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

of May 18, 2022 No. 514

About introduction of amendments to orders of the Minister of Finance of the Republic of Kazakhstan of February 14, 2018 No. 178 "About approval of forms of the intercountry reporting and statement for participation in the international group and Rules of its filling" and of December 24, 2018 No. 1104 "About approval of forms of local, main and intercountry otchetnost on transfer pricing and Rules of their filling"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 14, 2018 No. 178 "About approval of forms of the intercountry reporting and statement for participation in the international group and Rules of its filling" (it is registered in the Register of state registration of regulatory legal acts at No. 16462) the following changes:

to state heading of the specified order in the following edition:

"About approval of the application form about participation in the international group and Rules of its filling";

to state preamble of the specified order in the following edition:

"According to article 5-1 of the Law of the Republic of Kazakhstan "About transfer pricing" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" I ORDER:";

state Item 1 in the following edition:

"1. Approve enclosed:

1) the application form about participation in the international group according to appendix 1 to this order;

2) Rules of filling of the application form about participation in the international group according to appendix 2 to this order.";

to be reworded as follows the application form about participation in the international group approved by the specified order according to appendix 1 to this order;

The rules of filling of the application form about participation in the international group approved by the specified order to be reworded as follows according to appendix 2 to this order.

2. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of December 24, 2018 No. 1104 "About approval of forms of local, main and intercountry otchetnost on transfer pricing and Rules of their filling" (it is registered in the Register of state registration of regulatory legal acts at No. 18034) the following changes:

to state preamble of the specified order in the following edition:

"According to Item 1 of article 7 of the Law of the Republic of Kazakhstan "About transfer pricing" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" I ORDER:";

state Item 1 in the following edition:

"1. Approve enclosed:

1) form of the local reporting under transfer pricing according to appendix 1 to this order;

2) Rules of filling of form of the local reporting under transfer pricing according to appendix 2 to this order;

3) form of the main reporting under transfer pricing according to appendix 3 to this order;

4) Rules of filling of form of the main reporting under transfer pricing according to appendix 4 to this order;

5) form of the intercountry reporting under transfer pricing according to appendix 5 to this order;

6) Rules of filling of form of the intercountry reporting under transfer pricing according to appendix 6 to this order.";

to be reworded as follows the form of the local reporting under transfer pricing approved by the specified order according to appendix 3 to this order;

The rules of filling of the local reporting under transfer pricing approved by the specified order to be reworded as follows according to appendix 4 to this order;

to be reworded as follows the form of the main reporting under transfer pricing approved by the specified order according to appendix 5 to this order;

The rules of filling of the main reporting under transfer pricing approved by the specified order to be reworded as follows according to appendix 6 to this order;

to be reworded as follows the form of the intercountry reporting under transfer pricing approved by the specified order according to appendix 7 to this order;

The rules of filling of the intercountry reporting under transfer pricing approved by the specified order to be reworded as follows according to appendix 8 to this order.

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;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan provision in 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) and 2) of this Item.

4. This order becomes effective after ten calendar days after day of its first official publication.

It is approved Bureau of national statistics of the Agency on strategic planning and reforms of the Republic of Kazakhstan

 

Appendix 1

to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of May 18, 2022 No. 514

See Appendix 1 (0.33Mb In original language)

 

Appendix 2

to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of May 18, 2022 No. 514

 Appendix 4

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 14, 2018 No. 178

Rules of filling of the application form about participation in the international group (indeks:011 STORAGE, frequency: annual)

Chapter 1. General provisions

1. These rules of filling of the application form about participation in the international group (further – Rules) are developed according to article 5-1 of the Law of the Republic of Kazakhstan "About transfer pricing" (further – the Law) and determine procedure for filling of the application form about participation in the international group (further – the statement) and submissions to Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – body of state revenues).

Chapter 2. Procedure for submission of the statement

2. The statement is submitted the participant of the international group (further – the participant) no later than September 1 of the year following accounting financial year.

3. The statement is submitted the participant in body of state revenues in electronic form, certified by the digital signature and (or) on paper.

Date of submission of the statement in electronic form to body of state revenues is the acceptance date the central node of system of acceptance and processing of tax statements specified in the electronic notification sent to the participant of the international group in time no later than one working day from the moment of acceptance by system.

If the last day of term of submission of the reporting falls on non-working day, the date of representation is postponed the next working day.

In the absence of the software or detection of technical mistakes in program providing body of state revenues, the participant submits the application in attendance procedure on paper in 2 (two) copies, 1 (one) of which returns to the participant with mark of body of state revenues about acceptance date.

The statement is considered unpresented if:

1) it is not submitted in time, established by these rules;

2) does not correspond to the established form;

3) identification number is not specified or incorrectly specified;

4) financial year is not specified;

5) the digital signature is absent or is doubtful.

4. When filling the statement correction, erasure and blot is not allowed.

5. In the absence of indicators the corresponding cells of the statement are not filled.

6. If the application is submitted:

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