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

of January 23, 2023 No. 57

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of February 21, 2018 No. 260 "About approval of Rules of submission of the conclusion about receipt of currency earnings"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 21, 2018 No. 260 "About approval of Rules of submission of the conclusion about receipt of currency earnings" (it is registered in the Register of state registration of regulatory legal acts at No. 16525) the following changes:

state preamble in the following edition:

"According to Item 7 of article 152 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:";

state Item 1 in the following edition:

"1. Approve the enclosed Rules of submission of the conclusion about receipt of currency earnings.";

The rules of submission of the conclusion about receipt of currency earnings approved by the specified order to be reworded as follows according to appendix to this order.

2. 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 submission to 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.

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

It is approved National Bank of the Republic of Kazakhstan ___________________ "___" ______ 20 __ years

Appendix

to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of January 23, 2023 No. 57

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 21, 2018 No. 260

Rules of submission of the conclusion about receipt of currency earnings

Chapter 1. General provisions

1. These rules of submission of the conclusion about receipt of currency earnings (further – Rules) are developed according to Item 7 of article 152 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for submission of the conclusion about receipt of currency earnings.

2. The conclusion about receipt of currency earnings (further – the conclusion) is submitted in form according to appendix to these rules by territorial branches of National Bank of the Republic of Kazakhstan (under approval) or banks of the second level in bodies of state revenues.

3. Rules do not extend to taxpayers:

1) performing activities in the territory of the Republic of Kazakhstan within the final agreement about the Section of products for which the conclusion are the notarized copies of statements provided by the taxpayer to bodies of state revenues from the joint bank account opened according to the final agreement about the Section of products;

2) performing investigation and (or) hydrocarbon production at the sea within the production sharing agreement specified in Item 1 of article 722 of the Tax Code for which the conclusion are provided by the taxpayer to the bodies of state revenues of the statement confirming payment receipt on the foreign bank account or the organizations performing regulated banking activities according to the legislation of the country of residence with the official cover letter.

If revenue is (in parts or in full) directed and withheld on account of obligation fulfillment of the taxpayer directly or indirectly controlled by the national company and (or) the national managing director of holding without revenues to the account of such taxpayer in foreign bank, then the conclusion are the corresponding originals of acts of reconciliations of settlement provided to bodies of state revenues between such taxpayer and the buyer of goods.

At the same time, if the documents specified in the subitem 2) of this Item are constituted in foreign language, then notarized transfer in Russian is applied to them.

Chapter 2. Procedure for submission of the conclusion

4. Bodies of state revenues within 5 (five) working days after the beginning of tax audit send inquiries for submission of the conclusion as of date of creation of such conclusion:

in territorial branches of National Bank of the Republic of Kazakhstan or banks of the second level in the place of assignment of accounting number to the currency agreement on export concerning currency agreements under which accounting numbers are got;

in banks of the second level in the place of opening of the bank account of branch or representation concerning the nonresidents performing activities in the Republic of Kazakhstan through branches and representations.

5. Are specified by bodies of state revenues in case of sending an inquiry:

name of the taxpayer;

individual identification number / business-identifikatsionny number (IIN/BIN);

number and date of the currency agreement;

required period;

number and registration date of the instruction.

Concerning currency agreements on export under which accounting numbers are got in request also accounting number and date of its assignment are specified.

6. Territorial branches of National Bank of the Republic of Kazakhstan (under approval) or banks of the second level at the request of body of state revenues about submission of the conclusion represent the conclusion within 10 (ten) working days from the date of receipt of such request in electronic form. The conclusion is certified by the digital signature of the head or person authorized by the written decision of the head on signing of the conclusion.

In the absence of integration of information systems between National Bank of the Republic of Kazakhstan and banks of the second level with bodies of state revenues the documents provided by part one of this Item are represented on paper. At the same time the cover letter and the conclusion is signed by the head or person authorized by the written decision of the head on signing of the conclusion and sealed territorial branch of National Bank of the Republic of Kazakhstan and bank of the second level (in case of its availability).

Appendix

to Rules of submission of the conclusion about receipt of currency earnings

form

Conclusion about receipt of currency earnings
from "____" _______ 20 ___ years on "__" ________ 20 ___ years

№ of payment order	The checked taxpayer		Account currency
	Individual Identification Number / Business-identifikatsionny Number (IIN/BIN)	Name of the taxpayer
1	2	3	4

continuation of the table

Data on receipt of currency earnings			Number and date of the currency agreement	Accounting number of the currency agreement and date of its assignment or number and date of the currency agreement
Name of the sender	Date	Payment amount
5	6	7	8	9

Total under the currency agreement: _______________

Note: column 9 is filled in concerning currency agreements on export under which accounting numbers are got.

The explanation on filling of the conclusion is given in appendix to this form.

Appendix

to the conclusion about receipt of currency earnings

Explanations on filling of the "Conclusion about Receipt of Currency Earnings" form

The form is filled as follows:

in the column of 1 form the sequence number of line is specified;

in the column 2 forms are specified the individual identification number / business-identifikatsionny number (IIN/BIN);

in the column 3 forms are specified the name of the taxpayer;

in the column 4 forms are specified alphabetic reference of currency according to the qualifier of RK 07 ISO 4217 Oil Company "Codes for designation of currencies and funds";

in the column 5 of form the name of the sender is specified;

in the column 6 of form date is specified;

in the column 7 of form the payment amount is specified;

in the column 8 of form number and date of the currency agreement are specified;

in the column 9 of form accounting number of the currency agreement on export and date of its assignment is specified (it is filled concerning currency agreements under which accounting numbers were got).

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