LAW OF THE REPUBLIC OF KAZAKHSTAN

of November 16, 2009 No. 200-IV ZRK

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

List of amending documents

See the list of regulatory legal acts which acceptance is necessary for the purpose of implementation of this Law

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

1. In the Customs code of the Republic of Kazakhstan of April 5, 2003 (The sheet of Parliament of the Republic of Kazakhstan, 2003, No. 7-8, of Art. 40; No. 15, Art. 139; 2004, No. 18, Art. 106; 2005, No. 11, Art. 43; No. 21-22, of Art. 86; 2006, No. 3, Art. 22; No. 11, Art. 55; No. 23, Art. 141; 2007, No. 1, Art. 3; No. 2, Art. 14, 18; No. 3, Art. 20; No. 4, Art. 33; No. 9, Art. 67; No. 10, Art. 69; No. 18, Art. 144; No. 23, Art. 173; 2008, No. 13-14, of Art. 58; 2009, No. 17, Art. 80, 81; No. 18, Art. 84; The law of the Republic of Kazakhstan of August 28, 2009 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning counteraction of legalization (washing) of income gained in the illegal way, and to terrorism financing", published in the Egemen, Aza, Camp and Kazakhstan Truth newspapers on September 8, 2009):

1) in Article 229 of the word "taxes, except for excise collection on imported goods," to exclude;

2) in Article 235:

in Item 1:

in the offer the first the words "and taxes are not levied, except for excise collection on imported goods" shall be replaced with words "are not levied";

in the offer the second to exclude the words "and taxes";

in Item 2 of the word "and taxes" to exclude;

in Item 3 and the subitem 2) of item 4 of the word "and taxes" to exclude;

Item 1 of Article 330 to add 3) with the subitem 16) of the following content:

"16) the crude oil which is exported from the territory of the Republic of Kazakhstan taxable the rent export levy according to the tax legislation of the Republic of Kazakhstan.".

2. In the Ecological code of the Republic of Kazakhstan of January 9, 2007 (The sheet of Parliament of the Republic of Kazakhstan, 2007, No. 1, Art. 1; No. 20, Art. 152; 2008, No. 21, Art. 97; No. 23, Art. 114; 2009, No. 11-12, of Art. 55; No. 18, Art. 84): Subitem 1 is enacted since January 1, 2010.

1) Item 3 of Article 12 to add with words ", except for issues from portable sources";

Item 1 of Article 69 to add 2) with words ", except for emissions of pollutants from portable sources".

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):

1) in all text:

words "the state and (or) Russian languages", "state or Russian", "state or Russian" to replace respectively with words "the Kazakh and (or) Russian languages", "Kazakh or Russian", "Kazakh or Russian";

"(joint-stock)" to exclude the word;

2) in table of contents:

in the offer the first heading of Chapter 6, headings of Articles 48, of 49, shall be replaced with words the 50 and 52 word of "taxes" "taxes and (or) penalty fee"; Paragraph 3 - 6 are enacted since January 1, 2009.

in Article 197 heading:

"immovable" to exclude the word;

"located" to replace the word with the word of "being";

to replace words of "securities" with the word of "shares";

in heading of Article 203 of the word "from the income of foreigners and persons" shall be replaced with words "on foreigners and persons";

to state heading of Article 265 in the following edition:

"Article 265. Statement of additional invoices";

in headings of Articles 315 and 323 to replace the word "Term" with the word "Terms";

to state headings of Articles 347-351 in the following edition:

"Article 347. General provisions

Article 347-1. Payers

Article 348. Subject to taxation

Article 348-1. Net income for the purposes of calculation of the excess profit tax

Article 348-2. The taxable income for the purposes of calculation of the excess profit tax

Article 348-3. Gross annual income under the contract for subsurface use

Article 348-4. Deductions for the purposes of calculation of the excess profit tax

Article 348-5. The corporate income tax under the contract for subsurface use

Article 349. Estimated amount of tax on net income of permanent organization of the nonresident under the contract for subsurface use

Article 350. Procedure for calculation

Article 351. Rates of the excess profit tax, levels and the sizes of percent for limiting calculation of the amount of net income allocation for the purposes of calculation of the excess profit tax";

to state heading of Article 447 in the following edition:

"Article 447. Terms of submission of the tax declaration for payers of the single land tax";

3) in Item 1 of Article 12:

subitem in paragraph three 11):

after the word "foreign" to add with the words "and the Kazakhstan";

shall be replaced with words the words "charitable and" "charitable and (or)";

the paragraph one of the subitem 14) after the words "in case of liquidation of the legal entity" to add with the words "or in case of reduction of the authorized capital by pro rata reduction of the size of deposits of participants or by complete or partial repayment of shares of participants (participant)";

42) to add the subitem with words ", acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan";

Item 3 of Article 17 to state 4) in the following edition:

"3. The authorized representative of the taxpayer (tax agent) the physical person or legal entity authorized by the taxpayer (tax agent) is recognized to represent its interests in the relations with bodies of Tax Service, other participants of the relations regulated by the tax legislation of the Republic of Kazakhstan.

The authorized representative of the taxpayer (tax agent) - physical person, including the individual entrepreneur, acts on the basis of notarially certified power of attorney or the power of attorney equated to which is notarially certified, issued by such taxpayer (tax agent) according to the civil legislation of the Republic of Kazakhstan in which the specific list of powers of the representative is specified.

The authorized representative of the taxpayer (tax agent) - the legal entity or structural division of the legal entity acts on the basis of constituent documents of such taxpayer (tax agent) and (or) his power of attorney issued according to the civil legislation of the Republic of Kazakhstan in which the specific list of powers of the representative is specified.";

Article 18 to add 5) with Item 6 of the following content:

"6. Bodies of Tax Service have symbol. The description of symbol of bodies of Tax Service and procedure for its use affirm authorized body.";

"This Code, legal acts of the Republic of Kazakhstan and acts of the President of the Republic of Kazakhstan" shall be replaced with words 6) in Item 3 of Article 19 of the word "the legislation of the Republic of Kazakhstan";

7) the subitem 11) Item 1 of article 20 after words of "tax liability" to add with the words "and (or) its copy in the cases established by this Code";

8) in the subitem 3) of Item 3 of Article 23 of the word "for the corresponding financial year law on the republican budget" shall be replaced with words "the law on the republican budget and the corresponding financial year operating for January 1";

Article 36 to add 9) with item 4 of the following content:

"4. The founder of trust management has the right not to be registered as the individual entrepreneur if according to the property trust management agreement and in other cases of emergence of trust management provided by the laws of the Republic of Kazakhstan, execution of the tax liability of the founder of trust management is completely assigned to the trustee.";

10) in Item 2 of Article 37:

in the subitem 3)" (if is taxpayer on value added)" to exclude words;

add with the subitem 4) of the following content:

"4) the tax statement for removal from registration accounting on the value added tax.";

add with part two of the following content:

"The documents specified in subitems 3) and 4) to part one of this Item are represented if the liquidated legal entity is taxpayer on value added.";

11) in Article 39:

in Item 1:

in part two:

in the subitem 2)" (if is taxpayer on value added)" to exclude words;

add with the subitem 3) of the following content:

"3) the tax statement for removal from registration accounting on the value added tax.";

add with part three of the following content:

"The documents specified in subitems 2) and 3) to part two of this Item are represented if the legal entity reorganized by merge, accession, allocation is taxpayer on value added.";

exclude Item 5;

in paragraph one of part one of Item 6 of the word of "the document specified in Item 5 of this Article in cases" shall be replaced with words "the data of national registers of identification numbers about";

12) in Item 1 of Article 40:

in part two:

in the subitem 3)" (if is taxpayer on value added)" to exclude words;

add with the subitem 4) of the following content:

"4) the tax statement for removal from registration accounting on the value added tax.";

add with part three of the following content:

"The documents specified in subitems 3) and 4) to part two of this Item are represented if the legal entity reorganized by separation is taxpayer on value added.";

13) in Item 1 of Article 41:

in part one:

in the subitem 4)" (if is taxpayer on value added)" to exclude words;

add with the subitem 6) of the following content:

"6) the tax statement for removal from registration accounting on the value added tax.";

add with part two of the following content:

"The documents specified in subitems 4) and 6) to part one of this Item are represented if the individual entrepreneur stopping activities is taxpayer on value added.";

14) the offer first of heading of Chapter 6 to add with the words "and (or) penalty fee";

15) in Article 47:

in Item 1:

part one:

after words to "tax payment" to add with the words "and (or) penalty fee";

after the word "goods)" to add with the words "and (or) penalty fee";

the second after the word of "taxes" to add part with the words "and (or) penalty fee";

in item 4 of the word "taxes it is made" shall be replaced with words "taxes and (or) by penalty fee it is made if other is not established by legal acts of the Republic of Kazakhstan,";

16) in Article 48:

add heading with the words "and (or) penalty fee";

Item 1:

after the word of "taxes" to add with the words "and (or) penalty fee";

add with words "if other is not established by legal acts of the Republic of Kazakhstan";

to add Item 2 after the word of "taxes" with the words "and (or) penalty fee";

17) in Article 49:

1, subitems 1) and 2) of Item 3 after the word of "taxes" to add heading, Item with the words "and (or) penalty fee";

to add item 4 after words of "taxes" and "tax" with the words "and (or) penalty fee";

to add Item 5 after the word of "taxes" with the words "and (or) penalty fee";

18) in Article 50:

1, subitems 1) and 2) of Item 2 after the word of "taxes" to add heading, Item with the words "and (or) penalty fee";

to add Item 3 after words of "taxes" and "tax" with the words "and (or) penalty fee";

to add item 4 after the word of "taxes" with the words "and (or) penalty fee";

The subitem 4) of Item 2 of Article 51 after the word of "taxes" to add 19) with the words "and (or) penalty fee";

The word of "taxes" shall be replaced with words 20) in heading, Items 1 and 2 of Article 52 "taxes and (or) penalty fee";

Article 55 to add 21) with Item 1-1 of the following content:

"1-1. For the purposes of application of international treaties indirect taxes the value added tax, excises are recognized.";

Item 4 of Article 57 to add 22) with part two of the following content:

"The foreign currency transaction for the purpose of the taxation is converted into national currency of the Republic of Kazakhstan - tenge using the market rate of currency exchange for transaction date (payment).";

23) in Item 3 of Article 63:

in the subitem 2):

exclude the words "and also";

add with words ", and also following the results of tax period - in case of disposal during tax period of the taxation objects";

in the subitem 5) "by separation" to exclude words;

Item 1 of Article 64 to state 24) in the following edition:

"1. In the cases provided by this Code, the taxpayers performing types of activity for which different conditions of the taxation are established constitute tax statements separately on each type of activity.

The taxpayers who passed within calendar year from special tax regime for legal entities - producers of agricultural products and rural consumer cooperatives on generally established procedure, constitute tax statements separately for the period of application in the specified calendar year:

special tax regime;

generally established procedure.";

25) in Article 65:

add Item 1 with subitem 4-1) of the following content:

"4-1) subsoil users performing activities for contracts for subsurface use, except for:

performing transactions on subsurface use on popular minerals, underground waters and therapeutic muds;

specified in the subitem 4) of this Item;";

third of Item 2 to add part with the subitem 17) of the following content:

"17) about the taxation objects and (or) objects connected with the taxation for calculation of the corporate income tax on types of activity concerning which conducting separate accounting according to Article 58 and (or) item 4 of article 448 of this Code is provided.";

26) in Article 67:

in Item 1:

the paragraph one to add with the words "with appendices to this declaration";

subitem in paragraph one 1) shall be replaced with words the words "with appendices to this declaration on physical resident persons of the Republic of Kazakhstan" "on citizens of the Republic of Kazakhstan";

subitem in paragraph one 2) to exclude the words "with appendices to this declaration";

in part one of Item 2 of the word "for tax agents in relation to citizens of the Republic of Kazakhstan" shall be replaced with words "on citizens of the Republic of Kazakhstan for tax agents";

in part one of Item 3 of the word "for tax agents in relation to foreigners and stateless persons" shall be replaced with words "on foreigners and stateless persons for tax agents";

27) in Article 68:

the offer first of part two of Item 6 after the word "liquidations" to add with words ", reorganization by separation";

in Item 7:

"270," to add part one after figures with figures "296,";

add with part three of the following content:

"The obligation on submission of tax statements on excise extends to the taxpayers staying on the registration registry in tax authorities according to subitems 1), 2), 3) and 5) of Item 1 of Article 574 of this Code.";

Item 3 of Article 70 to state 28) in the following edition:

"3. In case of submission of tax statements, additional and (or) additional on the notification, revealed by the taxpayer (tax agent) or tax authority by results of cameral control according to Articles 586, of the 587th of this Code of the amount of taxes, other obligatory payments, compulsory pension contributions and social assignments are subject to entering into the budget without charge of penalties.";

Shall be replaced with words 29) in Item 6 of Article 71 of the word of "the reporting under monitoring" "tax statements in electronic form";

Subitem 30 is enacted since January 1, 2010.

30) in Article 72:

in the offer the first shall be replaced with words parts one of Item 2 of the word "no later than thirty calendar days to" "before the expiration";

2) of Item 3 after the word of "taxes" to add the subitem with words ", to other obligatory payments in the budget, to pension contributions and social assignments";

state item 4 in the following edition:

"4. Prolongation of terms of submission of tax statements does not change the due date for tax payment, other obligatory payments in the budget, pension contributions and social assignments.";

31) in Article 73:

state Item 8 in the following edition:

"8. After the expiration of the suspension of operations specified in the decision on suspension of submission of tax statements, the taxpayer (tax agent) shall provide to tax authority tax statements according to the procedure, established by this Code if other is not stipulated in Item the 9th this Article.";

add Item 9 with part one of the following content:

"The taxpayer of the current period of suspension of submission of tax statements having the right to submit no later than end date to tax authority the tax application for suspension (prolongation, renewal) of submission of tax statements.";

32) in item 4 of Article 77:

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

"To 3-1) amounts of management and all-administrative expenses of legal litsanerezident carried on deductions by its permanent organization in the Republic of Kazakhstan;";

in the subitem 4) "exposed" to replace the word with the word which is "written out";

Item 1 of Article 86 to state 33) in the following edition:

"1. The income from realization is the cost of the realized goods, works, services, except the income included in gross annual income according to Articles 87-98 of this Code, and also the income specified in Item 2 of article 111 of this Code, in the part which is not exceeding expense amount, specified in Item 1 of article 111 of this Code if other is not stipulated by the legislation the Republic of Kazakhstan about transfer pricing.

The cost of the realized goods, works, services do not join tax amounts on value added and excise.";

Article 87 to state 34) in the following edition:

"Article 87. Income from increase in value

1. The income from increase in value is formed in case of:

1) realization of the assets which are not subject to depreciation, except for assets, redeemed for the state needs according to legal acts of the Republic of Kazakhstan;

2) to transfer of assets, not subject to depreciation, as contribution to the authorized capital;

3) asset retirement, not subject to depreciation, as a result of reorganization by merge, accession, separation or allocation.

2. For the purpose of this Article treat the assets which are not subject to depreciation:

1) parcels of land;

2) objects of construction in progress;

3) unspecified equipment;

4) the assets with service life more than one year which are not used in the activities directed to income acquisition;

5) securities;

6) share;

7) fixed assets which cost is completely carried on deductions according to the tax legislation of the Republic of Kazakhstan existing till January 1, 2000;

8) the assets put into operation within the investment project under the contracts signed till January 1, 2009 according to the legislation of the Republic of Kazakhstan on investments which cost is completely carried on deductions;

9) the property carried to objects of the social sphere according to Item 2 of article 97 of this Code.

3. In the case specified in the subitem 1) of Item 1 of this Article (except the cases provided by Items 5, 6 and 11 these Articles), the surplus is determined by each asset as positive difference between realization value and original cost.

In the case specified in the subitem 2) of Item 1 of this Article (except the cases provided by Items 5, 6 and 11 these Articles), the surplus is determined by each asset as positive difference between the cost determined according to the civil legislation of the Republic of Kazakhstan, and original cost.

In the case specified in the subitem 3) of Item 1 of this Article (except the cases provided by Items 5, 6 and 11 these Articles), the surplus is determined by each asset as positive difference between the cost reflected in the transfer act or the separation balance sheet and original cost.

4. For the purpose of this Article original cost of the assets which are not subject to depreciation, except for securities and share is set of purchase costs, production, construction, installation of assets, and also other costs increasing their cost including after their acquisition, according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting, except:

costs (expenses) which are not subject to reference on deductions according to this Code, except for costs, specified in the subitem 14) of article 115 of this Code;

costs (expenses) on which the taxpayer has the right to deductions based on Item 6, of Item part two 12, of Item 13 of Article 100, and also Articles 101-114 of this Code;

depreciation charges;

costs (expenses) arising in financial accounting and which are not considered as expense for the purpose of the taxation according to Item 15 of article 100 of this Code.

5. On securities, except for debt securities, and also increase in value on each security, share is recognized to share:

1) in case of realization - positive difference between realization value and original cost (contribution);

2) by transfer as contribution to the authorized capital - positive difference between the cost determined according to the civil legislation of the Republic of Kazakhstan, and original cost (contribution);

3) in case of disposal as a result of reorganization of the legal entity by merge, accession, separation or allocation - positive difference between the cost reflected in the transfer act or the separation balance sheet and original cost (contribution).

6. According to debt securities increase in value is recognized on each security:

1) in case of realization - positive difference without the coupon between realization value and original cost taking into account depreciation of discount and (or) award for date of realization;

2) by transfer as contribution to the authorized capital - positive difference without the coupon between the cost determined according to the civil legislation of the Republic of Kazakhstan, and original cost taking into account depreciation of discount and (or) award for date of transfer;

3) in case of disposal as a result of reorganization of the legal entity by merge, accession, separation or allocation - positive difference without the coupon between the cost reflected in the transfer act or the separation balance sheet and original cost taking into account depreciation of discount and (or) award for date of disposal.

7. For the purpose of this Article original cost of securities and shares are set of actual costs on their acquisition, the costs connected with acquisition, increasing the cost of securities and share in the cases provided by International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting, and also cost of contribution to the authorized capital.

8. If other is not established by this Article, the cost of contribution to the authorized capital is the cost determined according to the civil legislation of the Republic of Kazakhstan.

9. In case of introduction by the taxpayer who according to this Code does not determine deductions by the fixed assets into the authorized capital of premises, country structures, garages, the objects of personal subsidiary farm which are on the property right at this taxpayer one year and more from the moment of registration of the property right, the cost of contribution to the authorized capital is the cost of the transferred property determined according to the civil legislation of the Republic of Kazakhstan.

10. In case of introduction by the taxpayer who according to this Code does not determine deductions by the fixed assets into the authorized capital of the property which is not specified in Item 7 of this Article, the cost of contribution to the authorized capital is acquisition value, productions, constructions, installation and installation of the property brought in the authorized capital.

In the absence of acquisition value, production, construction, installation and installation of the property brought in the authorized capital, the cost of contribution is market value of property at the time of emergence of the property right to this property. For the purpose of this Item market value is the cost determined in the valuation report, carried out under the contract between the appraiser and the taxpayer according to the legislation of the Republic of Kazakhstan on estimative activities.

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