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The document ceased to be valid since  March 24, 2018 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 146

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 30, 2008 No. 637

About some questions of tax and customs administration

(as amended on 29-03-2017)

According to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and the Code of the Republic of Kazakhstan "About customs affairs in the Republic of Kazakhstan" PRIKAZYVAYU:

1. Approve:

1) form of the notification on the amount of the taxes estimated in body of state revenues in form according to appendix 1 to this order;

2) form of the notification on results of check, in form according to appendix 2 to this order;

3) form of the notification on the added amounts of taxes and other obligatory payments of the budget, compulsory pension contributions, compulsory professional pension contributions, social assignments from date of submission of liquidating tax statements before date of completion of liquidating tax audit, in form according to appendix 3 to this order;

4) form of the notification on non-presentation of tax statements in time, established by the tax legislation of the Republic of Kazakhstan, in form according to appendix 4 to this order;

5) form of the notification on repayment of tax debt, in form according to appendix 5 to this order;

6) form of the notification on the address of collection on money on bank accounts of debtors, in form according to appendix 6 to this order;

7) form of the notification on elimination of the violations revealed by bodies of state revenues by results of cameral control in form according to appendix 7 to this order;

8) form of the notification on results of consideration of the claim of the taxpayer (tax agent) to the notification on results of check and (or) the decision of higher body of state revenues passed by results of consideration of the claim to the notification in form according to appendix 8 to this order;

9) form of the notification on elimination of violations of the tax legislation of the Republic of Kazakhstan, in form according to appendix 9 to this order;

10) form of the notification on confirmation of the location (absence) of the taxpayer, in form according to appendix 10 to this order;

11) form of the notice on withdrawal of tax statements, in form according to appendix 11 to this order;

12) form of the notice on conducting tax audit, in form according to appendix 12 to this order;

13) conclusion form to the act of tax audit, in form according to appendix 13 to this order;

14) conclusion form by results of cameral control, in form according to appendix 14 to this order;

15) form of the decision on suspension of submission of tax statements or of refusal in suspension of submission of tax statements, in form according to appendix 15 to this order;

16) form of the decision on purpose of control, in form according to appendix 16 to this order;

17) form of the additional decision to the decision on purpose of control, in form according to appendix 17 to this order;

18) form of the decision on restriction on hand property on account of tax debt of the taxpayer (tax agent), debt on customs payments and taxes, the payer's penalty fee, in form according to appendix 18 to this order;

19) form of the act of the inventory of the taxpayer (tax agent), debt on customs payments and taxes limited at the disposal of property on account of tax debt, the payer's penalty fee, in form according to appendix 19 to this order;

20) form of the order of body of state revenues of suspension of account transactions on cash desk of the taxpayer (tax agent), in form according to appendix 20 to this order;

21) form of the resolution on the address of collection on the property of the taxpayer (tax agent) limited on hand, in form according to appendix 21 to this order;

22) form of the sales receipt according to appendix 22 to this order;

23) form of the book of sales receipts, in form according to appendix 23 to this order;

24) form of the book of accounting of cash, in form according to appendix 24 to this order;

25) form of the act of removal of the fiscal report, in form according to appendix 25 to this order;

26) form of the tax claim, in form according to appendix 26 to this order;

27) form of the requirement about elimination of violations of the tax legislation of the Republic of Kazakhstan, in form according to appendix 27 to this order;

28) form of the decision on refusal in removal from registration accounting on the value added tax, in form according to appendix 28 to this order;

29) form of the notification on the address of collection on money on bank accounts of debtors, in form according to appendix 29 to this order;

30) form of the order of body of state revenues of suspension of account transactions on cash desk of the payer, in form according to appendix 30 to this order;

31) form of the resolution on the address of collection on the property of the payer limited on hand, in form according to appendix 31 to this order;

32) form of the decision on cancellation of the decision on restriction on hand property and the act of the belongings list on account of tax debt of the taxpayer (tax agent), debt on customs payments and taxes, the payer's penalty fee, in form according to appendix 32 to this order;

33) form of the notification on the applied tax regime, in form according to appendix 33 to this order;

34) form of the patent for application of special tax regime for individual entrepreneurs, in form according to appendix 34 to this order;

35) form of the certificate of acceptance of the declaration on the individual income tax and property in electronic form, in form according to appendix 35 to this order;

36) form of the notification on acceptance or rejection of tax statements by body of state revenues in electronic form, in form according to appendix 36 to this order;

37) form of the notification on prolongation of term of submission of tax statements, in form according to appendix 37 to this order;

38) form of the decision of body of state revenue on withdrawal of tax statements in form according to appendix 38 to this order;

39) form of the certificate of acceptance of the declaration on the individual income tax and property on paper, in form according to appendix 39 to this order;

40) form of the notice on the violations revealed by results of cameral control in form according to appendix 40 to this order;

41)  No. 199 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 29.03.2017;

42) form of the decision on removal from registration accounting on the value added tax, in form according to appendix 42 to this order;

43) form of the decision on removal from registration accounting of the taxpayer performing separate types of activity in form according to appendix 43 to this order;

44) form of registration card of cash register, in form according to appendix 44 to this order;

45) form of permission of body of state revenue to violation of integrity of seal of cash register, in form according to appendix 45 to this order;

46) form of the decision on change (about refusal in change) payment due date of the value added tax on imported goods, in form according to appendix 46 to this order;

47) form of the decision on change (about refusal in change) completion dates of the tax liability on tax payment, other obligatory payments in the budget and (or) penalty fee, in form according to appendix 47 to this order;

48) form of the notification on receipt of state revenues of data by body from the statement for commodity importation and payment of indirect taxes which arrived from tax authorities of state members of the Eurasian Economic Union in form according to appendix 48 to this order;

49) instruction form, in form according to appendix 49 to this order;

50) form of the additional instruction, in form according to appendix 50 to this order;

51) form of the act of cameral customs inspection, in form according to appendix 51 to this order;

52) form of the notification on elimination of violations, in form according to appendix 52 to this order;

53) form of the notification on debt repayment on customs payments and taxes, penalty fee, in form according to appendix 53 to this order;

54) form of the certificate on statement on registration accounting on the value added tax, in form according to appendix 54 to this order;

55) form of the notification on results of consideration of the claim to the notification on results of check or the notification on elimination of violations, in form according to appendix 55 to this order;

56) form of the notification on tax debt on the property tax, the land tax and tax on vehicles of physical persons, in form according to appendix 56 to this order.

3. To the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) provide state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its subsequent publication in mass media.

4. This order becomes effective from the date of the first official publication and extends to the relations arising since January 1, 2009.

Minister

B. Zhamishev

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 30, 2008 No. 637

Form

The notification on the amount of the taxes estimated in body of state revenues

"____" _____________ 20 ___ years                                                                 No. __________

________________________________________________________________________________________________________

                                        (name of state body)

according to articles 32 and 607 of the Code of the Republic of Kazakhstan "In the budget" (Tax code) notifies you on taxes and other obligatory payments

________________________________________________________________________________________________________

                                    (surname, name, middle name (in case of its availability), the address)

Individual Identification Number (IIN) __________________________________________________________

about need of payment of the following taxes in the budget:                         

tenge

Types of tax

Location of the taxation object

Taxation object

Tax base

Code of budget classification

Tax amount for the current year CPP (code of purpose of payment) 991

Shortage (-), overpayment (+) last years CPP (code of purpose of payment) 994

Penalty fee CPP (code of purpose of payment) 992

Total to payment

1

2

3

4

5

6

7

8

9

 

 

 

 

 

 

 

 

 

for ______________________________________________________________________________________________________

                                                               (tax period)

Till October 1 20 __ years you need to pay this amount.

In case of failure to pay this amount in time, specified in this notification, the penalty fee in the amount of, stipulated in Clause 610 Tax codes is charged.

In case of failure to pay assessed taxes in the budget in time specified by this notification the question of attraction you to the administrative responsibility according to the Code of the Republic of Kazakhstan about administrative offenses will be considered.

According to Articles 686, 687 Tax codes you have the right to appeal actions (failure to act) of officials of bodies of state revenues to higher body of state revenues or in court, according to the procedure, provided by the laws of the Republic of Kazakhstan.

 

Head

_________________________________________________________ state body

                                  (surname, name, middle name (in case of its availability), the signature, seal)

Received the notification ___________________________________________________________

 (surname, name, middle name (in case of its availability), the taxpayer, IIN, the signature, date)

Notification

it is handed to the taxpayer ______________________________________________________

                             (surname, name, middle name (in case of its availability), the official

                                          state body, signature, date)

Notification

it is sent to the taxpayer __________________________________________________

                                  (the document confirming the fact of sending and (or) obtaining)

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 30, 2008 No. 637

Form

Notification on results of check

"____" _____________ 20 ___ years

№______

 According to Articles 607, 638 Codes of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), article 221-1 of the Code of the Republic of Kazakhstan "About customs affairs in the Republic of Kazakhstan" and based on the inspection statement

from "___" ______20___г_________________________________________________

                                (name of body of state revenues)

notifies

You _________________________________________________________________

(surname, name, middle name (if it is specified in the document certifying

    personality), full name of the taxpayer (tax

                     the agent) / the checked face)

Individual identification number / business-identifikatsionny

number (IIN/bin) _________________________________________________________________

1) about the added amount of taxes, customs payments and other obligatory payments of the budget and penalty fee:

tenge

 No. of payment order

Code of budget classification

Name of code
budget classification

Payment amount, tax

Penalty fee amount

Total amount

1

2

3

4

5

6

1











2











3













Total









for ____________________________________________________________

                   (the checked period)

2) about the added amount of compulsory pension contributions, compulsory professional pension contributions, social assignments and penalty fee:

tenge

 No. of payment order

Code of budget classification

Name of code of budget classification

Payment amount, fee or assignments

Penalty fee amount

1









2









3











Total







for ____________________________________________________________

                     (the checked period)

3) about the amount of the reduced loss:

tenge

Loss amount



for ____________________________________________________________

                  (the checked period)

4) about the amount of excess of the value added tax carried in offsetting over the amount of the accrued tax which is not confirmed to return, not subject to payment in the budget:

tenge

Code of budget classification

Name of code of budget classification

Tax amount







for ____________________________________________________________      

                  (the checked period)

5) about the amount of excess of the value added tax returned from the budget and not confirmed to return:

tenge

Code of budget classification

Name of code of budget classification

Tax amount

Penalty fee amount









for ____________________________________________________________

                  (the checked period)

6) about the amount of the corporate (individual) income tax withheld at payment source, from the income of nonresidents, the payment which is not confirmed to return, not subject in the budget:

tenge

Code of budget classification

Name of code of budget classification

Tax amount







for ____________________________________________________________

                    (the checked period) 

According to articles 608 and 638 of the Tax Code and article 221-2 of the Code of the Republic of Kazakhstan "About customs affairs in the Republic of Kazakhstan", it is necessary for you within thirty working days from the date of, the delivery of this notification following behind day to pay the amount of taxes, customs payments and other obligatory payments of the budget and penalty fee in the amount of _____________________________________________________________________

in _____________________________________________________________

        (name of body of state revenues)

BIN ___________________________________________________________

into the account ¹_____________________________________________________

                (body of state revenues)

in ____________________________________________________________,

               (Management of treasury, BIC)

and also to transfer the amount of compulsory pension contributions, compulsory professional pension contributions, social assignments and penalty fee in размере_____________________________________________________________________

in the Republican state state company "State Center for Pension Payment".

In case of failure to meet requirements of bodies of state revenues and their officials measures of administrative punishment according to the Code of the Republic of Kazakhstan about administrative offenses will be applied to you.

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