ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 14, 2018 No. 178

About approval of the application form about participation in the international group and Rules of its filling

According to article 5-1 of the Law of the Republic of Kazakhstan "About transfer pricing" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" I ORDER:

1. Approve enclosed:

1) the application form about participation in the international group according to appendix 3 to this order;

2) Rules of filling of the application form about participation in the international group according to appendix 4 to this order.

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;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

3. This order becomes effective after ten calendar days after day of its first official publication.

It is approved Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan February 15, 2018

___________ N. Aydapkelov

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 14, 2018 No. 178

Intercountry reporting

It is excluded according to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of 18.05.2022 No. 514

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 14, 2018 No. 178

Rules of filling of the intercountry reporting

Are excluded according to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of 18.05.2022 No. 514

Appendix 3

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 14, 2018 No. 178

the form intended for collection of administrative data

The application form about participation in the international group

It is represented: in Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan.

The form intended for collection of administrative data on a grant basis is placed on Internet resource: https://kgd.gov.kz/ru/content/transfertnoe-cenoobrazovanie-1-1.

Name of administrative form: the application form about participation in the international group.

Index of the form intended for collection of administrative data on a grant basis
(short alphanumeric expression of the name of form): 011 STORAGES.

Frequency: annual.

Accounting period: 20 __ year.

The group of people, representing the form intended for collection of administrative data on a grant basis: participants
international group.

The term of representation of the form intended for collection of administrative data on a grant basis: not later 1
September of the year following accounting financial year.

Business and identification number

Collection method: on paper, in electronic form.

Name ______________________ ___________________________________

Address _______________________ ____________________________

______________________________________________________ phone
                                     E-mail address

______________________________________________________________

Исполнитель____________________________________ _______________
             surname, name and middle name (in case of its availability) the signature, phone

The head or person fulfilling its duties
____________________________________________________________________

________________________________________________________________
            surname, name and middle name (in case of its availability) the signature

 

 Appendix 4

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 14, 2018 No. 178

Rules of filling of the application form about participation in the international group (indeks:011 STORAGE, frequency: annual)

Chapter 1. General provisions

1. These rules of filling of the application form about participation in the international group (further – Rules) are developed according to article 5-1 of the Law of the Republic of Kazakhstan "About transfer pricing" (further – the Law) and determine procedure for filling of the application form about participation in the international group (further – the statement) and submissions to Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – body of state revenues).

Chapter 2. Procedure for submission of the statement

2. The statement is submitted the participant of the international group (further – the participant) no later than September 1 of the year following accounting financial year.

3. The statement is submitted the participant in body of state revenues in electronic form, certified by the digital signature.

Date of submission of the statement is the acceptance date the central node of system of acceptance and processing of tax statements specified in the electronic notification sent to the participant of the international group in time no later than one working day from the moment of acceptance by system.

If the last day of term of submission of the reporting falls on non-working day, the date of representation is postponed the next working day.

In the absence of the software or detection of technical mistakes in the software of body of state revenues, the participant submits the application in electronic form by means of single platform of acceptance and processing of all addresses of citizens or single system of electronic document management. In that case date of submission of the statement is date of its registration in the specified platform or system.

In case of impossibility of submission of the statement in electronic form, the participant provides the documents certifying about it in body of state revenues and fills in the application form on paper which provides with application of a copy on the electronic medium:

1) by mail the registered mail with receipt of the notification from mail service;

2) in attendance procedure on paper in 2 (two) copies, 1 (one) of which returns to the participant with mark of body of state revenues about acceptance.

The statement is considered unpresented if:

1) it is not submitted in time, established by these rules;

2) does not correspond to the established form;

3) identification number is not specified or incorrectly specified;

4) financial year is not specified;

5) in case of its giving in electronic form the digital signature is absent or is doubtful.

4. When filling the statement correction, erasure and blot is not allowed.

5. In the absence of indicators the corresponding cells of the statement are not filled.

6. If the application is submitted:

1) in electronic form – the participant receives the notification on acceptance or rejection of the statement system of body of state revenues;

2) in attendance procedure on paper – it is constituted in 2 (two) copies, 1 (one) copy returns to the participant with mark of body of state revenues about acceptance;

3) by mail the registered mail with the notification on paper the participant receives the notification of post or other organization of communication.

7. In case of detection by the participant of incompleteness of data, inaccuracies or mistakes in filling of the submitted application the participant submits the corrected application taking into account updated information.

At the same time term, stipulated in Item 2 these rules, does not extend to submission of the corrected statement.

Chapter 3. The explanation on filling of the application form

8. The Section 1 "General Information about the Participant of the International Group" the following data on the participant are specified:

1) in line 1 the business and identification number (BIN) of the participant who is the resident or the nonresident performing business activity in the Republic of Kazakhstan through permanent organization, branch, representation is specified;

2) in line 2 accounting financial year of the participant (it is specified in the Arab figures), for which the application is submitted is specified;

3) in line 3 the name of the participant according to constituent documents is specified (if the participant is legal nonresident person, then in this line the name of permanent organization, branch, representation of the nonresident registered in the Republic of Kazakhstan is specified);

4) in line 4 the statement type is specified (the corresponding cell depending on statement type is filled):

cell "initial" – the application submitted for the first time;

cell "next" – the application submitted in the subsequent financial years after submission of the initial statement;

cell "corrected" – the application submitted taking into account the made changes and (or) additions in case of detection by the participant of incompleteness of data, inaccuracies or mistakes in filling of the submitted application;

5) in line 5 the category of the participant is specified (the corresponding cell depending on type of participation in the international group is filled):

the cell "mother company of the international group" – if the participant is mother company of the international group (further – mother company);

the cell "the authorized participant of the international group" – if at the participant is appropriate authority for submission of the reporting under transfer pricing (further – the authorized participant);

the cell "other participant of the international group" – if the participant is not mother company and the authorized participant of the international group;

6) in line 6 the residence sign is specified, (the corresponding cell depending on sign of residence of the participant is filled):

the cell And is noted by the resident member of the Republic of Kazakhstan;

the cell In is noted by the participant - the foreign legal entity with the finding of its place of effective management in the Republic of Kazakhstan and which is resident of the Republic of Kazakhstan;

the cell With is noted by the nonresident participant performing business activity in the Republic of Kazakhstan through permanent organization, branch, representation.

If the reporting under transfer pricing is subject to representation by the authorized participant, then in this Section the authorized participant specifies the information about the participant to which powers on preparation and (or) submission of the reporting under transfer pricing are conferred.

9. Section 2. "Information on the participant of the international group – the nonresident" (further – the Section 2), is filled in without fail with the participant who is the nonresident.

In Section 2 the following data are specified:

1) in line 7 the name of the nonresident participant according to its constituent documents, in English is specified;

2) in line 8 the residence country code according to the national qualifier of the Republic of Kazakhstan is specified to RK ISO 3166-1 Oil Company "Codes for representation of country names and units of their administrative-territorial divisions. Part 1. Country codes" (further – the national qualifier) and number of tax registration of the member of the nonresident:

in cell And the country code in which the nonresident participant is noted:

it is registered created) incorporated;

is resident.

If the nonresident participant is registered created), incorporated in one country, but is for the purpose of the taxation resident in other country, then in cells codes of two said countries are specified;

in cell In number of state registration is noted:

in the state in which the nonresident participant is registered it (is created), incorporated;

in the state in which the nonresident participant is resident;

in cell With number of tax registration is specified (in the presence);

in the state in which the nonresident participant is registered it (is created), incorporated;

in the state in which the nonresident participant is resident for the purpose of the taxation.

In the presence the nonresident participant of one type has registration, number of the available registration is specified. In the presence the nonresident participant in foreign state of 2 (two) types has registration: state and tax, are specified both number of registration;

in cell of D the address of the participant in country of incorporation (creation), incorporation is specified;

3) in line 9 the financial year and dates which are the first and the last in the days of financial year for which the financial reporting is constituted is specified (it is specified in the Arab figures).

10. Section 3. "Information on the material company of the international group" (further – the Section 3) is filled in without fail irrespective of, is or the participant mother company of the international group is not.

In Section 3 the following data are specified:

1) in line 10 the name of mother company is specified. If the mother company is nonresident, then its name is specified in English;

2) in line 11 the residence country code according to the national qualifier and number of tax registration of mother company is specified;

in cell And the country code in which mother company is specified:

it is registered created), incorporated;

is resident (if the nonresident participant is registered it (is created), incorporated in one country, but is for the purpose of the taxation resident in other country, then in cells codes of two said countries are specified);

in cell In number of state registration is specified:

in the state in which the material company is registered it (is created), incorporated;

in the state in which the material company is resident;

in cell With number of tax registration (is specified in case of its availability):

in the state in which the mother company is registered it (is created), incorporated;

in the state in which the mother company is resident for the purpose of the taxation (in the presence at the nonresident participant of one type of registration number of the available registration is specified. In the presence the mother company in foreign state of 2 (two) types has registration: state and tax, 2 (two) numbers of registration are specified);

in cell of D the address of mother company in the state of registration (creation), incorporation is specified;

3) in line 12 the mark about availability or lack of legislatively established obligation in the country (countries) of state registration at mother company on submission of the intercountry reporting, in cells is specified And, In it is noted: "yes" or "no";

4) in line 13 the country code according to the national qualifier is specified;

5) in line 15 it is specified in the financial year and dates which are the first and the last in the days of financial year for which the consolidated financial statements are constituted (are specified by the Arab figures).

11. Section 4. "Information on the authorized participant of the international group" (further – the Section 4) is filled in without fail with the authorized participant who is the resident or the nonresident if the reporting under transfer pricing is subject to representation, and also this Section is filled in with the participant who confers powers on submission of the reporting under transfer pricing.

In Section 4 the following data are specified:

1) in line 15 the name of the authorized participant is specified (if the authorized participant is nonresident, then the name in English is specified);

2) in line 16 the residence country code according to the national qualifier and number of tax registration of the authorized participant is specified:

in cell And the country code in which the authorized participant is specified:

it is registered created), incorporated;

is resident (if the authorized participant is created in 1 (one) country, but for the purpose of the taxation is resident in other country, then in cells codes of 2 (two) said countries are specified);

in cell In number of state registration is specified:

in the state in which the authorized participant is registered it (is created) incorporated;

in the state in which the authorized participant is resident;

in cell With number of tax registration (is specified in case of its availability):

in the state in which the authorized participant is registered it (is created), incorporated;

in the state in which the authorized participant is resident for the purpose of the taxation (in the presence the authorized participant of 1 (one) type has registration, number of the available registration is specified. In the presence the authorized participant in foreign state of 2 (two) types has registration: state and tax, 2 (two) numbers of registration are specified;

in cell of D the address of the authorized participant in the state of registration (creation), incorporation is specified;

3) in line 17 the name and details of the document confirming the rights of the authorized participant to preparation and (or) submission of the reporting under transfer pricing, number and date is specified;

4) in line 18 the type of the reporting under transfer pricing by which powers on preparation and (or) representation are conferred is specified:

in cell And "the local reporting";

in cell In "the main reporting";

in cell With "the intercountry reporting" (the first accounting period for the local and main reporting begins since January 1, 2019, for the intercountry reporting since January 1, 2016);

5) in line 19 the country code according to the national qualifier where the intercountry reporting is submitted is specified;

6) the financial year and dates which are the first and the last in the days of financial year behind in the which the reporting under transfer pricing is constituted is specified to line 20.

12. In Section 5. "Responsibility of the participant of the international group" the following data are specified:

1) in the field "Surname, Name, Middle Name (in case of Its Availability) the Head" is entered surname, name, middle name (in case of its availability) the participant manager;

2) date of filing of application – date of provision of the statement in body of state revenues is specified;

3) code of body of state revenues – code of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan according to the order of the Minister of Finance of the Republic of Kazakhstan of February 12, 2018 No. 159 "About approval of codes of bodies of state revenues of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 16402) in which the statement is provided;

4) in the field "Surname, Name, Middle Name (in case of Its Availability) the Official Who Adopted the Statement" is entered surname, name, middle name (in case of its availability) the employee of the body of state revenues which adopted the statement;

5) date of reception of an application – date of provision of the statement is specified;

6) the entering document number – is specified the registration number of the statement assigned by body of state revenues;

7) date of postage stamp (it is filled in case of the direction by mail) – is specified date of the postage stamp which is put down by post or other organization of communication.

 

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