LAW OF THE REPUBLIC OF KAZAKHSTAN

of December 20, 2021 No. 85-VII 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):

Item 1 of Article 1 to add 1) with subitems 57-1) and 61-1) of the following content:

"57-1) passport of the taxpayer - the information card of the subject of entrepreneurship which is not tax secret and containing in the barcode created by tax authority;";

"61-1) tax mobile applications - the software product established and started on the subscriber structure of cellular communication and providing access to electronic services for taxpayers;";

2) in Article 24 part one:

18) to exclude the subitem;

in the subitem 19):

to add part one after words of "payment cards" with the words "and mobile payments";

in part two of the word "and list" to exclude;

add with subitems 21), 22) and 23) of the following content:

"To represent 21) to authorized body on taxpayers - the physical persons staying on the registration registry as the individual entrepreneurs applying separate special tax regimes and being users of special mobile application, the data on total sums of the payments which arrived into the account for implementation of business activity for calendar month, except for payment amounts on which data arrive in special mobile application by checks of such appendix according to provisions of item 4 of Article 686-1 of this Code.

The procedure, form and terms of submission of data are established by authorized body in coordination with National Bank of the Republic of Kazakhstan;

To provide 22) to authorized body information on total sums of the payments and transfer for calendar year made in advantage and by the foreign companies specified in Items 1 and 2 of article 779 of this Code no later than the 15th day of the second month following after accounting year.

For the purpose of receipt of information the authorized body sends to the banks of the second level and the organization performing the separate types of banking activities, data specified in subitem 4-1) of Item 1 of article 778 of this Code no later than the 10th following after accounting year.

Information and data specified in parts one and the second this subitem are provided according to the procedure, in form and in terms which are established by authorized body in coordination with National Bank of the Republic of Kazakhstan;

To represent 23) to authorized body of the data on the physical persons who are not staying on the registration registry as the individual entrepreneurs or persons who are engaged in private practice on the revealed transactions having income acquisition signs from implementation of business activity by certain criteria.

Criteria of reference of the operations performed on bank accounts of physical persons to the transactions having income acquisition signs from implementation of business activity, procedure, form and terms of submission of data are established by authorized body in coordination with National Bank of the Republic of Kazakhstan.";

To add 3) with Article 24-1 of the following content:

"Article 24-1. Obligation of payment institutes on provision of information in authorized body

Payment institutes shall provide to authorized body information on total sums of the payments and transfer for calendar year made in advantage and by the foreign companies specified in Items 1 and 2 of article 779 of this Code no later than the 15th day of the second month following after accounting year.

For the purpose of receipt of information the authorized body sends to the payment institutes of the data specified in subitem 4-1) of Item 1 of article 778 of this Code no later than the 10th following after accounting year.

Information and data specified in parts one and the second this Article are provided according to the procedure, in form and in terms which are established by authorized body in coordination with National Bank of the Republic of Kazakhstan.";

Item 3 of Article 30 to add 4) with subitem 11-1) of the following content:

"To 11-1) banks of the second level, the organizations performing separate types of banking activities, to payment institutes regarding the data specified in article 778 of this Code for the purpose of receipt of information by authorized body concerning payment amounts and the transfer made by physical persons for benefit of the foreign companies specified in Items 1 and 2 of article 779 of this Code;";

Article 48 to add 5) with Item 6-1 of the following content:

"6-1. The taxpayer has the right to estimate, and the tax authority has the right to estimate and add the amount of taxes and payments of the budget for the period of operation of the agreement on investment obligations signed according to the Entrepreneurial code of the Republic of Kazakhstan during the period of operation of such agreement and five years from expiry date or other cancellation of the agreement on investment obligations, since January first of the year following after year of cancellation of such agreement.";

2) parts two of Item 9 of Article 49 of the word "according to item 4 of article 136 of this Code" to exclude 6) in the subitem;

Part third of Item 1 of Article 51 to state 7) in the following edition:

"Payment by installments with monthly or quarter payment of the amounts of taxes and (or) payments equal shares is provided for the term which is not exceeding three years. At the same time payment by installments on tax payment and (or) payments for the term of more than one year can be provided only on the security of real estate of the taxpayer and (or) the third party and (or) under the bank guarantee.";

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