ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of October 5, 2021 No. 709

About modification and amendments in the orders of the Government of the Republic of Kazakhstan of April 24, 2008 No. 387 "About some questions of the Ministry of Finance of the Republic of Kazakhstan" and of December 30, 2015 No. 1128 "About approval of Rules of calculation of annual average number of workers and the annual average income of subjects of entrepreneurship"

The government of the Republic of Kazakhstan DECIDES:

1. Bring the following changes and amendments in some decisions of the Government of the Republic of Kazakhstan:

1) in the order of the Government of the Republic of Kazakhstan of April 24, 2008 No. 387 "About some questions of the Ministry of Finance of the Republic of Kazakhstan": (the subitem 1 of Item 1 becomes effective since January 1, 2022)

in Regulations on the Ministry of Finance of the Republic of Kazakhstan approved by the specified resolution:

in Item 16:

in functions of central office:

add with subitem 218-1) of the following content:

"218-1) determination of procedure for use of special mobile application for the purposes of execution of the tax liabilities and obligations on social payments in case of application of special tax regimes;";

305) to state the subitem in the following edition:

"305) approval of form of tax accounting policy for the individual entrepreneurs applying special tax regimes to subjects of small business on the basis of the patent, the simplified declaration or with use of special mobile application;";

add with subitem 323-1) of the following content:

"323-1) determination in coordination with National Bank of the Republic of Kazakhstan of order of interaction of authorized banks of the second level, the organizations performing separate types of banking activities, operators of electronic platforms with tax authorities for the purposes of transfer of data on transactions in special mobile application;";

in functions of departments:

add with subitem 159-1) of the following content:

"159-1) development of procedure for use of special mobile application;";

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