LAW OF THE REPUBLIC OF KAZAKHSTAN

of December 21, 2022 No. 165-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):

1) in Item 1 of Article 1:

38) to add the subitem with the paragraph the fourth the following content:

"to the physical person injured with emergency situation;";

45) to add the subitem with words ", without impoverishment";

49) to state the subitem in the following edition:

"49) production - all complex of works (transactions) which are directly connected with extraction of mineral raw materials or solid minerals from subsoil on surface and (or) department of minerals from places of their bedding, including from technogenic mineral educations, and also connected with intake of underground waters;";

exclude subitem 49-1);

53) to add the subitem with words ", and (or) single payment";

Item 3 of Article 16 to add 2) with part three of the following content:

"The electronic taxpayer has the right to determine the authorized representative by execution of the electronic document of the taxpayer by means of web application of tax authorities in which appropriate authority of the representative is specified.";

3) in Article 19:

7) of Item 2 to add the subitem with the paragraph the fourth the following content:

"which limits the statement of electronic invoices in information system of electronic invoices according to Item 1 of Article 120-1 of this Code;";

state item 4 in the following edition:

"4. In case of identification of the facts of tax avoidance and payments in the budget during tax audit, and also the deliberate bankruptcy specifying signs of criminal offense, tax authorities direct to the relevant law enforcement agencies the materials carried to their competence for adoption of the proceeding decision according to the laws of the Republic of Kazakhstan.";

4) in Article 24 part one:

in the subitem 1):

in word part one of "one working day, the following" shall be replaced with words "two working days, the following";

in part four to replace the word of "three" with the word of "two";

in the subitem 6):

in word part one of "one working day, the following" shall be replaced with words "two working days, the following";

in part two to replace the word of "three" with the word of "two";

13) to state the paragraph of the eighth of the subitem in the following edition:

"the physical person staying on the registration registry as the individual entrepreneur, the legal entity, structural division of the legal entity having the tax debt which is not extinguished within two months from the date of its origin in the amount of more 5th 000-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;";

in the subitem 15):

the paragraph one to add with words ", the bank accounts intended for transfer of payments and subsidies for the purpose of payment for leased housing in private housing stock, the lump retirement benefits enlisted from the single accumulation pension fund for the purpose of improvement of housing conditions and (or) payment of treatment";

add with part two of the following content:

"At the same time in case of the consent of the taxpayer having tax debt, debt on social payments, the bank has the right to open the bank account on condition of implementation of account transactions according to such bank account after complete repayment of tax debt, debt on social payments, including by transfer of these types of debt by the taxpayer from the specified bank account.";

5) subitem in paragraph three 3) of Article 25 of the word", and also" to exclude state registration of irrevocable power on deregistration and export of the aircraft;

Item 3 of Article 29 to add 6) with part two of the following content:

"The authorized body publishes the register of persons specified in subitems 1) and 2) to part one of Item 1 of this Article on the Internet resource.";

7) in Article 30:

in Item 1:

in the subitem 5) "Article 19" shall be replaced with words words "Articles 19 and 29";

state subitem 11-1) in the following edition:

"11-1) about the semi-annual schedule of recurring tax audits on the basis of risk degree assessment;";

add with the subitem 19) of the following content:

"19) about the number of hired employees reflected in tax statements.";

add Item 3 with subitem 5-1) of the following content:

"To 5-1) personnel services of state bodies regarding data on availability of money in the foreign banks located outside the Republic of Kazakhstan at persons holding responsible state position, persons authorized on accomplishment of the state functions.

The authorized state body specified in this subitem approves the list of the officials having access to data;";

add Item 7 with subitems 4) and 5) of the following content:

"4) transfer to banks of the second level of data on vehicle identification number for payment by physical person of tax on vehicles;

5) transfer to banks of the second level of data on legal address of the individual entrepreneur for execution of the tax liabilities provided by this Code.";

8) in the paragraph the second part one of Item 1 of Article 44 of the word of "the trustee's founder" shall be replaced with words "the founder of trust management";

9) part one of Item 3 of article 49 after words of Eurasian Economic Union to add with words to "subscription bonus";

10) in Article 51:

to add part one of Item 5 with the offer the second the following content:

"At the same time the schedule of execution of the tax liability is attached to the decision on provision of payment by installments on tax payment and (or) payments.";

add with Item 7 of the following content:

"7 Schedule of execution of the tax liability can be reviewed based on the reasoned statement of the taxpayer.

At the same time the schedule of execution of the tax liability can be reviewed no more once.";

The paragraph the fifth the subitem 2) of Article 52 to state 11) in the following edition:

"property on which restrictions by state bodies, except for the restrictions imposed by bodies of state revenues are imposed;";

Item 2 of Article 54 to add 12) with the subitem 5) of the following content:

"5) violations of the term established by the schedule of execution of the tax liability on payment of the amounts of taxes and (or) payments, more than for five working days.";

Item 1 of Article 55 to state 13) in the following edition:

"1. In case of cancellation of delay or payment by installments in the cases established by subitems 2) and 5) of Item 2 of Article 54 of this Code, the tax authority turns collection on pledged property of the taxpayer and (or) the third party or requires execution of the bank guarantee.";

The subitem 4) to state 14) to part one of Item 1 of Article 59 in the following edition:

"4) is not included in the list of selective tax audits based on results of actions of system of risks assessment or not included in the semi-annual schedule of the tax audits which are carried out on special procedure on the basis of risk degree assessment, and also recurring tax audits on the basis of risk degree assessment;";

The subitem 2) to state 15) to part one of Item 1 of Article 66 in the following edition:

"2) are not included in the list of selective tax audits by results of actions of system of risks assessment or not included in the semi-annual schedule of the tax audits which are carried out on special procedure on the basis of risk degree assessment, and also recurring tax audits on the basis of risk degree sketch.";

16) in Article 67:

4) to state the subitem to part one of Item 2 in the following edition:

"4) the systems of risks assessment which are absent in the list of selective tax audits by results of actions or absent in the semi-annual schedule of the tax audits which are carried out on special procedure on the basis of risk degree assessment, and also recurring tax audits on the basis of risk degree assessment;";

in Item 6:

the fourth to state the paragraph in the following edition:

"the ends of the period of the suspension of operations specified in the tax statement for suspension (prolongation, renewal) of submission of tax statements in case of the termination of activities in the simplified procedure for the bases provided by subitems 2) and 3) of Item 1 of this Article;";

add with the paragraph the fifth the following content:

"the expirations of the last month for which the individual income tax and social payments are estimated and paid (except as specified suspensions of operations) in case of the termination of activities in the simplified procedure for the bases provided by the subitem 3) of Item 1 and subitem 1-1) of part one of Item 5 of this Article.";

17) in Article 69:

in the subitem 6) of Item 3 of the word "and local executive bodies" shall be replaced with words "bodies, local executive bodies and The Government for Citizens State corporation;

state Item 6 in the following edition:

"6. The general procedure for conducting tax audit is determined by this Code, and also the Entrepreneurial code of the Republic of Kazakhstan in the part which is not settled by this Code.";

Item 1 of Article 73 to add 18) with the subitem 9) of the following content:

"9) the directions of information messages by means of service software products, including to the head and (or) the ranking officer by calculations with the budget.

Provisions of this subitem do not extend to subjects of big business.";

"By means of the web portal of "the electronic government" shall be replaced with words 19) in Item 3 of Article 79 of the word "by means of service software products";

"Shall be replaced with words" 20) in Item 3 of Article 80 of the word of "web portal" of the electronic government service software products";

21) in Article 85:

1) of item 4 after the words "on the value added tax" to add the subitem with the words "or to gaming";

in subitem part two 4) of Item 6 of the word "the paragraph the ninth" shall be replaced with words "paragraphs the eighth and ninth";

Item 2 of Article 95 to state 22) in the following edition:

"2. Cameral control is carried out after the statement of invoices electronically and (or) for the corresponding tax period after the expiration of the submission of tax statements for such period established by this Code.";

23) in Article 96:

state Item 1 in the following edition:

"1. In case of identification of violations by results of cameral control are drawn up:

on violations with high risk - the notification on elimination of the violations revealed by tax authorities by results of cameral control, with appendix of the description of the revealed violations and their risk degrees.

At the same time violations with high risk are the violations revealed by results of the cameral control which is carried out after the statement of invoices electronically for the purpose of establishment of the actual making of turnover on sales of goods, rendering works and services;

on violations with average risk degree - the notification on elimination of the violations revealed by tax authorities by results of cameral control, with appendix of the description of the revealed violations and their risk degrees;

on violations with low risk degree - the notice on the violations revealed by results of cameral control, with appendix of the description of the revealed violations and their risk degrees.

The notice on the violations revealed by results of cameral control goes to the taxpayer (tax agent) no later than ten working days from the date of identification of violations in tax statements for data in time.

The form of the notice on the violations revealed by results of cameral control is established by authorized body.";

in Item 2 part two:

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

"1) in case of consent with the violations specified in the notification - elimination of the revealed violations by the taxpayer (tax agent) in the way:

statements on registration accounting in tax authorities;

submissions of tax statements according to the notification for tax period to which the revealed violations belong;

payments of the tax amount on value added in the budget which is earlier returned from the budget upon the demand of the taxpayer about the value added tax return, and also payments of penalty fee in the amount of specified in item 4 of Article 104 of this Code, per every day from the date of transfer to the taxpayer of such amounts;

response, correction or amendment of the invoices which are written out electronically, according to the procedure, established by the tax legislation of the Republic of Kazakhstan;

2) in case of disagreement with the violations specified in the notification with average risk degree - submission to the tax authority which directed the notification on elimination of the violations revealed by tax authorities by results of cameral control, the taxpayer (tax agent) on the paper or electronic medium of the explanation about lack of violations with appendix of statements from the registers of tax and (or) accounting accounting (accounting) and (or) documents relating to the specified violations, confirming accuracy of the data, introduced in tax statements, except as specified, of stipulated in Item 3 these Articles;";

add with the subitem 3) of the following content:

"3) in case of disagreement with the violations specified in the notification with high risk - submission to the tax authority which directed the notification on elimination of the violations revealed by tax authorities by results of cameral control, the taxpayer (tax agent) on the paper or electronic medium of the explanation with application of copies of documents, confirming the fact of implementation of transactions (transactions) specified in violations.";

add with Item 2-1 of the following content:

"2-1. In the explanations provided by subitems 2) and 3) of part two of Item 2 of this Article shall be specified:

signature date of the explanation taxpayer (tax agent);

surname, name and middle name (if it is specified in the identity document) or full name of person which provided the explanation, its residence (location);

taxpayer identification number (tax agent);

the name of the tax authority which directed the notification on elimination of the violations revealed by tax authorities by results of cameral control;

number and date of the notification on which the explanation is submitted;

circumstances of disagreement of person which provided the explanation with the violations specified in the notification with the annex of the documents specified in subitems 2) and 3) to part two of Item 2 of this Article.

Within execution of the notification on elimination of the violations revealed by tax authorities by results of cameral control by submission of the explanation the requirement of the documents which are not relating to the violations described in the notification is not allowed.";

and 6 to state items 4 in the following edition:

"4. The tax authority recognizes the notification on elimination of the violations revealed by tax authorities by results of cameral control, unexecuted in cases of not elimination of violation or elimination of violation not in full.

In case of recognition of the notification on elimination of the violations revealed by tax authorities by results of cameral control, the unexecuted tax authority passes the decision on recognition of the notification on elimination of the violations revealed by tax authorities by results of cameral control, not performed in form and in terms which are established by authorized body, and goes to the taxpayer one of the following methods:

1) by mail the registered mail with the notification;

2) by electronic method in web application or personal account of the user on the web portal of "the electronic government";

3) hands it to the taxpayer under list.

At the same time the decision sent to one of following methods is considered handed to the taxpayer (tax agent) in the following cases

1) by mail the registered mail with the notification - from the date of mark the taxpayer (tax agent) in the notification of post or other organization of communication. At the same time such decision shall be delivered by post or other organization of communication no later than ten working days from the date of mark about acceptance of communication by post or other organization in time;

2) by electronic method:

from delivery date of the decision tax authority in web application.

This method extends to the taxpayer interacting with tax authorities by electronic method according to the legislation of the Republic of Kazakhstan on the electronic document and the digital signature;

from delivery date of the decision in personal account of the user on the web portal of "the electronic government".

This method extends to the taxpayer registered on the web portal of "the electronic government";

3) through The Government for Citizens State corporation - from the date of its obtaining in attendance procedure.";

"6. If other is not established by this Article, non-execution in time, stipulated in Item 2 these Articles, notifications on elimination of the violations revealed by tax authorities by results of cameral control, according to the procedure and terms which are established by Items 2 and 2-1 of this Article attracts suspension of account transactions according to bank accounts of the taxpayer according to article 118 of this Code.";

add with Item 6-1 of the following content:

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