ORDER OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 15, 2003 No. 289

About approval of Rules of registration of tax statements

For the purpose of ensuring control and accounting of the tax statements provided to tax authorities by taxpayers and tax agents I ORDER:

1. Approve the enclosed Rules of registration by tax authorities of tax statements (further - Rules).

2. Provide to tax authorities registration of tax statements according to Rules.

3. To impose control of execution of the order on the Vice-chairman of the Tax Committee of the Ministry of Finance Usenova N. D.

Approved by the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of July 15, 2003 No. 289

Registration of tax statements governed

1. These rules are developed for the purpose of implementation of the Code of the Republic of Kazakhstan of June 12, 2001 "About taxes and other obligatory payments in the budget" (Tax code) and determine order of registration of the tax statements in all forms represented by taxpayers or tax agents to tax authorities.

2. All tax statements (further - BUT) in all forms provided to tax authority are subject to registration in the tax authority accepting tax statements with assignment of the entering number of registration of the document:

1) in attendance procedure (on paper, on the magnetic carrier);

2) by mail on paper.

3. Registration of the document BUT is performed by means of one of the modes of the "Acceptance and Processing BUT" Module of the information systems VAT, ISID, EFNO.

4. Registration of the document BUT is performed by the following methods:

1) registration of incoming documents BUT (without data entry) (the Mode 1);

2) registration of incoming documents with simultaneous data entry BUT (the Mode 2).

5. The subsequent data entry BUT which are registered by means of the Mode 1, earlier is performed by means of the mode of the current data entry BUT.

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