ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 14, 2021 No. 339

About approval of threshold value of coefficient of the tax load for the last three years on the date of registration of a statement in authorized body

According to the subitem 10) of Item 1 of article 532 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" I ORDER:

1. Approve threshold value of coefficient of the tax load for the last three years on the date of registration of a statement in authorized body as the industry average value of coefficient of the tax load.

2. Determine that calculation of the industry average value of coefficient of the tax load is determined according to the procedure, the physical persons which are not registered in tax authorities as individual entrepreneurs and who are not engaged in private practice, approved by the order of the Minister of Finance of the Republic of Kazakhstan of February 20, 2018 No. 253 "About the approval of Rules of calculation of coefficient of the tax load of the taxpayer (tax agent), except for physical persons, not registered in tax authorities as individual entrepreneurs and not engaged in private practice" provided by Items 3 and 4 of Rules of calculation of coefficient of the tax load of the taxpayer (tax agent), except for (it is registered in the Register of state registration of regulatory legal acts at No. 16518).

At the same time calculation of the industry average value of coefficient of the tax load is perfromed separately for each calendar year.

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

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

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

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