ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 19, 2016 No. 556

About approval of Rules of maintaining the database, the information about persons payees and (or) other property, about persons which presented them, the amount of the received means and other data which are subject to placement and also their inclusion and exception of the database

According to subitem 25-1) of Item 1 of article 20 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 maintaining the database, the information about persons payees and (or) other property, about persons which presented them, the amount of the received means and other data which are subject to placement and also their inclusions and exception of the database.

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.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of October 19, 2016 No. 556

Rules of maintaining the database, the information about persons payees and (or) other property, about persons which presented them, the amount of the received means and other data which are subject to placement and also their inclusions and exception of the database

Chapter 1. General provisions

1. These rules of maintaining the database, the information about persons payees and (or) other property, about persons which presented them, the amount of the received means and other data which are subject to placement and also their inclusions and exception of the database (further - Rules) are developed according to subitem 25-1) of Item 1 of article 20 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 maintaining the database, information about persons payees and (or) other property, about persons which presented them, the amount of the received means and other data which are subject to placement and also their inclusions and exception of the database.

2. In these rules the following basic concepts are used:

1) the database - information, stored in electronic form, containing in information systems of authorized body;

2) participants of system of maintaining the database and their use - subjects, authorized body;

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

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

5) structural division of the legal entity - branch, representation;

6) data - the data concerning subjects transferred by participants of system of maintaining the database;

7) the subject - physical person or legal entity and (or) structural division of the legal entity;

8) authorized body - Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan;

9) the digital signature - set of electronic digital symbols created by means of the digital signature and confirming reliability of the electronic document, its accessory and invariance of content.

3. Submission of information about subjects in the database is performed by authorized body.

4. The authorized body provides storage of information concerning the subject within 3 years after the date of receipt of the last information on him.

Chapter 2. Procedure for maintaining the database, information about subjects and other data which are subject to placement and also their inclusions and exception of the database

5. Maintaining the database is performed by authorized body which provides its effective functioning, safety and safety of the data placed in it.

6. The database contains the following data:

1) about persons payees and (or) other property;

2) about persons which provided money and (or) other property;

3) about the amount of the received (spent) subjects money and (or) other property;

4) other data.

7. Data for the database are created of the supplied provided information 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 and notifications of bodies of state revenues on obtaining by physical persons and legal entities and (or) structural divisions of the legal entity of money and (or) other property from foreign states, the international and foreign organizations, foreigners, stateless persons which forms affirm authorized body according to subitems 1) and 2) of Item 1-1 of article 14 of the Tax Code.

8. The data specified in Item 6 of these rules are placed in the database authorized body within 3 working days after acceptance and processing of the reporting.

9. The authorized body when maintaining the database performs:

1) data entry in the database and ensuring their safety;

2) updating of the data included in the database;

3) the analysis and processing of the data which are in the database.

10. The exception of data of the database is performed by authorized body in the following cases:

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