ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 16, 2018 No. 222

About approval of Rules, terms and forms of provision by the persons performing electronic trading by goods and applying regulations of the tax legislation of the Republic of Kazakhstan regarding reduction of the estimated amount of the corporate income tax, reduction of leviable income amount of the individual entrepreneur by the leviable income of the individual entrepreneur, reduction of the leviable income of physical person by the taxable income of the individual entrepreneur of information on such activities

According to Item 2 of article 28 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:

1. Approve the enclosed rules, terms and forms of provision by persons performing electronic trading by the goods and applying regulations of the tax legislation of the Republic of Kazakhstan regarding reduction of the estimated amount of the corporate income tax, reduction of leviable income amount of the individual entrepreneur by the leviable income of the individual entrepreneur, reduction of the leviable income of physical person by the taxable income of the individual entrepreneur of information on such activities.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A.M.) 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 from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

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