ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 24, 2018 No. 1104

About approval of forms of local, main and intercountry otchetnost on transfer pricing and Rules of their filling

According to Item 1 of article 7 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) form of the local reporting under transfer pricing according to appendix 1 to this order;

2) Rules of filling of form of the local reporting under transfer pricing according to appendix 2 to this order;

3) form of the main reporting under transfer pricing according to appendix 3 to this order;

4) Rules of filling of form of the main reporting under transfer pricing according to appendix 4 to this order;

5) form of the intercountry reporting under transfer pricing according to appendix 5 to this order;

6) Rules of filling of form of the intercountry reporting under transfer pricing according to appendix 6 to this order.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation:

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 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 provision in 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 since January 1, 2019 and is subject to official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 24, 2018 No. 1104

the form intended for collection of administrative data

Local reporting under transfer pricing

Accounting period 20 ___ year

The form of administrative data is placed on Internet resource:

https://kgd.gov.kz/ru/content/transfertnoe-cenoobrazovanie-1-1.

Index: 013 MO

Where it is provided: in Committee of state revenues

Ministries of Finance of the Republic of Kazakhstan

Provide: participants of the transaction

Frequency: annual

Provision term: no later than 12 months following accounting financial year

Section 1. Local subject

1.1. Description of management structure of the Local subject and organizational structure
Local subject
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________.

1.2. Detailed description of business activity of the Local subject
and the strategy of business used by the Local subject
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________.

1.3. List of main competitors of the Local subject
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________.

Section 2. Controlled transactions

2.1. Description of categories of controlled transactions (for example, purchase of services
on production, purchase of goods, rendering of services, loans, guarantees
on financing and obligation fulfillment, licensing of non-material
assets) and circumstances in which controlled transactions were performed
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________.

2.2. Payment amount and cash receipts on each category
controlled transactions with participation of the Local subject (for example, payments
and receipts on payment for goods, services, works, license fees,
remunerations) by tax jurisdictions in which are registered
foreign receivers and payers
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________.

2.3. The list of the interconnected parties which are the parties in each category
controlled transactions, with indication of coherence between them
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________.

2.4. The list of the enclosed copies of material agreements to this reporting,
concluded by the Local subject with the interconnected parties, with indication of date
conclusion and agreement parties
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________

2.5. Functional analysis of the Local subject and corresponding
the interconnected parties concerning everyone categories of controlled transactions
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________.

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