ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 18, 2019 No. 119

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of June 4, 2015 No. 348 "About approval of regulations of the state services rendered by bodies of state revenues of the Republic of Kazakhstan"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of June 4, 2015 No. 348 "About approval of regulations of the state services rendered by bodies of state revenues of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 11696, it is published on August 17, 2015 in information system of law of Ad_let) the following changes and amendments:

in Item 1:

2) to state the subitem in the following edition:

"2) regulations of the state service "Registration Accounting of Person Who Is Engaged in Private Practice" according to appendix 2 to this order;";

15) to state the subitem in the following edition:

"15) regulations of the state service "Submission of Data on Lack (Availability) of Debt according to Which Account Is Kept in Bodies of State Revenues" according to appendix 15 to this order;";

change in Kazakh is made to the subitem 16), the text in Russian does not change;

18) to state the subitem in the following edition:

"18) regulations of the state service "Issue of Accounting and Control Brands on Alcoholic Products (Except for Wine Materials, Beer and Beer Drink)" according to appendix 18 to this order;";

in subitems 20), 23) and 24) changes in Kazakh are made, texts in Russian do not change;

25) to state the subitem in the following edition:

"25) regulations of the state service "Carrying Out Offsettings and the Tax Returns, Payments in the Budget, Penalty Fee, Penalties" according to appendix 25 to this order;";

28) to state the subitem in the following edition:

"28) regulations of the state service "Change of Completion Dates of the Tax Liability on Tax Payment and (or) Payments" according to appendix 28 to this order;";

29) to exclude the subitem;

30) to state the subitem in the following edition:

"30) regulations of the state service "Acceptance of Tax Forms when Exporting (Import) of Goods in the Eurasian Economic Union" according to appendix 30 to this order;";

34) to state the subitem in the following edition:

"34) regulations of the state service "Inclusion in the Register of Authorized Economic Operators" according to appendix 34 to this order;";

37) to exclude the subitem;

38) and 39) to state subitems in the following edition:

"38) regulations of the state service "Adoption of Provisional Solutions about Goods Origin" according to appendix 38 to this order;

39) regulations of the state service "Adoption of the Provisional Solution about Classification of Goods" according to appendix 39 to this order;";

41) to exclude the subitem;

changes in Kazakh are made to subitems 42) and 44), texts in Russian do not change;

50) and 51) to state subitems in the following edition:

50) regulations of the state service "Registration of Discharge of Duty on Payment of Customs Duties, Taxes, the Special Anti-dumping Compensatory Duties, and also Ensuring Fulfillment of Duties of the Legal Entity Performing Activities in the field of Customs Affairs, and (or) Authorized Economic Operator" according to appendix 50 to this order;

51) regulations of the state service "Change of Payment Due Dates of Import Customs Duties" according to appendix 51 to this order;";

53) to exclude the subitem;

add with the subitem 54) of the following content:

"54) regulations of the state service "The Statement from Personal Account about Condition of Calculations with the Budget, and also on Social Payments" according to appendix 54 to this order.";

to state the regulations of the state service "Registration Accounting of the Private Notary, Private Legal Executive, Lawyer, Professional Mediator" approved by the specified order in edition according to appendix 1 to this order;

in the regulations of the state service "Registration of Taxpayers" approved by the specified order:

state Item 3 in the following edition:

"3. Is result of rendering the state service:

1) issue of the registration certificate in the form approved by authorized body (in case of introduction of information about the nonresident, the foreigner or the person without citizenship, legal nonresident persons performing activities in the Republic of Kazakhstan through permanent organization without opening of branch, insurance company (insurance broker) or the dependent agent, diplomatic and equated to it representation, consular organization in GBD of NP);

2) the motivated answer about refusal in rendering the state service in cases and on the bases specified in Item 10 of the Standard.

Form of provision of result of rendering the state service: paper.";

in the regulations of the state service "Registration Accounting of Taxpayers on Value Added" approved by the specified order:

third the subitem 1) of Item 5 to state the paragraph in the following edition:

"checks availability at uslugopoluchatel of the right of statement to registration VAT accounting according to regulations of Item 1 of Article 82, of Item 1 of article 83 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget (Tax code)" - 5 (five) minutes;";

in the regulations of the state service "Registration Accounting as the Electronic Taxpayer" approved by the specified order:

2) of Item 5 to state the subitem in the following edition:

"2) the worker responsible for document handling processes entrance documents:

in case of statement on registration accounting as the electronic taxpayer - within 1 (one) working day from the date of acceptance of the tax statement;

in case of cancellation or replacement of the EDS - no later than 1 (one) working day from the date of submission of the tax statement.";

state Item 11 in the following edition:

"11. Reference books of business processes of rendering the state service "Registration Accounting as the Electronic Taxpayer" are given in appendices 3, 4 and 5 to these Regulations of the state service.";

to state appendix 3 to the specified regulations of the state service "Registration Accounting as the Electronic Taxpayer" in edition according to appendix 2 to this order;

in the regulations of the state service "Assignment of Personal Identification Number (PIN Code) to Producers (Importers) of Separate Types of Oil Products, and also on Goods of Producers and Importers of Some Types of Excisable Products, Aviation Fuel and Fuel Oil" approved by the specified order:

to state part one of Item 1 in the following edition:

"1. The state service "Assignment of Personal Identification Number (PIN Code) to Producers (Importers) of Separate Types of Oil Products, and also on Goods of Producers and Importers of Some Types of Excisable Products, Aviation Fuel and Fuel Oil" (further - the state service) is rendered based on the Standard of the state service "Assignment of Personal Identification Number (PIN Code) to Producers (Importers) of Separate Types of Oil Products, and also on Goods of Producers and Importers of Some Types of Excisable Products, Aviation Fuel and Fuel Oil" approved by the order of the Minister of Finance of the Republic of Kazakhstan of April 27, 2015 No. 284 "About approval of standards of the state services rendered by bodies of state revenues of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 11273) (further - the Standard), territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, cities of Astana, Almaty and Shymkent (further - the service provider).";

state Item 5 in the following edition:

"5. Procedure (actions) of process of rendering the state service:

1) documents acceptance - 20 (twenty) minutes:

the worker responsible for documents acceptance in the presence of uslugopoluchatel:

verifies the data reflected in the tax statement, with the identity document (in case of representation of interests of physical person checks availability of the notarized power of attorney in which specifying of the specific list of powers of the authorized representative of uslugopoluchatel is obligatory or in case of presentation of the power of attorney checks availability of the signature of the head and seal of the legal entity for representation of interests of the legal entity) - 6 (six) minutes;

checks completeness of the submitted documents - 7 (seven) minutes;

checks the data specified in the tax statement of the taxpayer with the data which are available in registration data of the information system "The Integrated Taxation Information System" (further - IS INIS) - 5 (five) minutes;

issues to uslugopoluchatel the coupon about receipt of the tax statement (further - the coupon) according to appendix 1 to these Regulations of the state service - 2 (two) minutes;

2) worker of the service provider responsible for rendering the state service:

in writing notifies producers of oil products, wholesale suppliers of the oil products performing import of oil products about assignment of PIN codes - not later than 5 (five) calendar days to 1 (first) in which the uslugopoluchatel plans to enable the realization of oil products;

in writing notifies the uslugopoluchatel performing activities in the field of production in the Republic of Kazakhstan or import on customs area of the Republic of Kazakhstan of tobacco products on assignment of PIN codes - not later than 5 (five) calendar days prior to realization by uslugopoluchatel of tobacco products.";

in the regulations of the state service "Licensing for Tobacco Products Manufacture" approved by the specified order:

the fourth the subitem 2) of Item 5 to state the paragraph in the following edition:

"licensing or the motivated answer about refusal in rendering the state service in cases and on the bases specified in Item 10 of the Standard - no later than 10 (ten) working days;";

the fourth the subitem 3) of Item 9 to state the paragraph in the following edition:

"licensing or the motivated answer about refusal in rendering the state service in cases and on the bases specified in Item 10 of the Standard - no later than 10 (ten) working days;";

to state appendix 2 to the specified regulations of the state service "Licensing for Tobacco Products Manufacture" in edition according to appendix 3 to this order;

in the regulations of the state service "Licensing for Production of Ethyl Alcohol" approved by the specified order:

the fourth the subitem 2) of Item 5 to state the paragraph in the following edition:

"licensing or the motivated answer about refusal in rendering the state service in cases and on the bases specified in Item 10 of the Standard - no later than 10 (ten) working days;";

the fourth the subitem 3) of Item 9 to state the paragraph in the following edition:

"licensing or the motivated answer about refusal in rendering the state service in cases and on the bases specified in Item 10 of the Standard - no later than 10 (ten) working days;";

in the regulations of the state service "Licensing for Production of Alcoholic Products" approved by the specified order:

the fourth the subitem 2) of Item 5 to state the paragraph in the following edition:

"licensing or about refusal in rendering the state service in cases and on the bases specified in Item 10 of the Standard - no later than 12 (twelve) working days;";

the fourth the subitem 3) of Item 9 to state the paragraph in the following edition:

"licensing or the motivated answer about refusal in rendering the state service in cases and on the bases specified in Item 10 of the Standard - no later than 12 (twelve) working days;";

in the regulations of the state service "Licensing, on Storage and Wholesale of Alcoholic Products, Except for Activities for Storage and Wholesale of Alcoholic Products in the territory of Its Production" approved by the specified order:

to state part one of Item 1 in the following edition:

"1. The state service "Licensing for Storage and Wholesale of Alcoholic Products, Except for Activities for Storage and Wholesale of Alcoholic Products in the territory of Its Production" (further - the state service) is rendered based on the Standard of the state service "Licensing for Storage and Wholesale of Alcoholic Products, Except for Activities for Storage and Wholesale of Alcoholic Products in the territory of Its Production" approved by the order of the Minister of Finance of the Republic of Kazakhstan of April 27, 2015 No. 284 "About approval of standards of the state services rendered by bodies of state revenues of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 11273) (further - the Standard), by territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, the cities of Astana, Almaty and Shymkent (further - the service provider).";

the fourth the subitem 2) of Item 5 to state the paragraph in the following edition:

"licensing or the motivated answer about refusal in rendering the state service in cases and on the bases, specified in Item 10 of the Standard - no later than 1 (one) working day;";

in the regulations of the state service "Licensing, on Storage and Retail Sale of Alcoholic Products, Except for Activities for Storage and Retail Sale of Alcoholic Products in the territory of Its Production" approved by the specified order:

to state part one of Item 1 in the following edition:

"1. The state service "Licensing for Storage and Retail Sale of Alcoholic Products, Except for Activities for Storage and Retail Sale of Alcoholic Products in the territory of Its Production" (further - the state service) is rendered based on the Standard of the state service the service "Licensing for Storage and Retail Sale of Alcoholic Products, Except for Activities for Storage and Retail Sale of Alcoholic Products in the territory of Its Production" approved by the order of the Minister of Finance of the Republic of Kazakhstan of April 27, 2015 No. 284 "About approval of standards of the state services rendered by bodies of state revenues of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 11273) (further - the Standard), by territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, the cities of Astana, Almaty and Shymkent (further - the service provider).";

the fourth the subitem 2) of Item 5 to state the paragraph in the following edition:

"licensing or the motivated answer about refusal in rendering the state service in cases and on the bases, specified in Item 10 of the Standard - no later than 1 (one) working day;";

to state the regulations of the state service "Submission of Data on Lack (Availability) of Tax Debt, Debt on the Compulsory Pension Contributions Compulsory for Professional Pension Contributions and Social Expels, Statements from Personal Account about Condition of Calculations with the Budget for Execution of the Tax Liability, and also Obligations for Calculation, Deduction and Transfer of Compulsory Pension Contributions, Compulsory Professional Pension Contributions, Calculation and Payment of Social Assignments" approved by the specified order in edition according to appendix 4 to this order;

in the regulations of the state service "Issue of the Certificate of the Amounts of the Gained Income from Sources in the Republic of Kazakhstan and the Withheld (Paid) Taxes" approved by the specified order:

change in Kazakh is made to heading, the heading in Russian does not change;

change in Kazakh is made to Item 1, the text in Russian does not change;

2) of Item 5 to state the subitem in the following edition:

"2) the worker responsible for document handling processes documents (verifies compliance of data of the tax statement of the nonresident to the data specified in forms of tax statements of the taxpayer and (or) tax agent) - within 10 (ten) calendar days;";

to state appendix 3 to the specified regulations of the state service in edition according to appendix 5 to this order;

in the regulations of the state service "Confirmation of Rezidenstvo of the Republic of Kazakhstan" approved by the specified order:

to state part one of Item 1 in the following edition:

"1. The state service "Confirmation of Residence of the Republic of Kazakhstan" (further - the state service) is rendered based on the Standard of the state service "Confirmation of Residence of the Republic of Kazakhstan" approved by the order of the Minister of Finance of the Republic of Kazakhstan of April 27, 2015 No. 284 "About approval of standards of the state services rendered by bodies of state revenues of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 11273) (further - the Standard), territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, cities of Astana, Almaty and Shymkent (further - the service provider).";

2) of Item 5 to state the subitem in the following edition:

"2) the worker responsible for document handling processes entrance documents, issues the document confirming residence in the form established by authorized body or the motivated answer about refusal on the bases specified in Item 10 of the Standard - within 10 (ten) calendar days;";

to state appendix 5 to the specified regulations of the state service in edition according to appendix 6 to this order;

in the regulations of the state service "Issue of Accounting and Control Brands on Alcoholic Products (Except for Wine Material and Beer)" approved by the specified order:

state heading in the following edition:

"Regulations of the state service "Issue of Accounting and Control Brands on Alcoholic Products (Except for Wine Material, Beer and Beer Drink)";

state Item 1 in the following edition:

"1. The state service "Issue of Accounting and Control Brands on Alcoholic Products (Except for Wine Material, Beer and Beer Drink)" (further - the state service) is rendered based on the Standard of the state service "Issue of Accounting and Control Brands on Alcoholic Products (Except for Wine Material, Beer and Beer Drink)" approved by the order of the Minister of Finance of the Republic of Kazakhstan of April 27, 2015 No. 284 "About approval of standards of the state services rendered by bodies of state revenues of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 11273) (further - the Standard), territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, cities of Astana, Almaty and Shymkent (further - the service provider).";

1) of Item 5 to state the subitem in the following edition:

"1) the worker of the service provider by means of the information system "Control over Production and Turnover of Alcoholic Products with Use of Accounting and Control Brands with Holographic Protective Element" (further - IS UKM) receives the application from uslugopoluchatel for production of brands in form according to appendices 1 and 2 to the Standard - 15 (fifteen) minutes;

considers the request provided by uslugopoluchatel and approves by means of IS UKM or prepares refusal in approval of the request - within 3 (three) calendar days);";

state Item 10 in the following edition:

"10. Reference books of business processes of rendering the state service "Issue of Accounting and Control Brands on Alcoholic Products (Except for Wine Material, Beer and Beer Drink)", are given in appendices 2 and 3 to these Regulations of the state service.";

in appendix 1 to the specified regulations of the state service:

state the right upper corner in the following edition:

"Appendix 1

to Regulations of the state service "Issue of Accounting and Control Brands on Alcoholic Products (Except for Wine Material, Beer and Beer Drink)";

to state appendix 2 to the specified regulations of the state service in edition according to appendix 7 to this order;

to state appendix 3 to the specified regulations of the state service in edition according to appendix 8 to this order;

in the regulations of the state service "Issue of Excise Stamps on Tobacco Products" approved by the specified order:

to state part one of Item 1 in the following edition:

"1. The state service "Issue of Excise Stamps on Tobacco Products" (further - the state service) is rendered based on the Standard of the state service "Issue of Excise Stamps on Tobacco Products" approved by the order of the Minister of Finance of the Republic of Kazakhstan of April 27, 2015 No. 284 "About approval of standards of the state services rendered by bodies of state revenues of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 11273) (further - the Standard), territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, cities of Astana, Almaty and Shymkent (further - the service provider).";

1) of Item 5 to state the subitem in the following edition:

"1) the worker of the service provider by means of the information system "Control of Production and Turnover of Excisable Products and Separate Types of Oil Products" (further - IS the Excise) receives the application from uslugopoluchatel for production of brands in form according to appendices 1, 2 Standards - 15 (fifteen) minutes;

considers the request provided by uslugopoluchatel and approves the Excise by means of IS or prepares refusal in approval of the request - within 3 (three) calendar days;";

in the regulations of the state service "Suspension (Prolongation, Renewal) of Submission of Tax Statements" approved by the specified order:

change in Kazakh is made to heading, the heading in Russian does not change;

change in Kazakh is made to Item 1, the text in Russian does not change;

state Item 3 in the following edition:

"3. Placement of data on suspension (prolongation, renewal) of submission of tax statements or about refusal in suspension (prolongation, renewal) of the submission of tax statements published on Internet resource of authorized body no later than acceptance date of such decision is result of rendering the state service.

Form of provision of result of rendering the state service: electronic.";

2) of Item 5 to state the subitem in the following edition:

"2) the worker responsible for document handling processes entrance documents in IS SONO and places:

data on suspension of submission of tax statements or on refusal in suspension of submission of tax statements, except as specified addresses of the individual entrepreneurs applying special tax regime to subjects of small business on the basis of the patent - within 3 (three) working days;

data on suspension of submission of tax statements to the individual entrepreneurs applying special tax regime on the basis of the patent - in day of giving by uslugopoluchatel of documents;";

to state appendix 3 to the specified regulations of the state service in edition according to appendix 9 to this order;

to state appendix 7 to the specified regulations of the state service in edition according to appendix 10 to this order;

in the regulations of the state service "Entering of New Models of Cash Registers into the State Register of Cash Registers" approved by the specified order:

1) of Item 3 to state the subitem in the following edition:

"1) entering of the KKM model into the state register of KKM;"

2) of Item 5 to state the subitem in the following edition:

"2) worker of the service provider responsible for rendering the state service:

processes documents (including checks for KKM model compliance, holds testing, creates the decision on inclusion (refusal in inclusion) the KKM models in the state register) - within 10 (ten) working days.";

to state appendix 2 to the specified regulations of the state service in edition according to appendix 11 to this order;

in the regulations of the state service "Acceptance of Tax Statements" approved by the specified order:

change in Kazakh is made to heading, the heading in Russian does not change;

in the regulations of the state service "Withdrawal of Tax Statements" approved by the specified order:

change in Kazakh is made to heading, the heading in Russian does not change;

change in Kazakh is made to Item 1, the text in Russian does not change;

1) of Item 3 to state the subitem in the following edition:

"1) the data on withdrawal of tax statements published on Internet resource of authorized body;";

to state the regulations of the state service "Carrying Out Offsettings and Returns of Paid Amounts of Taxes, Other Obligatory Payments in the Budget, Penalty Fee, Penalties" approved by the specified order in edition according to appendix 12 to this order;

to state the regulations of the state service "Value Added Tax Return from the Budget" approved by the specified order in edition according to appendix 13 to this order;

in the regulations of the state service "The Income Tax Return, Withheld at Payment Source" approved by the specified order:

to state part one of Item 1 in the following edition:

"1. The state service "The Income Tax Return, Withheld at Payment Source" (further - the state service) is rendered based on the Standard of the state service "The Income Tax Return, Withheld at Payment Source" approved by the order of the Minister of Finance of the Republic of Kazakhstan of April 27, 2015 No. 284 "About approval of standards of the state services rendered by bodies of state revenues of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 11273) (further - the Standard), territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, cities of Astana, Almaty and Shymkent (further - the service provider).";

paragraphs two and third the subitem 2) of Item 5 to state in the following edition:

"on decision about the income tax return, withheld at payment source, according to the tax statement on return of the paid income tax from the budget or conditional bank deposit based on the international treaty - within 20 (twenty) working days;

on decision about refusal in consideration of the documents submitted by uslugopoluchatel - within 10 (ten) working days;";

4) of Item 5 to state the subitem in the following edition:

"4) the employee of body of state revenues, in whom it is registered in the location (residence, stay), the tax agent (taxpayer), makes return of the income tax amount from the budget - within 30 (thirty) working days.";

to state appendix 3 to the specified regulations of the state service in edition according to appendix 14 to this order;

in the regulations of the state service "Change of Completion Dates of the Tax Liability on Tax Payment and (or) Penalty Fee" approved by the specified order:

state heading in the following edition:

"Change of completion dates of the tax liability on tax payment and (or) payments";

1, 2 and 3 to state Items in the following edition:

"1. The state service "Change of Completion Dates of the Tax Liability on Tax Payment and (or) Payments" (further - the state service) is rendered based on the standard of the state service "Change of Completion Dates of the Tax Liability on Tax Payment and (or) Payments" approved by the order of the Minister of Finance of the Republic of Kazakhstan of April 27, 2015 No. 284 "About approval of standards of the state services rendered by bodies of state revenues of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 11273) (further - the Standard), territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, the cities and areas in the cities, in the territory of special economic zones (further - the service provider).

Documents acceptance and issue of result of rendering the state service are performed:

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