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The document ceased to be valid since  March 30, 2018 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of February 20, 2018 No. 242

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 19, 2016 No. 554

About approval of Rules, terms and forms of submission of data by physical persons and legal entities and (or) structural divisions of the legal entity to bodies of state revenues about obtaining and expenditure of the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons

According to the subitem 2 of Item 1-1 of article 14 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) Rules and terms of submission of data by physical persons and legal entities and (or) structural divisions legal to bodies of state revenues about obtaining and expenditure of person of the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons according to appendix 1 to this order;

2) form of the data represented by physical persons and legal entities and (or) structural divisions of the legal entity to bodies of state revenues about obtaining and expenditure of the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons 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 ten calendar days from the date of state registration of this order in 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 after ten calendar days after day of its first official publication.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of October 19, 2016 No. 554

Rules and terms of submission of data by physical persons and legal entities and (or) structural divisions of the legal entity to bodies of state revenues about obtaining and expenditure of the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons

Chapter 1. General provisions

1. These rules and terms of submission of data by physical persons and legal entities and (or) structural divisions of the legal entity to bodies of state revenues about obtaining and expenditure of the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons (further - Rules) are developed according to the subitem 2 of Item 1-1 of article 14 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 and terms of provision by physical persons and legal entities and (or) structural divisions of the legal entity of data to bodies of state revenues about obtaining and expenditure of the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons (dalee-Svedeniya).

2. In these rules the following concepts are used:

1) the physical person - the citizen of the Republic of Kazakhstan, the foreigner or the stateless person;

2) the legal entity - the organization created according to the legislation of the Republic of Kazakhstan or foreign state (legal nonresident person);

3) structural division of the legal entity - branch, representation.

At the same time the branch, representation of legal resident person is not recognized independent person according to the notification of bodies of state revenues on receipt of money and (or) other property from foreign states, the international and foreign organizations, foreigners, stateless persons;

4) the subject - foreign state, the international and foreign organization, foreigners, stateless persons;

5) the transaction - the actions of citizens and legal entities directed to establishment, change or the termination of the civil laws and obligations.

Chapter 2. Procedure and terms of submission of data

3. Physical persons and legal entities and (or) structural divisions of the legal entity (further - persons) represent to bodies of state revenues in the place of residence/finding of the data on obtaining and expenditure by physical persons and legal entities and (or) structural divisions of the legal entity of the money and (or) other property received from foreign states, the international and foreign organizations, foreigners, stateless persons according to the bargains concluded with them on the amount exceeding 1 tenge on the following types of activity:

rendering legal aid, including legal informing, protection and representation of interests of citizens and organizations, and also their consultation;

studying and holding polls, sociological polls (except for polls and sociological surveys conducted for commercial purposes), and also distribution and placement of their results;

collection, the analysis and distribution of information, except as specified, when the specified activities are performed for commercial purposes.

4. Data are represented in the form approved by this order no later than the 15th day of the second month following reporting quarter. In the absence of the data which are subject to reflection, these data are represented with zero values.

5. The accounting period for submission of data is the calendar quarter in which money is received and spent and (or) other property from foreign states, the international and foreign organizations, foreigners, stateless persons is realized.

6. Modification and amendments in earlier provided Data on the checked tax period during (taking into account prolongation and suspension) complex and thematic checks is not allowed.

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