delivery of the amounts of the estimated taxes from the document BUT (5 days), at the workstation allocated in tax authority for SGDS installation node (further - USD), establishes the database of registration of incoming documents of NO.

Note: The scheme of control through USD will work before transition of System to three-level realization of system of acceptance and processing of NO.

13. The method of registration and input of NO (input mode) is established by the inspector of taxes in Item of the interface Service menu "Settings of the user" "Method of registration and data entry of NO":

1) registration of incoming documents of NO (without data entry);

2) registration of incoming documents and data entry of NO;

3) data entry BUT (BUT which was registered with the help earlier (the Mode 1).

14. The inspector of taxes by means of the input mode "Registration of incoming documents of NO" (without data entry) makes only registration of the provided NO with assignment of unique registration number and obligatory subsequent data entry of NO according to the terms established by the Regulations of information input in information systems INIS, YS NDS, RSID, EFNO approved by the order of the Chairman of the Tax Committee of MF RK of May 19, 2003 N208.

In case of the appeal to the specified Item "Registration of Incoming Documents of NO" in the client place the window interface allowing the inspector of taxes to enter the following data of the arrived NO is caused:

1) PHH;

2) NO code;

3) tax period;

4) type of the declaration (calculation);

5) delivery mode;

6) full name of the inspector of taxes, the registered (accepted) NO;

7) date of acceptance;

8) date of postage stamp (in case of registration of NO delivered by mail).

Sequence registration number is appropriated to the registered NO unique in this tax body for the present operational day.

15. During the work of the inspector of taxes by means of the "Registration of Incoming Documents and Data Entry of NO" mode registration of the provided NO is made with the requirement of simultaneous data entry of NO.

After challenge of the set mode the window interface of the "Registration of Incoming Documents of NO" Mode is caused (Item 14) after which filling the interface for data entry of NO is caused.

The attribute in which the registration number assigned to form on USD is specified is added to XML - the format created on the client place of the inspector of taxes of NO.

16. Data entry of the document BUT, registered in the "Registration of Incoming Documents of NO" Mode (Item 14).

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