ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 30, 2015 No. 229

About approval of Rules of use by bodies of state revenues of the data represented by the banks and the organizations performing separate types of banking activities according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments to the budget" (Tax code)

According to article 581 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules of use by bodies of state revenues of the data represented by the banks and the organizations performing separate types of banking activities according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments to the budget" (Tax code).

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this order the direction it on official publication in periodic printing editions and in information system of law of Ad_let.

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective after ten calendar days from the date of its state registration.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of March 30, 2015 No. 229

Rules of use by bodies of state revenues of the data represented by the banks and the organizations performing separate types of banking activities according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments to the budget" (Tax code)

1. General provisions

1. These rules are developed according to article 581 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget (Tax code) and establish the main requirements to use of the state revenues of data by bodies represented by the banks and the organizations performing separate types of banking activities according to the Tax code.

2. The data provided by the banks and the organizations performing separate types of banking activities according to the Tax code (further - data), to bodies of state revenues are tax secret and are not subject to disclosure by officials of bodies of state revenues, except as specified, of stipulated in Article 557 Tax codes and legal acts of the Republic of Kazakhstan.

2. Procedure for use of data

3. The data received by bodies of state revenues are used only for the purpose of tax administration.

4. Data, for the purposes of tax administration are used by bodies of state revenues in the following cases:

1) suspensions of account transactions according to bank accounts in cases, stipulated in Item 1 article 611 of the Tax Code, and also in the cases established by the Law of the Republic of Kazakhstan of June 21, 2013 "About provision of pensions in the Republic of Kazakhstan" and the Law of the Republic of Kazakhstan of April 25, 2003 "About compulsory social insurance";

2) penalties of tax debt by the money which is on bank accounts, according to the procedure, stipulated in Clause 615 Tax codes and also in case of debt collection on the compulsory pension contributions compulsory for professional pension contributions from bank accounts of agents in the cases established by the Law of the Republic of Kazakhstan "About provision of pensions in the Republic of Kazakhstan" and in case of debt collection on social assignments in the case established by the Law of the Republic of Kazakhstan "About compulsory social insurance";

3) implementation of tax control concerning the physical person staying on the registration registry as the individual entrepreneur, the private notary, the private legal executive, the lawyer, professional mediator, the legal entity and (or) his structural division;

4) implementation of tax control concerning individual entrepreneurs and legal entities in case of the termination of activities in case of giving of taxpayers of the tax statement according to the procedure established by the Tax code;

5) consideration of question on the termination of activities of the legal entity and (or) his structural division, the individual entrepreneur which actual lack in the location is confirmed according to the procedure, stipulated in Clause 558 Tax codes, or the period of prolongation of such term in the cases provided by the Tax code which did not provide tax statements before the expiration of six months after the term of its representation established by the Tax code, except for;

6) accounting on execution of the tax liability in case of tax payment, other obligatory payments in the budget, compulsory pension contributions, compulsory professional pension contributions, social assignments;

7) detection of transactions, the hidden property and property obligations which led to change of financial condition and the insolvency of the taxpayers having tax debt in the amount of more 10000-fold size of monthly settlement indicator, which is not extinguished within four months from the date of its origin;

8) control of the physical persons struck off the registration register as the individual entrepreneur in the simplified procedure for the period time which is not exceeding the term of limitation period, stipulated in Clause 46 Tax codes;

9) conducting tax audit concerning individual entrepreneurs, private notaries, lawyers, private legal executives, professional mediators, legal entities and (or) its structural divisions concerning execution of regulations of tax and other legislation of the Republic of Kazakhstan, control of which is imposed on bodies of state revenues;

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