LAW OF THE REPUBLIC OF KAZAKHSTAN

of December 10, 2020 No. 382-VI ZRK

About modification and amendments in the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and the Law of the Republic of Kazakhstan "On enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)"

Article 1. Make changes and additions to the following legal acts of the Republic of Kazakhstan:

1. In the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) (Sheets of Parliament of the Republic of Kazakhstan, 2017, No. 22-І, 22-II, Art. 107; 2018, No. 10, Art. 32; No. 11, Art. 37; No. 13, Art. 41; No. 14, Art. 42, 44; No. 15, Art. 50; No. 19, Art. 62; No. 22, Art. 82, 83; No. 24, Art. 93, 94; 2019, No. 1, Art. 2, 4; No. 2, Art. 6; No. 5-6, of Art. 27; No. 7, Art. 37, 39; No. 8, Art. 45; No. 15-16, of Art. 67; No. 19-20, of Art. 86; No. 21-22, of the Art. 90,91; No. 23, Art. 103, 108; No. 24-І, Art. 118, 119; No. 24-II, Art. 123; 2020, No. 9, Art. 32; No. 14, Art. 70):

1) in table of contents:

to state heading of Chapter 6 in the following edition:

"Chapter 6. Change of completion dates of the tax liability on tax payment and (or) payments. Basis of the termination of the tax liability. Investment tax credit";

add with heading of Article 49-1 of the following content:

"Article 49-1. Investment tax credit";

to state heading of Article 50 in the following edition:

"Article 50. Body, authorized to make the decision on change of completion date of the tax liability on tax payment and (or) payments or provision of the investment tax credit";

add with heading of Article 51-1 of the following content:

"Article 51-1. Conditions of provision of the investment tax credit";

to state headings of Articles 54 and 65 in the following edition:

"Article 54. Cancellation of delay, payment by installments and investment tax credit";

"Article 65. Execution of the tax liability of the individual entrepreneur, person who is engaged in private practice in case of the activities termination";

to state heading of Section 4 in the following edition:

"Section 4. Appeal of results of check, results of horizontal monitoring and actions (failure to act) of officials of tax authorities";

to state heading of Chapter 21 in the following edition:

"Chapter 21. Procedure for appeal of the notification on results of check, notification on results of horizontal monitoring";

in heading of Article 244 of the word "and trips of members of governing body of the taxpayer" to exclude;

to state heading of Article 325 in the following edition:

"Article 325. The income in type gratuitously the received property, works, services";

add with heading of Article 353-1 of the following content:

"Article 353-1. Features of calculation, deduction and payment of the individual income tax from lump retirement benefit according to the legislation of the Republic of Kazakhstan on provision of pensions";

to state heading of Article 455 in the following edition:

"Article 455. Features of calculation of the value added tax in case of commodity import on the territory of the Republic of Kazakhstan under commission agreements (order) from the territories of state members of the Eurasian Economic Union";

to state heading of Article 470 in the following edition:

"Article 470. Criteria of reference to wholesale and retail sale of gasoline (except for aviation), diesel fuel, gazokhol, benzanol, nefrac, the mix of light carbohydrates and ecological fuel performed in the territory of the Republic of Kazakhstan";

to exclude heading of Article 504;

to state heading of Article 505 in the following edition:

"Article 505. The base tax rates on lands of settlements";

to exclude heading of Article 514;

to state heading of Article 613 in the following edition:

"Article 613. Rates of the state fee in case of issue of visas of the Republic of Kazakhstan, document creation on departure from the Republic of Kazakhstan on the permanent residence, registration and approval of invitations to entrance of foreigners and persons without citizenship to the Republic of Kazakhstan, acquisition of nationality of the Republic of Kazakhstan, recovery of nationality of the Republic of Kazakhstan or getting out of nationality of the Republic of Kazakhstan, issue of permission to permanent residence in the Republic of Kazakhstan";

to exclude heading of Article 639;

add with heading of Chapter 77-1 of the following content:

"Chapter 77-1. Special tax regime of retail tax";

add with headings of Articles 696-1 and 696-2 of the following content:

"Article 696-1. Procedure for application of special tax regime of retail tax and calculation of taxes in case of its application

Article 696-2. Tax period, terms of submission of the declaration and tax payment";

to add heading of Section 21 with words ", and also persons which signed the investment agreement";

add with heading of Chapter 80-1 of the following content:

"Chapter 80-1. The taxation of persons which signed the investment agreement";

add with headings of Articles 712-1, 712-2 and 712-3 of the following content:

"Article 712-1. General provisions

Article 712-2. The taxation of persons which signed the investment agreement

Article 712-3. Procedure for reduction of the tax liabilities from the amount of actual costs of the taxpayer";

add Chapter 82 with heading of Article 723-1 of the following content:

"Article 723-1. Features of tax accounting in case of renewal of the right of subsurface use to the licensed mode of subsurface use";

to state heading of Article 727 in the following edition:

"Article 727. Features of calculation of subscription bonus according to licenses for subsurface use, except for the licenses granted by results of auction";

add with heading of the Section 25 of the following content:

"Section 25. Features of the taxation of the foreign companies when implementing electronic trading by goods, rendering services electronically to physical persons";

add with heading of Chapter 90 of the following content:

"Chapter 90. Features of the taxation of the foreign company when implementing electronic trading by goods, rendering services electronically to physical persons";

add with headings of Articles 777, of 778, 779 and 780 following contents:

"Article 777. The basic concepts used in this Section

Article 778. Conditional registration of the foreign company

Article 779. General provisions

Article 780. Procedure for calculation and tax discharge on value added when implementing electronic trading by goods, rendering services electronically to physical persons";

In all text of the word of "oralmans" and "oralmans" to replace 2) respectively with words of "kandas" and "kandasa";

3) in Article 1:

in Item 1:

add with subitem 2-1) of the following content:

"2-1) organization of body of the International financial center "Astana" - the legal entity registered according to the law in force of the International financial center "Astana", 50 and more percent of share (voting shares) of which directly or indirectly belong to body of the International financial center "Astana".

Indirect possession means ownership of body of the International financial center "Astana" through other legal entity who directly belongs to body of the International financial center "Astana";";

5) to state the subitem in the following edition:

"5) shortage the amounts of taxes and payments of the budget - estimated, added and not paid in time, including advance and (or) current payments on them, except for the amounts reflected in the notification on results of check, the notification on results of horizontal monitoring during appeal in the procedure established by the legislation of the Republic of Kazakhstan in the appealed part;";

16) to state the paragraph of the eighth part two of the subitem in the following edition:

"the size of the paid authorized capital falling to share on which distribution of property, but no more original cost of such share determined according to the procedure, stipulated in Item the 7th articles 228 of this Code at the participant for benefit of whom distribution of property is performed is performed.";

41) to state the subitem in the following edition:

"41) product with the heated tobacco - type of the tobacco product consisting of tobacco raw materials with addition or without addition of ingredients of tobacco product held for use in system for tobacco heating;";

add with subitem 49-1) of the following content:

"49-1) the extinguished inventories - amount of the minerals extracted and written off from the state stock balance, including the actual losses which are formed in the course of production;";

subitem in paragraph three 52) shall be replaced with words the words "including on the software, drawings or models" "the software, drawings or models";

61) after the word "checks" to add the subitem with words ", the notification on results of horizontal monitoring";

67) to state the subitem in the following edition:

"67) person - physical person and the legal entity; the physical person - the citizen of the Republic of Kazakhstan, the foreigner or the stateless person; the legal entity - the organization created according to the legislation of the Republic of Kazakhstan or foreign state (legal nonresident person). For the purposes of of this Code legal nonresident person is understood as the company, partnership, the organization or other corporate education created according to the legislation of foreign state which are considered as independent legal entities irrespective of whether they have the status of the legal entity of foreign state where they are created;";

add with subitem 74-1) of the following content:

"74-1) nicotinocontaining liquid for use in electronic systems of consumption - the liquid containing nicotine, or liquid without nicotine content held for use in electronic systems of consumption (in cartridges, reservoirs and other containers) when which heating the aerosol (vapor) intended for inhalation is formed;";

add with Item 2-1 of the following content:

"2-1. For the purpose of of this Code of provision, provided for banks of the second level, the insurance (reinsurance) organizations, insurance brokers, extend to the branches of nonresident banks of the Republic of Kazakhstan, branches of the insurance (reinsurance) nonresident organizations of the Republic of Kazakhstan, branches of insurance nonresident brokers of the Republic of Kazakhstan opened in the territory of the Republic of Kazakhstan and performing activities based on the license of authorized body on regulation, control and supervision of the financial market and the financial organizations.";

4) in Article 3:

in Item 2 of the word "no more once a year" to exclude;

in Item 3 of the word "more than once in year, but" to exclude;

state item 4 in the following edition:

"4. Modification and (or) amendments in this Code is performed by the law which is not providing modification and amendments in other legal acts of the Republic of Kazakhstan, except for the Law of the Republic of Kazakhstan on enforcement of this Code.

At the same time in case of modification and (or) amendments in this Code according to the procedure of the legislative initiative of the Government of the Republic of Kazakhstan the draft of such law is developed by authorized body in the field of tax policy.";

5) in Item 1 of Article 13:

6) to state the subitem in the following edition:

"6) to appeal the notification on results of check, the notification on results of horizontal monitoring, the notification on results of consideration of the claim of the taxpayer (tax agent) to the notification on results of check, and also action (failure to act) of officials of tax authorities;";

add with the subitem 8) of the following content:

"8) to obtain information on reliability and conscientiousness of the partner from the information system specified in Item 15 of Article 22 of this Code.";

Item 2 of Article 19 to add 6) with subitems 16) and 17) of the following content:

"16) to provide access to information system of tax authorities to bodies of homeland security of the Republic of Kazakhstan for the purpose of and procedure, provided by the Law of the Republic of Kazakhstan "About bodies of homeland security of the Republic of Kazakhstan";

17) during conducting thematic tax audit concerning compliance of the name, quantity (amount) of goods to the data specified in accompanying waybills goods when implementing the international motor transportations from the territory of one state member of the Eurasian Economic Union on the territory of other state member of the Eurasian Economic Union through the territory of the Republic of Kazakhstan to make withdrawal of the documents, goods and things testimonial of the making of administrative offenses, according to the procedure, determined by the Code of the Republic of Kazakhstan about administrative offenses.";

Article 22 to add 7) with Items 14 and 15 of the following content:

"14. Persons having information on violations of application of cash register and the equipment (device) intended for acceptance of payments with use of the payment cards having the right to report in tax authority about the facts of violations known for it confirmed by video fixing.

Person who reported about the facts of violation of application of cash register and the equipment (device) intended for acceptance of payments with use of payment cards in case of confirmation of such fact is subject to remuneration according to the procedure, determined by the Government of the Republic of Kazakhstan.

Provisions of part two of this Item do not extend to persons who gave obviously false information about the facts of committed offenses. At the same time persons who gave obviously false information bear the responsibility established by the laws of the Republic of Kazakhstan.

15. The authorized body interacts with authorized state bodies and National chamber of entrepreneurs of the Republic of Kazakhstan for the purpose of maintaining information system for independent check by the taxpayer of partners on the basis of the indexes calculated by the technique approved by authorized body in coordination with National chamber of entrepreneurs of the Republic of Kazakhstan. The order of interaction is determined by authorized body.";

8) in Article 24 part one:

part the second the subitem 1) after words "the deposit of the notary," to add with words to "the current account of the private legal executive intended for storage of the collected amounts of advantage of claimants";

3) to state the subitem in the following edition:

"3) to represent at the request of authorized body of the data on availability of bank accounts and their numbers, about remaining balance and movement of money on these accounts, other information relating to the prisoner between physical person or legal entity and bank of the second level, the organization performing separate types of banking activities, to the agreement providing rendering banking services, and also the data on availability, type and cost of other property including placed on metal accounts or which are in management of the physical persons and legal entities specified in the inquiry of authorized body of foreign state sent the international treaty of the Republic of Kazakhstan;";

9) in Article 26:

in Item 6-1 of the word "spheres of the industry and industrial and innovative development" shall be replaced with words "the fields of the state support of industrial activities";

state Items 13 and 14 in the following edition:

"13. Notaries shall represent to authorized body the following data on physical persons about (about):

1) transactions and agreements on the property which is subject to state or other registration, and also property on which the rights and (or) transactions are subject to state or other registration;

2) the granted certificates on the right to inheritance;

3) other transactions and agreements which are not specified in this Item if the price provided by the transaction (agreement) exceeds the 2000-fold size of the monthly settlement indicator established by the law on the republican budget and operating for January 1 of the corresponding financial year, except for the agreements specified in subitems 4) and 5) of this Item;

4) the loan agreements signed between physical persons;

5) other agreements on cession of property which are not subject to state or other registration.

The form, procedure and terms of submission of the data specified in part one of this Item are established by authorized body in coordination with the Ministry of Justice of the Republic of Kazakhstan.

14. The organization performing activities for maintaining system of registers of security holders shall represent within thirty working days from the date of receipt of request of tax authority the available information about physical persons - security holders, and also about transactions of physical persons with securities according to the procedure and in form which are established by authorized body in coordination with authorized body on regulation, control and supervision of the financial market and the financial organizations.";

add with Item 15-1 of the following content:

"15-1. The authorized body in the field of regulation of trading activity shall represent data on transactions of physical persons with exchange goods according to the procedure, terms and in form which are established by authorized body.";

state Item 16 in the following edition:

"16. The legal entity created according to the decision of the Government of the Republic of Kazakhstan, providing according to the legislation of the Republic of Kazakhstan accounting of pension contributions, social assignments and social payments, fees and assignments on compulsory social medical insurance shall represent to authorized body the available information about physical persons according to the procedure, terms and in form which are established by authorized body in coordination with authorized body in the field of rendering the state services.";

add with Items 19-1, 19-2, 19-3, 19-4, 19-5, 19-6 and 25 of the following content:

"19-1. The authorized body in the field of equity in housing construction shall according to the procedure, terms and in form which are established by authorized body to represent to tax authorities of the information about the physical persons who signed the agreement on equity in housing construction and also about the physical persons which signed the agreement on assignment of the rights of requirements for them.

19-2. The authorized state body on work shall represent the information about the physical persons who are the unemployed, the issued permissions to attraction of foreign labor power for implementation of labor activity according to the procedure, terms and in form which are established by authorized body.

19-3. The authorized body for public service shall represent data on political and administrative government employees from the single automated database (information system) on personnel of public service according to the procedure, terms and in form which are established by authorized body in coordination with authorized body for public service.

19-4. The authorized body in the field of culture shall represent data on the physical persons owning the material cultural values having special value for history and culture of the country and included in the State register of objects of national cultural property, according to the procedure, determined by authorized body.

19-5. The authorized body in the field of the state statistics shall represent the administrative data considered in the book of pokhozyaystvenny accounting, according to the procedure, terms and in form which are established by authorized body.

19-6. The central executive body performing management and also in limits, stipulated by the legislation the Republic of Kazakhstan, cross-industry coordination in the field of social protection of the population, shall represent data on persons receiving social benefits and about the sizes of the benefits paid to them, on persons receiving retirement benefits and their sizes, except for retirement benefits from insurance companies, according to the procedure, terms and in form which are established by authorized body.";

"25. The authorized state body authorized by the Government of the Republic of Kazakhstan on agreement signature about investments shall represent to authorized body of the data on the signed investment agreements and termination of such agreements, and also other data according to the procedure, terms and in forms which are established by authorized body in coordination with authorized body on investments.";

10) in Article 27:

in the subitem 2) Item 1:

shall be replaced with words the word of "accounts" "personal accounts";

add with the words "and other information relating to the signed contract between physical person or legal entity and the custodians, the central depositary, brokers and (or) dealers having rights of account management of clients as nominee holders of securities";

2) of Item 2 to add the subitem with words ", and also other information relating to the signed contract between physical person or legal entity and the custodians managing investment portfolio";

2) of Item 3 to add the subitem with words ", and also other information relating to these signed insurance contracts";

11) in Article 30:

in Item 3:

1) and 2) to state subitems in the following edition:

"1) to law enforcement agencies and Service of the state protection of the Republic of Kazakhstan within their competence established by the legislation of the Republic of Kazakhstan, based on motivated request on paper or in electronic form, authorized by the investigative judge, the prosecutor. The sanction is not required in case of requesting of such data by the investigative judge, prosecutor;

2) to court and judges based on their address (the order, the requirement, the order, inquiry), sent administration of law cases if the taxpayer is the party on case in point;";

add with the subitem 15) of the following content:

"15) to bodies of homeland security of the Republic of Kazakhstan for the purpose of and procedure, provided by the Law of the Republic of Kazakhstan "About bodies of homeland security of the Republic of Kazakhstan".";

add Item 7 with the subitem 3) of the following content:

"3) transfer of the data received by authorized body in the field of regulation of foreign trade activity:

to competent authority of the third country and (or) the union of the third countries when carrying out concerning the goods coming from the Republic of Kazakhstan, special protective, anti-dumping, countervailing investigations;

to competent authority of state member of the Eurasian Economic Union and (or) the Eurasian economic commission in case of carrying out concerning the goods coming from the Republic of Kazakhstan, the compensating investigation;

The Eurasian economic commission for the purposes of investigations according to the legislation of the Republic of Kazakhstan on special protective, anti-dumping and countervailing measures in relation to the third countries.

Transfer of such information is performed according to the procedure and on conditions, stipulated by the legislation the Republic of Kazakhstan on regulation of trading activity and special protective, anti-dumping and countervailing measures in relation to the third countries.";

The subitem 1) parts two of Item 1 of Article 40 to add 12) with the paragraph third the following content:

"to the National Bank of the Republic of Kazakhstan delivered in trust management to property, except for assets of National fund of the Republic of Kazakhstan;";

13) in Article 41:

state Item 1 in the following edition:

"1. By transfer of property by public institutions to trust management the tax liabilities on the property tax, the land tax and tax on vehicles are subject to execution by the trustee if other is not established by the property trust management agreement or the deed of foundation of property trust management, except for the power networks which are on the right of economic maintaining or operational management of the state legal entities delivered in trust management or free use to the power transferring organizations, directly to power networks of which they are connected according to article 13-1 of the Law of the Republic of Kazakhstan "About power industry".";

"accounting standards and" to add item 4 after words with the word "(or)";

14) in Article 48:

in Item 3:

1) to state the subitem in the following edition:

"1) the subjects of big business referred to such category of subjects according to the Entrepreneurial code of the Republic of Kazakhstan;";

add with the subitem 3) of the following content:

"3) the residents of the Republic of Kazakhstan corresponding to conditions of Chapter 30 of this Code.";

in the subitem 1) Item 5:

shall be replaced with words words of "Chapter 80" "Chapters 80 and 80-1";

after the word of "project" to add with words ", or the investment agreement,";

after the word of "contract" to add with the words "or agreements";

state Item 6 in the following edition:

"6. On the taxpayers performing activities according to the contract for subsurface use, tax authority during the period of operation of the contract for subsurface use and five years after completion of the duration of the contract on subsurface use has the right to add or review the estimated, added amount of the following taxes, payments of the budget:

excess profit tax;

shares of the Republic of Kazakhstan according to the Section of products;

taxes and payments in the budget in which method of calculation one of the following indicators is used: internal profitability rate (IPR) or internal profit margin or R-factor (profitability indicator).";

in Item 9:

subitem paragraph two 3) after the word "checks" to add with words "notifications by results of horizontal monitoring,";

in the subitem 6) to replace the word of "removal" with the word "execution";

state Item 12 in the following edition:

"12. Excessively (mistakenly) paid amount of tax and payment in the budget, penalty fee is subject to offsetting and (or) return in the amount of the amounts paid within the current year and the previous calendar years within the term of limitation period established by Items 2 and 3 of this Article, except for case, stipulated in Clause 108th of this Code.";

Heading of Chapter 6 to add 15) with the words "Investment tax credit";

16) in Article 49:

2) to state the subitem to part two of Item 9 in the following edition:

"2) if persons who as a result of application of the risk management system installed by authorized body, are referred to category of persons of low risk degree according to item 4 of article 136 of this Code.";

the subitem 3) of Item 10 part one after the words "goods on" to add with the word "customs";

To add 17) with Article 49-1 of the following content:

"Article 49-1. Investment tax credit

1. The investment tax credit represents such change of the due date for tax payment of the forthcoming periods in case of which taxpayers are given opportunity during certain term to reduce by 100 percent the payments on tax with the subsequent step-by-step payment of credit amount.

The investment tax credit can be granted on the corporate income tax and (or) the property tax for a period of up to three years.

2. The procedure for reduction of tax payments is determined by the signed agreement on the investment tax credit.

3. If the taxpayer has loss, transfer of loss is performed according to the procedure, determined by article 300 of this Code. At the same time the term of the investment tax credit is not prolonged.";

18) in Article 50:

state heading in the following edition:

"Article 50. Body, authorized to make the decision on change of completion date of the tax liability on tax payment and (or) payments or provision of the investment tax credit";

add with Item 3 following of content:

"3. The decision on provision of the investment tax credit is made based on the statement of the taxpayer and drawn up by the agreement of the established form between the applicant and authorized body on investments.

The agreement on the investment tax credit shall contain following provisions:

procedure for reduction of tax payments;

duration of the agreement;

prohibition on realization or transfer to ownership, use or the order to other persons of the equipment or other property which acquisition by the taxpayer was condition for provision of the investment tax credit;

responsibility of the parties.

The copy of the agreement no later than five calendar days from the date of its giving in authorized body on investments goes the taxpayer to tax authority in the place of registration accounting of the taxpayer.

The procedure for agreement signature about the investment tax credit for receipt of the investment tax credit is determined by authorized body by investments in coordination with authorized body and the central authorized body on state planning.";

7) of Item 2 of Article 51 of the word "at least" to replace 19) in the subitem with the word "less";

To add 20) with Article 51-1 of the following content:

"Article 51-1. Conditions of provision of the investment tax credit

1. The investment tax credit is granted to taxpayers on the basis of the signed agreement on the investment tax credit.

2. The taxpayers corresponding to one of the following conditions have no right to application of the investment tax credit:

1) the applying special tax regimes provided by the Section 20 of this Code;

2) the enabling production and (or) the realization of all types of alcohol, alcoholic products, tobacco products;

3) the taxation of taxpayers is performed according to Sections 21 and 23 of this Code.";

21) in Article 54:

in heading of the word "and payments by installments" shall be replaced with words ", payment by installments and the investment tax credit";

in Item 1:

shall be replaced with words the words "and payments by installments" ", payment by installments and the investment tax credit";

add with the words "or agreements";

in Item 2:

in paragraph one of the word "and payments by installments" shall be replaced with words ", payment by installments and the investment tax credit";

in the subitem 2) shall be replaced with words the words "and payments by installments" ", payment by installments and the investment tax credit";

add with the subitem 4) of the following content:

"4) by a court decision.";

add with item 4 of the following content:

"4. If during the term of the agreement about the investment tax credit the taxpayer who concluded it violates the sales terms or transfers to ownership, use or the order to other persons of the equipment or other property provided by the agreement which acquisition was the basis of provision of the investment tax credit, this taxpayer during the tax period following for reporting from the date of agreement cancelation about the investment tax credit shall pay all unpaid according to the agreement of tax amount earlier, and also the corresponding penalty fee added for each calendar day of operation of the agreement on the investment tax credit in the amount of 1, of 25-fold base rate of National Bank of the Republic of Kazakhstan on payment date for the period from the conclusion before termination of the specified agreement.";

22) in Article 65:

in word heading of "the entrepreneur stopping activities" shall be replaced with words "the entrepreneur, person who is engaged in private practice in case of the activities termination";

to add Item 1 after the word "entrepreneur" with the words "or person who is engaged in private practice";

to add Item 2 part one after the word "entrepreneur" with the words "or person who is engaged in private practice";

"entrepreneur" to add Item 3 part one after the word with the words "or person who is engaged in private practice";

in item 4 the word of "entrepreneur" shall be replaced with words "the entrepreneur or person who is engaged in private practice";

state Item 5 in the following edition:

"5. The tax debt of the individual entrepreneur or person who is engaged in private practice, stopping activities is settled by the money of the specified individual entrepreneur or person who is engaged in private practice including received from realization of its property according to the procedure of the priority established by the laws of the Republic of Kazakhstan.";

to add Item 6 after the words "entrepreneur", "entrepreneur" respectively with the words "or person who is engaged in private practice", "or person who is engaged in private practice";

in Item 7:

the paragraph one after the word of "entrepreneur" to add with the words "or person who is engaged in private practice";

in subitems 1), words to "individual entrepreneur" to replace 2), 3) and 4) with the word to "taxpayer";

to add Item 8 after the word of "entrepreneur" with the words "or person who is engaged in private practice";

to add Item 9 after the word of "entrepreneur" with the words "or person who is engaged in private practice";

in Item 10:

after the words "as the individual entrepreneur" to add with the words "or person who is engaged in private practice";

"removal of the individual entrepreneur" shall be replaced with words words "removal of such taxpayer";

to add Item 11 after the word of "entrepreneur" with the words "or person who is engaged in private practice";

to add Item 12 after the word of "entrepreneurs" with the words "or persons who are engaged in private practice";

23) in Article 72:

state Item 1 in the following edition:

"1. Determination of the income of physical person, taxable, in some cases, including indirect method, is applied during implementation of tax control to physical person for the purpose of determination of completeness and reliability of the data specified to them in tax declarations of physical person and also according to the authorized bodies and the third parties attracting emergence of the tax liability on the individual income tax.";

in Item 2 of the word of "the declaration of physical person provided in Chapter of 71 of this Code" shall be replaced with words "the tax declarations provided by this Code and also data of authorized bodies and the third parties";

in Item 3 of the word of "the declaration of physical person provided in Chapter of 71 of this Code" shall be replaced with words "the tax declarations provided by this Code";

and 5 to state items 4 in the following edition:

"4. For the purpose of determination of the income of physical person, taxable, in some cases, including indirect method, tax authorities use the data received from the authorized bodies, banks of the second level and the organizations performing separate types of banking activities, the third parties, competent authorities of foreign states and from other sources of information.

5. Operations of this article are not applied to the physical person staying on the registration registry as the individual entrepreneur, person who is engaged in private practice regarding determination of the income from implementation of such activities by it.";

in Item 6:

in subitem part two 1) shall be replaced with words words of "the declaration of physical person" "tax declarations";

in subitem part two 2) shall be replaced with words words of "the declaration of physical person" "tax declarations";

in subitem part two 3) shall be replaced with words words of "the declaration of physical person" "tax declarations";

Subitem part one 7) of Item 7 of Article 74 to state 24) in the following edition:

"7) the place of stay of the foreigner or stateless person - the place of temporary stay of the foreigner or stateless person determined according to the legislation of the Republic of Kazakhstan in the field of population shift.";

25) in Item 2 of Article 75:

in the subitem 4):

in part one:

"nonresident" shall be replaced with words the word "legal nonresident person";

shall be replaced with words the words "the nonresident who is" "the legal nonresident person who is";

in part two "nonresident" shall be replaced with words the word "legal nonresident person";

in the subitem 5) "nonresident" shall be replaced with words the word "legal nonresident person";

in the subitem 6):

"nonresident" shall be replaced with words the word "legal nonresident person";

shall be replaced with words the words "the nonresident who is" "the legal nonresident person who is";

in subitems 8), the word "nonresident" shall be replaced with words 9), 10) and 11) "legal nonresident person";

26) in Article 76:

add Item 1 with the subitem 4) of the following content:

"4) containing the information about the beneficial owner.";

add Item 2 with the subitem 5) of the following content:

"5) containing the information about the beneficial owner.";

in item 4:

in paragraph one of the word "The Nonresident Who Is", "estimating", "shall" replace respectively with the words "The Legal Nonresident Person Who Is", "estimating", "shall";

1) to state the subitem in the following edition:

"1) constituent documents of legal nonresident person;";

in the subitem 3) to exclude the word of "(nationality)";

in Item 5:

word in paragraph one" (residence, stay)" to exclude;

2) to state the subitem in the following edition:

"2) constituent documents of legal nonresident person whose permanent organization it is;";

in the subitem 4) to exclude the word of "(nationality)";

add with the subitem 5) of the following content:

"5) the document containing the information about the beneficial owner.";

in Item 6:

in paragraph one of the word "Nonresident", "shall" replace respectively with the words "Legal Nonresident Person", "shall";

2) to state the subitem in the following edition:

"2) constituent documents of legal nonresident person;";

add with the subitem 5) of the following content:

"5) the document containing the information about the beneficial owner.";

in Item 7 of the word "The Nonresident Opening", "shall" replace respectively with the words "The Legal Nonresident Person Opening", "shall";

8, of 9, 10 and 11 to exclude Items;

in Item 12 of the word "The Nonresident Specified", "acquisition by the nonresident" to replace respectively with the words "The Legal Nonresident Person Specified", "acquisition by legal nonresident person";

in Item 13:

replace the words "The Nonresident Specified", "shall" respectively with the words "The Legal Nonresident Person Specified", "shall";

words", the subitem 7) of Article 654" to exclude;

in Items 15, of the 16 and 17 figure "1-14" shall be replaced with words "1, 2, 3, 4, 5, 6, 7, 12, 13 and 14";

in Item 18 of the word of "nonresident", "nonresident" to replace respectively with words of "legal nonresident person", "legal nonresident person";

in Item 19 of figure "1-14" shall be replaced with words "1, 2, 3, 4, 5, 6, 7, 12, 13 and 14";

27) in Item 1 of Article 77:

in the subitem 4) the word of "nonresident", "nonresident" to replace respectively with words "legal nonresident person,", "legal nonresident person";

in the subitem 5) shall be replaced with words the word of "nonresident" "legal nonresident person";

in the subitem 7) of the word of "nonresident", to replace "nonresident" respectively with words "legal nonresident person,", "legal nonresident person";

in the subitem 8) "physical and" to exclude words;

28) in Article 78:

in Item 1:

in paragraph one from fishing", authorized state bodies" to exclude;

3) to exclude the subitem;

11) to state the subitem in the following edition:

"11) closings to the legal nonresident person registered as the taxpayer for the purpose of opening of the current account in resident bank on condition of absence at such nonresident of current accounts in resident banks and also lack of data on opening of current accounts within six months from the date of receipt of the notification of bank.";

in Item 2:

in paragraph one of the word "and law-enforcement body" to exclude;

in the subitem 1) shall be replaced with words the word of "nonresident" "legal nonresident person";

2) to state the subitem in the following edition:

"2) the legal nonresident person who is the tax agent, estimating the income tax, acquiring (implementing) property, shares, securities, shares according to article 650 of this Code - based on the tax statement for removal from registration accounting;";

3) to exclude the subitem;

in subitems 5) and 6) shall be replaced with words the word of "nonresident" "legal nonresident person";

in Item 3 of the word "the data from authorized state bodies," shall be replaced with words notifications of bank, the tax statement for removal from registration accounting "the tax statement for removal from registration accounting, the notification of bank";

Item 4 of Article 79 to state 29) in the following edition:

"4. Tax authorities within one working day from the date of receipt of the tax statement make statement of physical person on registration accounting as person who is engaged in private practice.";

Part the second Item 5 of Article 80 to exclude 30);

31) in item 4 of Article 82:

in part one of figure "30 000" to replace with figures "20 000";

in part two:

replace figures "114 184" with figures "124184";

"information" to exclude the word;

add with part three of the following content:

"Also the minimum of turnover does not join turnovers of the taxpayer applying special tax regime of retail tax.";

Part third of Item 1 of Article 83 to add 32) with the paragraph the seventh the following content:

"the taxpayers who did not fulfill the tax liabilities, stipulated in Item 4 Articles 424 of this Code.";

33) in Article 85:

add Item 1 with part three of the following content:

"The taxpayer on value added for removal from registration accounting on the value added tax in connection with transition to special tax regime of retail tax no later than five working days prior to application of such special tax regime submits the tax application specified in this Item without observance of the conditions established by part one of this Item.";

in Item 3:

third to add part with words ", and also part three of Item 1 of this Article";

add with part four of the following content:

"Tax authorities shall make removal of the taxpayer specified in part three of this Item from registration accounting on the value added tax from start date of application of special tax regime of retail tax.";

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