ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 27, 2015 No. 223

About approval of Rules of submission of data on the parcels of land intended for construction of facilities and which are not used in the corresponding purposes or used with violation of the law of the Republic of Kazakhstan, authorized body, exercising the state control of use and protection of lands in bodies, state revenues

According to item 4 of article 386 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:

1. Approve the enclosed Rules of submission of data on the parcels of land intended for construction of facilities and which are not used in the corresponding purposes or used with violation of the law of the Republic of Kazakhstan, authorized body, exercising the state control of use and protection of lands in bodies of state revenues.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) in the procedure established by the legislation to 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 its direction on official publication in periodic printing editions and 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 after day of its first official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of March 23, 2015 No. 223

Rules of submission of data on the parcels of land intended for construction of facilities and which are not used in the corresponding purposes or used with violation of the law of the Republic of Kazakhstan, authorized body, exercising the state control of use and protection of lands in bodies of state revenues

1. General provisions

1. These rules of submission of data on the parcels of land intended for construction of facilities and which are not used in the corresponding purposes or used with violation of the law of the Republic of Kazakhstan, authorized body, exercising the state control of use and protection of lands in bodies of state revenues (further - Rules) determine procedure for submission of data by the parcels of land intended for construction of facilities and which are not used in the corresponding purposes or used with violation of the law of the Republic of Kazakhstan, authorized body, exercising the state control of use and protection of lands in bodies of state revenues for application concerning such sites according to item 4 of article 386 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) of base rates of the land tax, increased ten times.

2. The basic concepts used in these rules:

1) authorized body on control of use and protection of lands (further - authorized body) - the structural division of local executive bodies of area, city of republican value, the capital exercising the state control of use and protection of lands;

2) body of state revenues - the state body which within the competence is performing ensuring receipts of taxes, customs payments and other obligatory payments in the budget, realization of customs affairs in the Republic of Kazakhstan, powers according to the prevention, identification, suppression, disclosure and investigation of the crimes and offenses carried by the laws of the Republic of Kazakhstan to maintaining this body, and also which is carrying out other powers, stipulated by the legislation the Republic of Kazakhstan.

2. Procedure for submission of data on the parcels of land intended for construction of facilities and which are not used in the corresponding purposes or used with violation of the law of the Republic of Kazakhstan by authorized body, exercising the state control of use and protection of lands in body of state revenues

3. The authorized body no later than the fifteenth day of the second month following after accounting year sends to body of state revenues in the location of the parcels of land of the data on the parcels of land intended for construction of facilities and which are not used in the corresponding purposes or used with violation of the law of the Republic of Kazakhstan (further - data) for the expired tax period (calendar year) in form according to appendix to these rules.

Data are constituted on papers with appendix of electronic option (by means of the memory device using flash memory as the carrier in the Microsoft Excel format) in the Kazakh and (or) Russian languages in duplicate:

1) the first copy remains in authorized body;

2) the second copy is transferred to body of state revenues.

The data represented to body of state revenues are signed by the head of authorized body or person replacing it, and also the official responsible for creation of data, and certified by seal.

The employee of body of state revenues responsible for acceptance of data undersigns for receipt of data with indication of surname, name, middle name (in the presence), positions and the dates of receipt.

Appendix

to Rules of submission of data on the parcels of land intended for construction of facilities and which are not used in the corresponding purposes or used with violation of the law of the Republic of Kazakhstan by authorized body, exercising the state control of use and protection of lands in bodies of state revenues

Form *

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