THE ORDER OF THE FIRST DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of August 1, 2019 No. 808

About approval of Rules of inclusion (exception) in (from) the list (list) of the operator of fiscal data, and also the qualification requirements imposed to the potential operator of fiscal data

According to parts two and third article 171 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:

1. Approve enclosed:

1) Rules of inclusion (exception) in (from) the list (list) of the operator of fiscal data according to appendix 1 to this order;

2) the Qualification requirements imposed to the potential operator of fiscal data according to appendix 2 to this order.

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

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 "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries 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 twenty one calendar days after day of its first official publication.

It is approved Ministry of digital development, innovations and aerospace industry of the Republic of Kazakhstan

Appendix 1

to the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of August 1, 2019 No. 808

Rules of inclusion (exception) in (from) the list (list) of the operator of fiscal data

Chapter 1. General provisions

1. These rules of inclusion (exception) in (from) the list (list) of the operator of fiscal data (further - Rules) are developed according to parts two and third article 171 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for inclusion (exception) for legal entities in (from) the list (list) of the operator of fiscal data.

2. Inclusion (exception) in (from) the list (list) of the operator of fiscal data is performed by Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Committee).

Chapter 2. Inclusion in the list of the operator of fiscal data

3. Inclusion in the list of the operator of fiscal data (further - the List) is performed by Committee based on the statement for inclusion in the List in form according to appendix 1 to these rules.

To the statement for inclusion in the List, the corresponding conditions, stipulated in Item 4 these rules, copies of the following documents are attached:

1) the license for provision of services in the field of communication granted by authorized body or the contract with the legal entity rendering communication services;

2) the act by results of conformity testings to requirements of information security;

3) the title document confirming the property right, or the document confirming the right of temporary use with hardware and software system for acceptance, processing and transfer of data on cash calculations in the operational mode in bodies of state revenues on networks of telecommunications public (at the same time the term of temporary use by hardware and software system shall constitute at least three years from the date of filing of application on inclusion in the List);

4) the title document confirming the property right or the right of temporary use with the real estate objects (the building, construction, the room) which are in the territory of the Republic of Kazakhstan and used for placement of the technical means performing acceptance, processing and transfer of data on cash calculations (at the same time the term of temporary use by real estate object shall constitute at least three years from the date of filing of application on inclusion in the List);

5) certificate of conformity of system of management of information security to requirements of ST of PK ISO/IEC 27001-2015 "Information technology. Methods and safety controls. Systems of management by information security";

6) the license for rendering services in identification of technical channels of information leakage and the special technical means intended for investigation and search operations or the agreement on joint operations on ensuring information security with the operating operational center of information security.

4. Inclusion of the legal entity in the List is performed in case of simultaneous observance of the following conditions:

1) availability of the statement and copies of the documents specified in Item 3 of these rules;

2) compliance to the qualification requirements imposed to the potential operator of fiscal data approved by this order;

3) ensuring carrying out demonstration of hardware and software system for acceptance, processings and transfers of data on cash calculations in the operational mode in bodies of state revenues on networks of telecommunications public, confirmatory interaction according to the protocol of interaction of hardware and software system for acceptance, processing and transfer of data on cash calculations in the operational mode in bodies of state revenues on networks of telecommunications public with cash registers with function of fixing and (or) data transmission.

5. The decision on inclusion (refusal in inclusion) the legal entity in the List is made by Committee within 30 (thirty) working days from the date of adoption of the statement.

In case of identification of the bases for refusal about inclusion (refusal in inclusion) the legal entity in the List, Committee within 1 (one) working day notifies the legal entity about the provisional solution about refusal for provision of opportunity to express to legal litsu line item according to the provisional solution in inclusion of the legal entity in the List, and also time and the place (method) of carrying out hearing.

The notification on hearing goes at least in 3 (three) working days prior to completion of term of consideration of the application. Hearing is carried out no later than 2 (two) working days from the date of the notification.

By results of hearing the protocol is constituted and the Committee makes the decision on inclusion or motivated refusal in inclusion of the legal entity in the List.

At the same time in case of the petition of the legal entity the procedure of hearing can not be carried out.

The committee on results of consideration of the application in writing notifies the legal entity about the decision on inclusion (refusal in inclusion) in the List within 3 (three) working days from decision date about inclusion (refusal in inclusion).

The list is placed on official Internet resource of Committee within 3 (three) working days from decision date about inclusion (refusal in inclusion).

6. In case of non-compliance by the legal entity with conditions, stipulated in Item 4 these rules, Committee within 10 (ten) working days from the date of adoption of the statement for inclusion of the legal entity in the List provides to the applicant written refusal.

The refusal of Committee does not limit the applicant in repeated filing of application about inclusion of the legal entity in the List on condition of elimination of the revealed violations.

Chapter 3. Exception of the list of operators of fiscal data

7. The exception of the operator of fiscal data from the List is performed by Committee in the following cases:

1) discrepancies of the operator of fiscal data to the qualification requirements imposed to the potential operator of fiscal data approved by this order;

2) recognitions of the operator of fiscal data idle according to the procedure, determined by article 91 of the Tax Code, or the bankrupt - from the date of the introduction in legal force of the judgment about recognition by the bankrupt;

3) if the first head or the founder (participant) of operator of fiscal data is:

incapacitated or it is limited by capable and (or) is unknown the absent physical person by a court decision;

the physical person having the outstanding or not removed criminal record under Articles 216, 238 and 245 Criminal Codes of Kazakhstan;

the physical person who is wanted;

the physical person - the foreigner or the stateless person which purpose of stay is not connected with implementation of labor activity in the Republic of Kazakhstan or the permitted term of its stay in the territory of the Republic of Kazakhstan expired;

4) giving by the operator of fiscal data of the statement for exception of the List in form according to appendix 2 to these rules;

5) exceptions of the operator of fiscal data from the State database of taxpayers;

8. The decision on exception of the operator of fiscal data from the List is made by Committee within 15 (fifteen) working days from the date of detection of discrepancy to one of cases, stipulated in Item 7 these rules.

9. Information on exception of the operator of fiscal data from the List is placed on official Internet resource of Committee within 3 (three) working days from decision date about exception.

10. After decision making about exception of the List, the legal entity:

1) is stopped by acceptance of data on cash calculations from cash registers with function of fixing and (or) data transmission from the date of receipt of the decision on exception of the List;

2) notifies users on exception of the List no later than 24 (twenty four) hours from the date of the decision on exception;

3) is provided by destruction of fiscal data on the server of the operator of fiscal data and their backup copies;

Reports 4) in writing about destruction of fiscal data in Committee with appendix of the act of destruction of fiscal data.

Chapter 4. Final provisions

11. Claims to decisions, actions (failure to act) of Committee on questions of inclusion (exception) in (from) the List (List) of the operator of fiscal data move in the procedure established by the legislation of the Republic of Kazakhstan.

Appendix 1

to Rules of inclusion (exception) in (from) the list (list) of operators of fiscal data

form

The statement for inclusion in operators of fiscal data

I ask to include the operator of fiscal data in the list, the list of the copy of supporting documents is attached:

1) the license for provision of services in the field of communication granted by authorized body or the contract with the legal entity rendering communication services;

2) the act by results of conformity testings to requirements of information security;

3) the title document confirming the property right, or the document confirming the right of temporary use with hardware and software system for acceptance, processing and transfer of data on cash calculations in the operational mode in bodies of state revenues on networks of telecommunications public (at the same time the term of temporary use by hardware and software system shall constitute at least three years from the date of filing of application on inclusion in the List);

4) the title document confirming the property right or the right of temporary use with the real estate objects (the building, construction, the room) which are in the territory of the Republic of Kazakhstan and used for placement of the technical means performing acceptance, processing and transfer of data on cash calculations (at the same time the term of temporary use by real estate object shall constitute at least three years from the date of filing of application for inclusion in the List);

5) certificate of conformity of system of management of information security to requirements of ST of PK ISO/IEC 27001-2015 "Information technology. Methods and safety controls. Systems of management by information security";

6) the license for rendering services in identification of technical channels of information leakage and the special technical means intended for investigation and search operations or the agreement on joint operations on ensuring information security with the operating operational center of information security.

I, confirm readiness to show hardware and software system for acceptance, processing and transfer of data on cash calculations in the operational mode in bodies of state revenues on networks of telecommunications public, confirmatory interaction according to the protocol of interaction of hardware and software system for acceptance, processing and transfer of data on cash calculations in the operational mode in bodies of state revenues on networks of telecommunications public with cash registers with function of fixing and (or) data transmission.

Head

_________________________________________________________
         (signature) (surname, name, middle name (in case of its availability)

_________________ 20 __ years

The statement _______ ________________ 20 __ is taken cognizance years

____________________________________________________________________
    (the signature, surname, name, middle name (in case of its availability) the responsible person)

Appendix 2

to Rules of inclusion (exception) in (from) the list (list) of the operator of fiscal data

form

Statement for exception of the list of operators of fiscal data

I ask to exclude from the list of the operator of fiscal data in connection with:

____________________________________________________________________

____________________________________________________________________

____________________________________________________________________

____________________________________________________________________

____________________________________________________________________

Head of _____________ _____________________________________
                             (signature) (surname, name, middle name (in case of its availability))

________________ 20 __ years

The statement _______________ 20 __ is taken cognizance years

____________________________________________________________________

(the signature, surname, name, middle name (in case of its availability) the responsible person)

Appendix 2

to the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of August 1, 2019 No. 808

The qualification requirements imposed to the potential operator of fiscal data

The operator of fiscal data determines the legal entity who is at the same time conforming to the following qualification requirements:

1) performing activities based on the corresponding license for provision of services in the field of the communication granted by authorized body or the contract with the legal entity rendering communication services;

2) real estate objects (the building, construction, the room) which are in the territory of the Republic of Kazakhstan and used for placement of the technical means performing acceptance, processing and transfer of data on cash calculations having on the property right or on the right of temporary use;

3) having on the property right or on the right of temporary use hardware and software system for acceptance, processing and transfer of data on cash calculations in the operational mode in bodies of state revenues on networks of telecommunications public;

4) having the act by results of conformity testings to requirements of information security;

5) applying the certified means of cryptographic information security;

6) being resident of the Republic of Kazakhstan;

7) having the test platform for conducting testing and testing of models of cash registers with function of fixing and (or) data transmission for developers, producers and suppliers of cash registers with function of fixing and (or) data transmission;

8) having the round-the-clock free consulting information service providing information and technical support of the taxpayers applying cash registers with function of fixing and (or) data transmission;

9) having Internet resource which domain name belongs to the operator of fiscal data;

10) having the hardware and software system located in the center (centers) of data processing, conforming to the single requirements in the field of information and communication technologies and ensuring information security approved by the order of the Government of the Republic of Kazakhstan of December 20, 2016 No. 832;

11) having license for rendering services in identification of technical channels of information leakage and the special technical means intended for investigation and search operations or agreements on joint operations on ensuring information security with the operating operational center of information security.

 

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