LAW OF THE REPUBLIC OF KAZAKHSTAN

of July 21, 2011 No. 467-IV ZRK

About modification and amendments in some legal acts of the Republic of Kazakhstan on the tax matters

Article 1. Make changes and additions to the following legal acts of the Republic of Kazakhstan:

1. In the Code of civil procedure of the Republic of Kazakhstan of July 13, 1999 (The sheet of Parliament of the Republic of Kazakhstan, 1999, No. 18, Art. 644; 2000, No. 3-4, of Art. 66; No. 10, Art. 244; 2001, No. 8, Art. 52; No. 15-16, of Art. 239; No. 21-22, of Art. 281; No. 24, Art. 338; 2002, No. 17, Art. 155; 2003, No. 10, Art. 49; No. 14, Art. 109; No. 15, Art. 138; 2004, No. 5, Art. 25; No. 17, Art. 97; No. 23, Art. 140; No. 24, Art. 153; 2005, No. 5, Art. 5; No. 13, Art. 53; No. 24, Art. 123; 2006, No. 2, Art. 19; No. 10, Art. 52; No. 11, Art. 55; No. 12, Art. 72; No. 13, Art. 86; 2007, No. 3, Art. 20; No. 4, Art. 28; No. 9, Art. 67; No. 10, Art. 69; No. 13, Art. 99; 2008, No. 13-14, of Art. 56; No. 15-16, of Art. 62; 2009, No. 15-16, of Art. 74; No. 17, Art. 81; No. 24, Art. 127, 130; 2010, No. 1-2, of Art. 4; No. 3-4, of Art. 12; No. 7, Art. 28, 32; No. 17-18, of Art. 111; No. 22, Art. 130; No. 24, Art. 151; 2011, No. 1, Art. 9; No. 2, Art. 28; No. 5, Art. 43; No. 6, Art. 50):

state Article 106 in the following edition:

"Article 106. Return of the state fee

The procedure for return of the state fee is determined by the Tax code of the Republic of Kazakhstan.".

2. In the Code of the Republic of Kazakhstan about administrative offenses of January 30, 2001 (The sheet of Parliament of the Republic of Kazakhstan, 2001, No. 5-6, of Art. 24; No. 17-18, of Art. 241; No. 21-22, of Art. 281; 2002, No. 4, Art. 33; No. 17, Art. 155; 2003, No. 1-2, of Art. 3; No. 4, Art. 25; No. 5, Art. 30; No. 11, Art. 56, 64, 68; No. 14, Art. 109; No. 15, Art. 122, 139; No. 18, Art. 142; No. 21-22, of Art. 160; No. 23, Art. 171; 2004, No. 6, Art. 42; No. 10, Art. 55; No. 15, Art. 86; No. 17, Art. 97; No. 23, Art. 139, 140; No. 24, Art. 153; 2005, No. 5, Art. 5; No. 7-8, of Art. 19; No. 9, Art. 26; No. 13, Art. 53; No. 14, Art. 58; No. 17-18, of Art. 72; No. 21-22, of the Art. 86, 87; No. 23, Art. 104; 2006, No. 1, Art. 5; No. 2, Art. 19, 20; No. 3, Art. 22; No. 5-6, of Art. 31; No. 8, Art. 45; No. 10, Art. 52; No. 11, Art. 55; No. 12, Art. 72, 77; No. 13, Art. 85, 86; No. 15, Art. 92, 95; No. 16, Art. 98, 102; No. 23, Art. 141; 2007, No. 1, Art. 4; No. 2, Art. 16, 18; No. 3, Art. 20, 23; No. 4, Art. 28, 33; No. 5-6, of Art. 40; No. 9, Art. 67; No. 10, Art. 69; No. 12, Art. 88; No. 13, Art. 99; No. 15, Art. 106; No. 16, Art. 131; No. 17, Art. 136, 139, 140; No. 18, Art. 143, 144; No. 19, Art. 146, 147; No. 20, Art. 152; No. 24, Art. 180; 2008, No. 6-7, of Art. 27; No. 12, Art. 48, 51; No. 13-14, of the Art. 54, 57, 58; No. 15-16, of Art. 62; No. 20, Art. 88; No. 21, Art. 97; No. 23, Art. 114; No. 24, Art. 126, 128, 129; 2009, No. 2-3, of the Art. 7, 21; No. 9-10, of the Art. 47, 48; No. 13-14, of the Art. 62, 63; No. 15-16, of the Art. 70, 72, 73, 74, 75, 76; No. 17, Art. 79, 80, 82; No. 18, Art. 84, 86; No. 19, Art. 88; No. 23, Art. 97, 115, 117; No. 24, Art. 121, 122, 125, 129, 130, 133, 134; 2010, No. 1-2, of the Art. 1, 4, 5; No. 5, Art. 23; No. 7, Art. 28, 32; No. 8, Art. 41; No. 9, Art. 44; No. 11, Art. 58; No. 13, Art. 67; No. 15, Art. 71; No. 17-18, of the Art. 112, 114; No. 20-21, of Art. 119; No. 22, Art. 128, 130; No. 24, Art. 146, 149; 2011, No. 1, Art. 2, 3, 7, 9; No. 2, Art. 19, 25, 26, 28; No. 3, Art. 32; No. 6, Art. 50; No. 8, Art. 64):

1) change is made to the text of part two of Article 88-1 in Kazakh, the text in Russian does not change;

2) in Article 205-1:

part six in paragraph one:

replace the words "Implementation of Entrepreneurial" with the word "Implementation";

shall be replaced with words the words "during action of the statement for temporary suspension of business activity in case of application of special tax regime on the basis of the patent" ", applying special tax regime on the basis of the patent, during suspension of submission of tax statements";

add with the note of the following content:

"Note. Implementation of activities is understood as renewal of the activities leading to emergence of the obligation on calculation and tax payment and other obligatory payments in the budget without submission to tax authority of calculation for receipt of the patent.";

Article 205-2 to state 3) in the following edition:

"Article 205-2. Implementation of activities by persons during suspension of submission of tax statements

Implementation of activities by persons during suspension of submission of tax statements, except for the individual entrepreneurs applying special tax regime on the basis of the patent

attracts penalty on individual entrepreneurs, private notaries, private legal executives and lawyers - in the amount of thirty, on legal entities, being small business entities, - in the amount of forty, on the legal entities who are subjects of medium or big business - in the amount of fifty monthly settlement indicators.

Note. Implementation of activities is understood as renewal by the taxpayer (tax agent) of the activities leading to emergence of the obligation on calculation and tax payment and other obligatory payments in the budget without submission to tax authority of the tax statement for renewal of submission of tax statements.";

Article 206-2 to add 4) with the note of the following content:

"Note. Person is not subject to the administrative responsibility provided by this Article in case of elimination of violation by submission of additional tax statements and (or) tax statements, additional on the notification, according to the tax legislation of the Republic of Kazakhstan.";

5) in Article 213 part five:

the paragraph one after the word of Views to add with words "oil products and";

third after words of "realization of oil products" to add the paragraph with the word "persons";

Article 532 to add 6) with the note of the following content:

"Note. Person is not subject to the administrative responsibility provided by this Article in case of elimination of violation by submission of additional tax statements and (or) tax statements, additional on the notification, according to the tax legislation of the Republic of Kazakhstan.";

Part one of Article 651 to add 7) with the subitem 8) of the following content:

"8) terms of voluntary payment of penalty.";

To state part one of Article 707 in the following edition:

"1. The penalty is subject to payment by person brought to the administrative responsibility no later than thirty days from the date of the introduction of the resolution in legal force.

In case of delay, stipulated in Article 701 of this Code, penalty is subject to payment by person brought to the administrative responsibility from the date of the delay expiration.";

"The document confirming the fact of the proper notice of person on voluntary payment of penalty and the reference of tax authority" shall be replaced with words 9) in part one of Article 709-1 of the word "resolutions on imposing of administrative punishment, and the reference of the body which imposed administrative punishment".

3. In the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) (Sheets of Parliament of the Republic of Kazakhstan, 2008, No. 22-I, 22-II, Art. 112; 2009, No. 2-3, of the Art. 16, 18; No. 13-14, of Art. 63; No. 15-16, of Art. 74; No. 17, Art. 82; No. 18, Art. 84; No. 23, Art. 100; No. 24, Art. 134; 2010, No. 1-2, of Art. 5; No. 5, Art. 23; No. 7, Art. 28, 29; No. 11, Art. 58; No. 15, Art. 71; No. 17-18, of Art. 112; No. 22, Art. 130, 132; No. 24, Art. 145, 146, 149; 2011, No. 1, Art. 2, 3; No. 2, Art. 21, 25; No. 4, Art. 37; No. 6, Art. 50):

1) in table of contents:

add with paragraphs the forty ninth, hundred seventy seventh and hundred ninety second the following content:

"Article 39-1. Execution of the tax liability of permanent organization without opening of branch (representation) of legal nonresident person by transfer to them of the rights and obligations in connection with availability of the place of effective management (the location of the actual governing body) in the Republic of Kazakhstan";

"Article 144-1. Procedure for the taxation of the income of the legal nonresident persons performing activities without formation of permanent organization in the Republic of Kazakhstan";

"Article 154-1. Procedure for the taxation of the income of physical nonresident persons";

to add article 193 heading after the word "deduction" with the word of "corporate";

to add article 195 heading after the word "transfers" with the word of "corporate";

add with the paragraph the two hundred fifty seventh the following content:

"Article 200-1. Income of physical nonresident person, non-taxable";

to add Article 201 heading after the word "transfers" with the word of "individual";

in heading of Article 212 of the word "or partial" to exclude;

add with paragraphs the two hundred seventieth and two hundred seventy first the following content:

"Article 212-1. Procedure for application of the international treaty concerning release from the taxation or application of reduced rate of tax to the income of the nonresident in the form of dividends, remunerations and (or) royalty received from sources in the Republic of Kazakhstan

Article 212-2. Procedure for application of the international treaty concerning partial release from the taxation of the income of the nonresident in the form of share dividends, the being underlying asset of depositary receipts";

in heading of Article 213 of the word of "transport services in international carriages" shall be replaced with words "services in international delivery";

add with the paragraph the two hundred eightieth the following content:

"Article 221-1. Procedure for determination of income from realization of property gained from sources outside the Republic of Kazakhstan";

in heading of Article 222 of the word", the income connected with obtaining" shall be replaced with words "in connection with implementation of the activities directed to income acquisition";

add with the paragraph the two hundred eighty sixth the following content:

"Article 227-1. Procedure for the income tax return withheld at payment source from the income of resident in the form of share dividends, the being underlying asset of depositary receipts";

to exclude paragraphs of the six hundred seventy ninth and six hundred eighty sixth;

to state heading of Article 583 in the following edition:

"Article 583. Obligations of authorized state and local executive bodies in case of interaction with bodies of Tax Service";

add with the paragraph the eight hundred twenty seventh the following content:

"Article 635-1. Procedure for conducting thematic checks of tax agents concerning the income tax return from the budget or conditional bank deposit based on the tax statement of the nonresident";

2) in Article 12:

in Item 1:

the subitem 5) after the word "budget" to add with the words "including advance and (or) current payments on them";

add with subitem 10-1) of the following content:

"10-1) web application - the Internet resource of authorized body personified and protected from unauthorized access intended for receipt by the taxpayer of electronic tax services and execution of the tax liabilities by it;";

in the subitem 14):

in part one:

in paragraph one:

after the word of "deposits" to add with the word of "founders";

words of "participants (participant)" shall be replaced with words "founders, participants";

paragraphs two and third to state in the following edition:

"positive difference between market price of goods, works, services and the price at which such goods, works, services are realized to the shareholder, the participant, the founder or their interconnected party;

negative difference between market price of goods, works, services and the price at which such goods, works, services are acquired at the shareholder, the participant, the founder or their interconnected party;";

the second to add part with the offer third the following content:

"For the purposes of this subitem the interconnected parties are determined according to Item 1-1 of this Article;";

25) to state the subitem in the following edition:

"25) share - equity of the physical and (or) legal entity in joint activities, the authorized capital of the legal entity, except for joint-stock companies and mutual investment funds;";

in the subitem 26) to replace figures "10" with figure "7";

28) to exclude the subitem;

in the subitem 29) shall be replaced with words the words "shipment of goods" "shipment and (or) transfer of goods or other property";

in the subitem 39):

in paragraph eight "positive" to exclude the word;

add with part two of the following content:

"For the purpose of this subitem remuneration the remunerations paid on bank account agreements are also recognized;";

add with Item 1-1 of the following content:

"1-1. For the purpose of of this Code the interconnected parties the physical and (or) legal entities having relations which correspond to one or several of the following conditions are recognized:

1) one person is recognized affiliirovanny face of other person according to legal acts of the Republic of Kazakhstan;

2) one person is large member of other person;

3) faces are tied by the agreement according to which one of them has the right to determine the decisions made by another;

4) the legal entity is under control of the large participant or official of other legal entity;

5) the large shareholder, the large participant or the official of one legal entity is large shareholder, the large participant or the official of other legal entity;

6) the legal entity together with other legal entity is under control of the third party;

7) person jointly with the affiliirovanny persons owns, uses, disposes of ten and more percent of shares of participation of the legal entity or the legal entities specified in subitems of 2)-6) of this Item;

8) the physical person is official of the legal entity specified in subitems of 2)-7) of this Item, except for the independent director of joint-stock company;

9) the physical person is close relative or the cousin-in-law (the brother, the sister, the parent, the son or the daughter of the spouse (spouse) of the large participant or the official of the legal entity.

The large participant for the purpose of this Item is understood as the participant whose share in property of the legal entity, except for joint-stock companies, constitutes ten and more percent.

Control over the legal entity is opportunity to determine the decisions made by the legal entity.

The interconnected parties persons whose single basis of coherence is the participation of national managing holding in the authorized capital of bank as the large shareholder which arose after January 1, 2009 and (or) participation of officials of national managing holding in governing body of such bank are not recognized.";

Item 2 of Article 18 to add 3) with words "which have the codes approved by the Government of the Republic of Kazakhstan";

4) in Article 26:

in Item 1:

after the word "estimate" to add with the words "and to pay";

after the word "budget" to add with the words "and also advance and current payments on them";

exclude the words "and to pay taxes and other obligatory payments to the budget";

to add Item 2 after the word of "taxpayer" with words of "(tax agent)";

5) in Item 2 of Article 31:

3) to add the subitem with words ", and also advance and current payments on them according to the special part of this Code";

5) to add the subitem with the words "according to the special part of this Code";

Item 3 of Article 35 to add 6) with part three of the following content:

"At the same time the trustee fulfills the tax liabilities on calculation, payment or tax withholding, other obligatory payments according to the trust management agreement from date:

state registration of the right of trust management - if according to the legislation of the Republic of Kazakhstan state registration of such right is required;

the conclusion of the trust management agreement - if according to the legislation of the Republic of Kazakhstan state registration of the right of trust management is not required.";

7) in Article 37:

in Item 3 part two shall be replaced with words the word "to" "not later";

in the subitem 5) of Item 10 of the word "payments, taxes and penalty fee," shall be replaced with words "duties, taxes, customs fees and penalty fee,";

state Item 12 in the following edition:

"12. After completion of documentary check the liquidated legal entity at the same time represents to tax authority in the location:

1) liquidation balance sheet;

2) the reference of bank and (or) the organization performing separate types of banking activities on closing of the available bank accounts;

3) the tax statement for receipt of data on absence and (or) availability of tax debt, debt on compulsory pension contributions and social assignments.

The documents specified in this Item, the liquidated legal entity represents within three working days from the date of completion of documentary check in case of simultaneous observance of the following conditions:

1) lack of tax debt, debt on compulsory pension contributions and social assignments;

2) lack of excessively paid amounts of taxes, payment and penalty fee;

3) lack of mistakenly paid amounts of taxes, other obligatory payments in the budget, penalty fee and penalties;

4) lack of exceeding of the value added tax carried in offsetting over the amount of the accrued tax which is subject to return according to Articles 273 and 274 of this Code;

5) lack of the unexecuted tax statement on carrying out offsetting and (or) return of excessively (mistakenly) paid amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities.

In case of availability of tax debt, debt on compulsory pension contributions and social assignments, excessively paid amounts of taxes, payment and penalty fee, mistakenly paid amounts of taxes, other obligatory payments in the budget, penalty fee and penalties and (or) exceeding of the value added tax carried in offsetting over the amount of the accrued tax which is subject to return according to Articles 273 and 274 of this Code, the liquidated legal entity submits the documents specified in this Item within three working days from date which will come the last:

1) from repayment date of tax debt, debt on compulsory pension contributions and social assignments;

2) from the date of return of excessively paid amounts of taxes, payments, penalty fee;

3) from the date of return of mistakenly paid amounts of taxes, other obligatory payments to the budget, penalty fee and penalties;

4) from the date of return of exceeding of the value added tax carried in offsetting over the amount of the accrued tax which is subject to return according to Articles 273 and 274 of this Code;

5) from the date of return of excessively (mistakenly) paid amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities.

After submission of the documents specified in this Item, the tax authority shall issue to the taxpayer the certificate of lack of tax debt, debt on compulsory pension contributions and social assignments according to the procedure and the terms established by this Code.";

8) in part two of Item 2 of Article 38 shall be replaced with words the word "to" "not later";

9) in Article 39:

in Item 1 part two:

in paragraph one:

exclude the words "or separation balance sheet";

the word "allocations" to exclude;

add with the subitem 4) of the following content:

"4) transfer act.";

in parts three and the fourth the word "allocations" to exclude;

add with parts five, the sixth and seventh the following content:

"The obligation on submission of liquidating tax statements by reorganization by merge is assigned to each legal entity who was part of again arisen legal entity by reorganization by accession - on the joined legal entity.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

By reorganization of the legal entity by allocation such person within three working days from the date of approval of the separation balance sheet represents to tax authority in the place of the stay the specified balance.";

Item 6 part one in paragraph one to replace the word of "three" with the word of "ten";

To add 10) with Article 39-1 of the following content:

"Article 39-1. Execution of the tax liability of permanent organization without opening of branch (representation) of legal nonresident person by transfer to them of the rights and obligations in connection with availability of the place of effective management (the location of the actual governing body) in the Republic of Kazakhstan

1. Legal nonresident person in the presence at it in the Republic of Kazakhstan of permanent organization without opening of branch (representation) and decision making about transfer of the place of effective management (the location of the actual governing body) from foreign state to the Republic of Kazakhstan shall within three working days after submission of the tax statement for statement on registration accounting as the taxpayer according to Item 1-1 of Article 562 of this Code in writing report to tax authority in the location of such permanent organization about assignment of rights and obligations by such permanent organization to the legal entity, the place of effective management (the location of the actual governing body) of which is in the Republic of Kazakhstan.

Within fifteen calendar days from the date of statement on registration accounting as the taxpayer the permanent organization of the specified legal nonresident person shall provide to tax authority:

1) tax statement for removal from registration accounting;

2) liquidating tax statements;

3) transfer act.

Liquidating tax statements are constituted on types of tax, other obligatory payments in the budget, to compulsory pension contributions and social assignments on which the permanent organization transferring the rights and obligations is payer and (or) the tax agent, from the beginning of tax period at which there was obligation on submission of such reporting, before date of its submission to tax authority.

If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.

2. Execution of the tax liability of the permanent organization transferring the rights and obligations to the legal entity is assigned to such legal entity created by the legislation of foreign state, the place of effective management (the location of the actual governing body) of which is in the Republic of Kazakhstan (legal successor).

3. Assignment of rights and obligations by permanent organization to the legal entity is not the basis for change of completion dates of its tax liability on tax payment, other obligatory payments in the budget by the legal entity created by the legislation of foreign state, the place of effective management (the location of the actual governing body) of which is in the Republic of Kazakhstan.

4. In case of absence at the permanent organization transferring the rights and obligations to the legal entity, tax debt excessively (mistakenly) paid amounts of taxes, payment and penalty fee in the budget are subject to return to the legal entity created by the legislation of foreign state, the place of effective management (the location of the actual governing body) of which is in the Republic of Kazakhstan.

5. The tax authority within ten working days from the date of receipt of the documents specified in Item 1 of this Article transmits balance on personal account of the permanent organization transferring the rights and obligations to the legal entity to tax authority in the location of the legal entity to which the rights and obligations of permanent organization, based on the transfer act according to the procedure, stipulated in Clause the 595th of this Code are transferred.";

11) in Article 40:

in Item 2 part two shall be replaced with words the word "to" "not later";

in Item 5:

add part one with the subitem 3) of the following content:

"3) the tax statement for receipt of data on absence and (or) availability of tax debt, debt on compulsory pension contributions and social assignments.";

in part four:

in the subitem 4) words "payments, taxes and penalty fee," shall be replaced with words "duties, taxes, customs fees and penalty fee,";

add with the subitem 5) of the following content:

"5) excessively (mistakenly) paid amounts of penalties are subject to return to his legal successor (legal successors) in proportion to share in the property received by it (them) by reorganization, according to the procedure, stipulated in Clause the 605th of this Code.";

add with part five of the following content:

"The reorganized legal entity submits the documents specified in this Item within three working days from the date of completion of documentary check in case of simultaneous observance of the following conditions:

1) lack of tax debt, debt on compulsory pension contributions and social assignments;

2) lack of excessively paid amounts of taxes, payment and penalty fee;

3) lack of mistakenly paid amounts of taxes, other obligatory payments in the budget, penalty fee and penalties;

4) lack of the unexecuted tax statement on carrying out offsetting and (or) return of excessively (mistakenly) paid amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities.";

the fifth to state part in the following edition:

"In case of availability of tax debt, debt on compulsory pension contributions, social assignments, excessively paid amounts of taxes, payment and penalty fee, mistakenly paid amounts of taxes, other obligatory payments in the budget, penalty fee and penalties the reorganized legal entity submits the documents specified in this Item within three working days from date which will come the last:

1) from repayment date of tax debt, debt on compulsory pension contributions and social assignments;

2) from the date of return of excessively paid amounts of taxes, payments, penalty fee;

3) from the date of return of mistakenly paid amounts of taxes, other obligatory payments to the budget, penalty fee and penalties;

4) from the date of return of excessively (mistakenly) paid amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities.";

in Item 6:

in part one of the word "and repayments of tax debt, debt on compulsory pension contributions and social assignments" to exclude;

in word part two of "three working days from the date of issue to the reorganized legal entity of the certificate of lack of the tax debt, debt on compulsory pension contributions and social assignments provided by this Item" shall be replaced with words "ten working days from the date of receipt of data of national registers of identification numbers";

12) in Article 41:

add Item 2 with part two of the following content:

"If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.";

in the subitem 5) of Item 7 of the word "payments, taxes and penalty fee," shall be replaced with words "duties, taxes, customs fees and penalty fee,";

in Item 10:

in paragraph one of part one of the word "no later than three working days from the date of repayment of tax debt, debt on compulsory pension contributions and social assignments in full" to exclude;

add with part two of the following content:

"The documents specified in this Item, the individual entrepreneur who stopped activities represents within three working days from the date of completion of documentary check in case of simultaneous observance of the following conditions:

1) lack of tax debt, debt on compulsory pension contributions and social assignments;

2) lack of excessively paid amounts of taxes, payment and penalty fee;

3) lack of mistakenly paid amounts of taxes, other obligatory payments in the budget, penalty fee and penalties;

4) lack of exceeding of the value added tax carried in offsetting over the amount of the accrued tax which is subject to return according to Articles 273 and 274 of this Code;

5) lack of the unexecuted tax statement on carrying out offsetting and (or) return of excessively (mistakenly) paid amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities.";

the second to state part in the following edition:

"In case of availability of tax debt, debt on compulsory pension contributions, social assignments, excessively paid amounts of taxes, payment and penalty fee, mistakenly paid amounts of taxes, other obligatory payments in the budget, penalty fee and penalties and (or) exceeding of the value added tax carried in offsetting over the amount of the accrued tax which is subject to return according to Articles 273 and 274 of this Code, the individual entrepreneur who stopped activities submits the documents specified in this Item within three working days from date which will come the last:

1) from repayment date of tax debt, debt on compulsory pension contributions and social assignments;

2) from the date of return of excessively paid amounts of taxes, payments, penalty fee;

3) from the date of return of mistakenly paid amounts of taxes, other obligatory payments to the budget, penalty fee and penalties;

4) from the date of return of exceeding of the value added tax carried in offsetting over the amount of the accrued tax which is subject to return according to Articles 273 and 274 of this Code;

5) from the date of return of excessively (mistakenly) paid amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities.";

13) in Article 42:

add Item 2 with part two of the following content:

"If the term of submission of the next tax statements comes after submission of liquidating tax statements, submission of such next tax statements is made no later than date of submission of liquidating tax statements.";

in the subitem 5) of Item 6 of the word "payments, taxes and penalty fee," shall be replaced with words "duties, taxes, customs fees and penalty fee,";

in Item 9:

the paragraph one to state in the following edition:

"The private notary, the private legal executive, the lawyer who stopped activities shall provide to tax authority in the location:";

add with parts two and third the following content:

"The private notary, the private legal executive, the lawyer who stopped activities submits the documents specified in this Item within three working days from the date of completion of documentary check in case of simultaneous observance of the following conditions:

1) lack of tax debt, debt on compulsory pension contributions and social assignments;

2) lack of excessively paid amounts of taxes, payment and penalty fee;

3) lack of mistakenly paid amounts of taxes, other obligatory payments in the budget, penalty fee and penalties;

4) lack of the unexecuted tax statement on carrying out offsetting and (or) return of excessively (mistakenly) paid amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities.

In case of availability of tax debt, debt on compulsory pension contributions, social assignments, excessively paid amounts of taxes, payment and penalty fee, mistakenly paid amounts of taxes, other obligatory payments in the budget, penalty fee and penalties the private notary, the private legal executive, the lawyer who stopped activities submits the documents specified in this Item within three working days from date which will come the last:

1) from repayment date of tax debt, debt on compulsory pension contributions and social assignments;

2) from the date of return of excessively paid amounts of taxes, payments, penalty fee;

3) from the date of return of mistakenly paid amounts of taxes, other obligatory payments to the budget, penalty fee and penalties;

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