I.O.'S ORDER OF THE MINISTER OF DIGITAL DEVELOPMENT, INNOVATIONS AND AEROSPACE INDUSTRY OF THE REPUBLIC OF KAZAKHSTAN

of April 26, 2023 No. 166/Tax Code

About approval of Rules of submission of data on the income of digital mayner and digital mayningovy pools for the purposes of their taxation

According to the subitem 4) of Item 1 of article 4 of the Law of the Republic of Kazakhstan "About digital assets in the Republic of Kazakhstan" and according to the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" I ORDER:

1. Approve the enclosed Rules of submission of data on the income of digital mayner and digital mayningovy pools for the purposes of their taxation.

2. To provide to development department of the electronic industry and the industry of digital assets of the Ministry of digital development, innovations and the aerospace industry of the Republic of Kazakhstan in the procedure established by the legislation:

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 digital development, innovations and the aerospace industry of the Republic of Kazakhstan after its official publication and the Ministry of Finance of the Republic of Kazakhstan;

3) within ten working days after state registration of this order submission to Legal department of the Ministry of digital development, innovations and the aerospace industry of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. To impose control of execution of this order on the supervising vice-minister of digital development, innovations and the aerospace industry of the Republic of Kazakhstan.

4. This order becomes effective on the expiration of sixty calendar days after day of its first official publication.

It is approved Ministry of Finance of the Republic of Kazakhstan

Approved by the Order of the acting minister of digital development, innovations and the aerospace industry of the Republic of Kazakhstan of April 26, 2023 No. 166/Tax Code

Rules of submission of data on the income of digital mayner and digital mayningovy pools for the purposes of their taxation

Chapter 1. General provisions

1. These rules of submission of data on the income of digital mayner and digital mayningovy pools for the purposes of their taxation (further – Rules) are developed according to the subitem 4) of Item 1 of article 4 of the Law of the Republic of Kazakhstan "About digital assets in the Republic of Kazakhstan" (further – the Law) and according to the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" determine procedure for submission of data on the income of digital mayner and digital mayningovy pools for the purposes of their taxation.

2. In these rules the following basic concepts are used:

1) authorized body in the field of digital assets (further – authorized body) – the central executive body performing management and cross-industry coordination in the field of digital assets.

3. Data on the income of digital mayner and digital mayningovy pools it is provided for the purpose of determination of gross annual income of digital mayner and mayningovy pools for the purpose of the taxation.

Chapter 2. Procedure for submission of data on the income of digital mayner and digital mayningovy pools for the purposes of their taxation

4. The digital mayningovy pool distributes the digital assets received as a result of their joint activities between digital mayner.

5. The digital mayningovy pool monthly no later than 25 (twenty fifth) following after month in which there was distribution of digital assets represents to the authorized body and authorized body performing management in the field of ensuring receipts of taxes and other obligatory payments in the budget (further – authorized bodies) the statement in form, according to appendix 1 to these rules (further – the statement), data on the income of digital mayner and digital mayningovy pools for the corresponding calendar month in form, according to appendix 2 to these rules (further – data), directs through office of authorized body.

6. In case of change of data on the income of digital mayner and digital mayningovy pools, the digital mayningovy pool provides the statement and the changed information to authorized bodies within 10 (ten) working days from the date of their change.

7. Authorized bodies in day of receipt of the statement and data performs their acceptance and registration.

8. Authorized bodies within 2 (two) working days from the moment of registration of a statement and data checks their completeness.

In case of representation by digital mayningovy pool of incomplete document package authorized bodies direct to the specified time to digital mayningovy pool motivated refusal in further review of the statement.

9. The digital mayningovy pool after elimination of the revealed notes repeatedly submits the application and data according to the procedure established by Items 5 and 6 of these rules.

10. In case of detection by authorized bodies of the facts of non-presentation, untimely, doubtful and (or) incomplete submission of data digital mayningovy pool within 5 (five) working days from the date of identification of the specified violations the notification to mayningovy pool about the revealed violations by means of information system goes.

11. The quantity of the unsecured digital assets which are subject to realization through the exchanges of digital assets having the license of the International financial center "Astana" on conditions and according to the procedure, established by the Law "About Digital Assets in the Republic of Kazakhstan", is determined according to data.

Appendix 1

to Rules of submission of data on the income of digital mayner and digital mayningovy pools for the purposes of their taxation

Form

The statement for provision of data on the income of digital mayner and digital mayningovy pools for the purposes of their taxation

IN ________________________________________________________________
                    (full name of authorized body)

from _______________________________________________________________
  (name of digital mayningovy pool, business and identification number)

I ask to accept data on the income of digital mayner and digital

mayningovy pool for the purposes of their taxation for ____________ 202 __ year
                                                                                        (month)

It is applied _____ sheets.

Proves to be true present that:

all enclosed documents are true and are reliable;

the applicant agrees to use of the personal data of limited access which are the secret protected by the law, containing in information systems.

Head of ____________________ _____________________________
   (electronic and digital (surname, name, middle name (in case of its signature) availability)

Date of filling: "__" ______ 20 _ years

Appendix 2

to Rules of submission of data on the income of digital mayner and digital mayningovy pools for the purposes of their taxation

Form

It is represented: in the Ministry of digital development, innovations and the aerospace industry of the Republic of Kazakhstan.

The form of administrative data is placed on the Internet – resource: https://www.gov.kz/memleket/entities/mdailang=ru&ysclid=loiggo5o6796640988.

Name of form of administrative data:

Data on the income of digital mayner and digital mayningovy pools for the purposes of their taxation.

Index of form of administrative data (short alphanumeric expression of the name of form): 1-TsM

Frequency: monthly

Accounting period: for ________ month 20 ___ years

The group of people, providing information: digital mayningovy pools

Term of representation of form of administrative data: monthly no later than 25 (twenty fifth)

№ of payment order	Name of digital mayner and digital mayningovy pool	Business identification number, individual identification number of digital mayner and digital mayningovy pool	License number on implementation of activities for digital mining and date of its issue	Details (address) of digital e-wallet	Date of distribution of digital asset	The name of the digital asset distributed to digital mayner	Quantity of the digital asset transferred to digital mayner, units	The commission of digital mayningovy pool expressed in digital assets 9
								name of digital asset	Quantity, units
1	2	3	4	5	6	7	8	9.1	9.2

Name ______________________________ Address _______________________

Телефон_____________________________________________________

E-mail address _______________________________________

Исполнитель___________________________________________
         surname, name and middle name (in case of its availability) _______________ the signature,

phone ______________

The head or person performing it

обязанности___________________________________________________________
         surname, name and middle name (in case of its availability) ___________________ the signature

The locus sigilli (except for persons which are subjects

private entrepreneurship) __________________________________________

The explanation on filling of form of administrative data 1-TsM
"Data on the income of digital mayner and digital mayningovy pools for the purposes of their taxation for ________ 202 __ year" (monthly).

1. Data on quantity the distributed digital assets and the commission of digital mayningovy pools it is provided in the authorized body and authorized body performing management in the field of ensuring receipts of taxes and other obligatory payments in the budget for determination of the income of digital mayner and mayningovy pools for the purpose of the taxation.

2. The digital mayningovy pool monthly no later than the 25th following after month of submission of such data sends to authorized body and authorized body, performing management in the field of ensuring receipts of taxes and other obligatory payments in the budget, data on the digital assets distributed by it between persons performing activities for digital mining according to the approved form.

3. In the form of submission of data digital mayningovy pool about the digital assets distributed by it between persons performing activities of digital mining the following data are reflected:

in column 1 number one after another is specified;

in column 2 the name of digital mayner and digital mayningovy pool is specified;

in column 3 business identification number, individual identification number of digital mayner and digital mayningovy pool is specified;

in column 4 the license number is specified implementation of activities for digital mining and date of its issue;

in column 5 it is specified details (address) of digital e-wallet;

in column 6 date of distribution of digital asset is specified;

in column 7 the name of the digital asset distributed to digital mayner is specified;

in column 8 the quantity of the digital asset distributed to digital mayner is specified;

in column 9 the commission of mayningovy pool expressed in digital assets is specified;

in column 9.1 the name of unsecured digital asset is specified;

in column 9.2 the quantity is specified.

 

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