I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 22, 2016 No. 388

About approval of form of the requirement of bodies of state revenues about confirmation of data on the expenses for education made by physical person in the territory of the Republic of Kazakhstan and Rules of its creation

According to the subitem 1) Item 1 and item 4 of article 606-4 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:

1) form of the requirement of bodies of state revenues of confirmation of data on the expenses for education made by physical person in the territory of the Republic of Kazakhstan according to appendix 1 to this order;

2) Rules of creation of form of the requirement of bodies of state revenues about confirmation of data on the expenses for education made by physical person in the territory of the Republic of Kazakhstan according to appendix 2 to this order.

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 in the Ministry of Justice of the Republic of Kazakhstan its direction on official publication in mass media and information system of law of Ad_let;

3) within five working days from the date of receipt of this order from the Ministry of Justice of the Republic of Kazakhstan its direction in the Republican state company on the right of economic introduction "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for placement in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

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

3. This order becomes effective since January 1, 2021 and is subject to official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of July 22, 2016 No. 388

Form

The requirement of bodies of state revenues about confirmation of data on the expenses for education made by physical person in the territory of the Republic of Kazakhstan

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of July 22, 2016 No. 388

The rules of creation of form of the requirement of bodies of state revenues about confirmation of data on expenses for education made by physical person in the territory of the Republic of Kazakhstan

Chapter 1. General provisions

1. The these rules of creation of form of the requirement of bodies of state revenues about confirmation of data on expenses for education made by physical person in the territory of the Republic of Kazakhstan (further - Rules), are developed according to the subitem 1) of Item 1 and item 4 of article 606-4 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for creation of form of the requirement of bodies of state revenues about confirmation of data on the expenses for education made by physical persons in the territory of the Republic of Kazakhstan (further - Data).

2. Data are represented by the organizations of education:

1) staying on the registration registry as the electronic taxpayer - electronic method through web application or by means of transfer on the information and communication network providing the guaranteed delivery of messages are also certified by the digital signature;

2) not staying on the registration registry as the electronic taxpayer - by mail the registered mail with the notification.

3. The organizations of education represent the Data within thirty working days from the date of receipt of the requirement of body of state revenues about confirmation of Data on expenses for education made by physical persons in the territory of the Republic of Kazakhstan.

Chapter 2. Creation of form of the requirement of bodies of state revenues about confirmation of data on the expenses for education made by physical person in the territory of the Republic of Kazakhstan

4. In shape the Data confirming the expenses for education made by physical person in the territory of the Republic of Kazakhstan are specified.

5. Data are represented on all expenses for education incurred by physical person in the territory of the Republic of Kazakhstan separately by each provided service.

6. Data include the following data:

1) in column 1 - sequence number of line;

2) in column 2 - individual identification number of physical person;

3) in column 3 - surname, name, middle name (if it is specified in the identity document) physical person;

4) in column 4 - the name of the rendered service;

5) in column 5 - the cost of the rendered service;

6) in column 6 - the name of the document confirming rendering service;

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