LAW OF THE REPUBLIC OF KAZAKHSTAN

of December 30, 2009 No. 234-IV ZRK

About modification and amendments in some legal acts of the Republic of Kazakhstan concerning compulsory and mutual insurance, the taxation

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

1. In the Civil code of the Republic of Kazakhstan (General part) accepted by the Supreme Council of the Republic of Kazakhstan on December 27, 1994 (Sheets of the Supreme Council of the Republic of Kazakhstan, 1994, No. 23-24 (appendix); 1995, No. 15-16, of Art. 109; No. 20, Art. 121; Sheets of Parliament of the Republic of Kazakhstan, 1996, No. 2, Art. 187; No. 14, Art. 274; No. 19, Art. 370; 1997, No. 12, Art. 8; No. 5, Art. 55; No. 12, Art. 183, 184; No. 13-14, of the Art. 195, 205; 1998, No. 2-3, of Art. 23; No. 5-6, of Art. 50; No. 11-12, of Art. 178; No. 17-18, of the Art. 224, 225; No. 23, Art. 429; 1999, No. 20, Art. 727, 731; No. 23, Art. 916; 2000, No. 18, Art. 336; No. 22, Art. 408; 2001, No. 1, Art. 7; No. 8, Art. 52; No. 17-18, of Art. 240; No. 24, Art. 338; 2002, No. 2, Art. 17; No. 10, Art. 102; 2003, No. 1-2, of Art. 3; No. 11, Art. 56, 57, 66; No. 15, Art. 139; No. 19-20, of Art. 146; 2004, No. 6, Art. 42; No. 10, Art. 56; No. 16, Art. 91; No. 23, Art. 142; 2005, No. 10, Art. 31; No. 14, Art. 58; No. 23, Art. 104; 2006, No. 1, Art. 4; No. 3, Art. 22; No. 4, Art. 24; No. 8, Art. 45; No. 10, Art. 52; No. 11, Art. 55; No. 13, Art. 85; 2007, No. 2, Art. 18; No. 3, Art. 20, 21; No. 4, Art. 28; No. 16, Art. 131; No. 18, Art. 143; No. 20, Art. 153; 2008, No. 12, Art. 52; No. 13-14, of Art. 58; No. 21, Art. 97; No. 23, Art. 114, 115; 2009, No. 2-3, of the Art. 7, 16, 18; No. 8, Art. 44; No. 17, Art. 81; No. 19, Art. 88; The law of the Republic of Kazakhstan of December 8, 2009 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning suppression of pseudo-entrepreneurship", published in the Egemen, Aza, Camp and Kazakhstan Truth newspapers on December 15, 2009):

1) in part two of Item 1 of Article 45:

after the word of "organization" to add with words of "Fund of guaranteeing insurance payments";

after the word "legislation" to add with words of Republic of Kazakhstan;

shall be replaced with words words of "insurance activity" "insurance and insurance activity, Fonda of guaranteeing insurance payments";

2) in part two of Item 1 of Article 49:

after words" (reinsurance) organization," to add with words of "Fund of guaranteeing insurance payments";

after the word "legislation" to add with words of Republic of Kazakhstan;

words of "insurance activity" shall be replaced with words "insurance and insurance activity, Fonda of guaranteeing insurance payments,".

2. In the Civil code of the Republic of Kazakhstan (Special part) of July 1, 1999 (The sheet of Parliament of the Republic of Kazakhstan, 1999, No. 16-17, of Art. 642; No. 23, Art. 929; 2000, No. 3-4, of Art. 66; No. 10, Art. 244; No. 22, Art. 408; 2001, No. 23, Art. 309; No. 24, Art. 338; 2002, No. 10, Art. 102; 2003, No. 1-2, of Art. 7; No. 4, Art. 25; No. 11, Art. 56; No. 14, Art. 103, No. 15, Art. 138, 139; 2004, No. 3-4, of Art. 16; No. 5, Art. 25; No. 6, Art. 42; No. 16, Art. 91; No. 23, Art. 142; 2005, No. 21-22, of Art. 87; No. 23, Art. 104; 2006, No. 4, Art. 24, 25; No. 8, Art. 45; No. 11, Art. 55; No. 13, Art. 85; 2007, No. 3, Art. 21; No. 4, Art. 28; No. 5-6, of Art. 37; No. 8, Art. 52; No. 9, Art. 67; No. 12, Art. 88; 2009, No. 2-3, of Art. 16; No. 9-10, of Art. 48; No. 17, Art. 81; No. 19, Art. 88):

1) in Article 825-1:

state Item 1 in the following edition:

"1. Rules of insurance are developed by the insurer on each type of insurance and shall conform to requirements of this Article.";

in item 4 the offer second to exclude;

exclude Item 5;

2) in Article 826:

13) of Item 1 to add the subitem with words ", in case of specifying of insured (beneficiary) in the insurance contract";

state Item 5 in the following edition:

"5. Responsibility for incompleteness of the conditions which are subject to specifying in the insurance contract is born by the insurer.";

Subitem 1-1) of Item 1 of Article 828 to state 3) in the following edition:

"1-1) to inform the insurer of rules of insurance and to provide the copy of rules if the insurance contract is signed in the form of the contract of accession with issue of the insurance policy to the insurer on voluntary types of insurance;";

Item 1 of Article 841 to add 4) with the subitem 8) of the following content:

"8) changes of the conditions and data included in the insurance policy issued by the insurer according to the procedure, provided by legal acts of the Republic of Kazakhstan.".

3. 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. 2122, 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; The Law of the Republic of Kazakhstan of November 9, 2009 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning estimative activities", published in the newspapers "Egemen, Aza, Camp" on November 14, 2009 and "The Kazakhstan truth" on November 13, 2009; The law of the Republic of Kazakhstan of December 4, 2009 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning prevention of domestic violence", published in the Egemen, Aza, Camp and Kazakhstan Truth newspapers on December 12, 2009; The Law of the Republic of Kazakhstan of December 4, 2009 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning refugees", published in the Egemen, Aza, Camp and Kazakhstan Truth newspapers on December 12, 2009; The Law of the Republic of Kazakhstan of December 7, 2009 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning protection of the rights of citizens to personal privacy", published in the Egemen, Aza, Camp and Kazakhstan Truth newspapers on December 15, 2009; The law of the Republic of Kazakhstan of December 7, 2009 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning further strengthening of fight against corruption", published in the Egemen, Aza, Camp and Kazakhstan Truth newspapers on December 15, 2009; The Law of the Republic of Kazakhstan of December 8, 2009 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning suppression of pseudo-entrepreneurship", published in the Egemen, Aza, Camp and Kazakhstan Truth newspapers on December 15, 2009; The Law of the Republic of Kazakhstan of December 11, 2009 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning providing with qualified legal aid", published in the newspapers "Egemen, Aza, Camp" on December 22, 2009 and "The Kazakhstan truth" on December 23, 2009):

1) in Article 173:

heading and the text after words "legislation" to add "legislations" with words of Republic of Kazakhstan;

in the paragraph the second to replace parts one of the word "to thirty" with the word of "fifty";

in the paragraph the second to replace parts 1-1 of the word "from twenty to fifty" with the word of "fifty";

in the paragraph the second to replace parts two of the word "from two hundred to four hundred" with the word of "four hundred";

add with part of 2-1 following content:

"2-1. Failure to carry out by the actuary in time, established by authorized body, limited corrective actions about elimination of violations of the law of the Republic of Kazakhstan about insurance and insurance activity

attracts penalty in the amount of fifty monthly settlement indicators.";

in the paragraph the second to replace parts three of the word "from two hundred to five hundred" with the word of "five hundred";

in part 4-1:

in paragraph one of the word of "legal act" to replace with the word "legislations";

in the paragraph the second to replace the words "from twenty to two hundred" with the word of "two hundred";

add with part 4-2 following of content:

"4-2. Implementation by the actuary of the activities in violation of the law of the Republic of Kazakhstan about insurance and insurance activity

attracts penalty in the amount of fifty monthly settlement indicators.";

in part fifteen:

in paragraph one of the word "the fund guaranteeing" shall be replaced with words "the organization guaranteeing";

in the paragraph the second to replace the words "from thirty to fifty", "from hundred to two hundred fifty" respectively with words of "fifty", "two hundred fifty";

add with part of the seventeenth of the following content:

"17. The untimely notice society of mutual insurance in the procedure for authorized body established by the legal act of the Republic of Kazakhstan for mutual insurance about change of the location of the permanent body, separate division

attracts penalty in the amount of fifty monthly settlement indicators.";

2) in Article 175:

in the paragraph the second to replace parts one of the word "from twenty to fifty", "from two hundred to five hundred" respectively with words of "fifty", "five hundred";

in the paragraph the second to replace parts two of the word "from three to seven", "from fifty to hundred", "from two hundred to four hundred" and "from five hundred to one thousand" respectively with words of "twenty", "hundred", "four hundred" and "one thousand";

The word "ten" to replace 3) in Article 548 part three with the word "twenty";

Article 550 to state 4) in the following edition:

"Article 550. Bodies of State Labour Inspection

1. Bodies of State Labour Inspection consider cases on the administrative offenses provided by Articles 87, 87-1, 89-94, 175 (part two regarding the offenses made by employers), 396 (part one), the 399th of this Code.

2. Consider cases on administrative offenses and impose administrative punishments has the right:

state inspectors of work;

officials of authorized body on regulation of activities of regional financial center of the city of Almaty - concerning members of regional financial center of the city of Almaty.";

The word "Article" shall be replaced with words 5) in Article 567-1 part one "Articles 173 (parts 11, 4-1) (regarding the offenses made by societies of mutual insurance in crop production),".

4. In the Labor code of the Republic of Kazakhstan of May 15, 2007 (The sheet of Parliament of the Republic of Kazakhstan, 2007, No. 9, Art. 65; No. 19, Art. 147; No. 20, Art. 152; No. 24, Art. 178; 2008, No. 21, Art. 97; No. 23, Art. 114; 2009, No. 8, Art. 44; No. 9-10, of Art. 50; No. 17, Art. 82; No. 18, Art. 84; The Law of the Republic of Kazakhstan of December 7, 2009 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning further strengthening of fight against corruption", published in the Egemen, Aza, Camp and Kazakhstan Truth newspapers on December 15, 2009):

1) in Item 2 of Article 23:

14) and 21) to state subitems in the following edition: The paragraph third the subitem 1) is enacted after six months after the first official publication

"14) to insure the worker against accidents in case of execution of labor (office) obligations by him;";

"21) to compensate the harm done to life and health of the worker in case of execution of labor (office) obligations by it according to this Code and the legislation of the Republic of Kazakhstan;";

The subitem 12) of Item 1 of Article 317 to state 2) in the following edition:

"12) to insure the worker against accidents in case of execution of labor (office) obligations by him;";

The subitem 5) to state 3) to part one of Item 2 of Article 323 in the following edition:

"5) insurance company with which the contract for insurance of the worker upon accidents in case of execution of labor (office) obligations by it is signed.".

5. 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; The Law of the Republic of Kazakhstan of November 16, 2009 "About modification and amendments in some legal acts of the Republic of Kazakhstan on the tax matters", published in the newspapers "Egemen, Aza, Camp" 1, on December 2, 2009 and "The Kazakhstan truth" on December 2, 2009):

1) in table of contents:

add with the paragraph the hundred ninety seventh the following content:

"Article 161-1. Features of calculation, deduction and tax discharge by public institutions";

to state heading of Article 390 in the following edition:

"Article 390. Features of calculation, tax discharge and submission of the reporting under tax in some cases";

The subitem 4) of Item 1 of article 19 after words of "representation of right of access to viewing of data of the software" to add 2) with words ", intended for automation of accounting and tax accounting,";

Item 3 of Article 37 to state 3) in the following edition:

"3. 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 liquidated legal entity is payer and (or) the tax agent, from the beginning of tax period at which the tax application for conducting documentary check, before date of submission of such statement is submitted.

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 before date of submission of liquidating tax statements.";

Item 2 of Article 38 to state 4) in the following edition:

"2. Liquidating tax statements are constituted on types of tax, payments, to compulsory pension contributions and social assignments on which the structural division of the legal entity stopping activities is recognized as the independent payer, from the beginning of tax period at which the decision on the termination of activities of structural division of the legal entity, before date of submission of the tax statement for the activities termination is made.

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 before date of submission of liquidating tax statements.";

Article 39 to add 5) with Items 1-1 and 1-2 of the following content:

"1-1. Execution of the tax liability of the reorganized legal entity is assigned to his legal successor (legal successors).

1-2. Establishment of the legal successor (legal successors), and also shares of participation of the legal successor (legal successors) in repayment of tax debt of the reorganized legal entity is performed according to the civil legislation of the Republic of Kazakhstan.";

6) in Article 40:

state Item 2 in the following edition:

"2. 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 reorganized legal entity is payer and (or) the tax agent, from the beginning of tax period at which the tax application for conducting documentary check, before date of submission of such statement is submitted.

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 before date of submission of liquidating tax statements.";

add with Items 6-1 and 6-2 of the following content:

"6-1. Execution of the tax liability of the reorganized legal entity is assigned to his legal successor (legal successors).

6-2. Establishment of the legal successor (legal successors), and also shares of participation of the legal successor (legal successors) in repayment of tax debt of the reorganized legal entity is performed according to the civil legislation of the Republic of Kazakhstan.";

7) in Article 43:

state Item 1 in the following edition:

"1. The individual entrepreneur applying special tax regime on the basis of the patent, the simplified declaration in case of decision making about the activities termination at the same time represents to tax authority in the location:

1) tax statement for the activities termination;

2) liquidating tax statements;

3) the certificate on state registration of the individual entrepreneur or the explanation on paper in case of its loss or spoil;

4) the document confirming the publication in the periodic printing edition of information on the termination of activities of the individual entrepreneur.

This Article extends to the individual entrepreneurs who are not taxpayers on value added and applying continuously special tax regime on the basis of the patent and (or) the simplified declaration during the term established in article 46 of this Code or from the moment of state registration as the individual entrepreneur.";

state Item 7 in the following edition:

"7. The tax authority no later than ten working days from the date of receipt of all data shall exercise cameral control by results of which the conclusion according to the procedure is constituted, established by this Code. In the conclusion results of cameral control, including the revealed violations are reflected. Based on the conclusion in which data on the revealed violations are reflected to the taxpayer the notification on elimination of the violations revealed by results of cameral control, according to the procedure, established by Chapter 84 of this Code goes.

Execution of the notification on elimination of the violations revealed by results of cameral control is performed by the taxpayer according to the procedure, stipulated in Clause the 587th of this Code.";

add Item 11 with subitem 1-1) of the following content:

"1-1) eliminations of the violations revealed as a result of cameral control;";

To add Item 1 of Article 60 with subitems 9) and 10) of the following content:

"9) depreciation rates on each subgroup, group of the fixed assets taking into account provisions of Item 2 of article 120 of this Code;

10) in case of the statement according to this Code of invoices structural divisions of the legal resident person who is the taxpayer on value added - by the structural divisions which are writing out invoices:

the code of each of such structural divisions used in numbering of invoices for identification of such structural divisions;

the maximum number of figures applied in numbering of invoices in case of their statement.";

9) in Item 1 of Article 65:

4) to state the subitem in the following edition:

"4) the subsoil users performing activities for the agreement (contract) on the Section of products or the contract for subsurface use approved by the President of the Republic of Kazakhstan whose provisions directly provide stability of tax regime;";

in the subitem 5) shall be replaced with words the words "in this Item" "in subitems 1) - 4) this Item";

The subitem 3) of Item 3 of article 68 after words of "system of acceptance" to add 10) with the words "and processings";

Article 69 to state 11) in the following edition:

"Article 69. Procedure for withdrawal of tax statements

1. The taxpayer (tax agent) submits the tax application for withdrawal of the tax statements specified in Items 2 and 3 of this Article in tax authority in the place of registration accounting of the taxpayer (tax agent) and (or) authorized tax authority.

Tax statements are subject to response body of Tax Service from system of acceptance and processing of tax statements based on the specified tax statement of the taxpayer (tax agent), and also in the case specified in part three of Item 2 of this Article.

Along with the tax application for withdrawal of tax statements submitted based on the subitem 2) of Item 2 of this Article, the taxpayer (tax agent) shall provide tax statements according to Item 2 of article 68 of this Code.

The withdrawal of the tax statements provided for the tax period specified in the tax statement is made by one of the following methods:

1) by method of removal in case of which the withdrawn tax statements are removed from the central node of system of acceptance and processing of tax statements;

2) by method of change in case of which the changes declared by the taxpayer (tax agent) and (or) amendments are brought in earlier provided tax statements.

2. The method of removal makes withdrawal of the following tax statements:

1) liquidating tax statements in case of adoption of the decision by the taxpayer according to Articles 37, 38, 40-43 of this Code about renewal of activities prior to conducting tax audit;

2) article 68 of this Code provided by the taxpayer with violation of conditions of Item 2;

3) provided by the taxpayer who according to this Code has no obligation on submission of such tax statements;

4) which is considered unpresented according to Item 5 of Article 584 of this Code.

In case of withdrawal of tax statements the removal method in personal accounts of the taxpayer (tax agent) tax authority in the place of registration accounting performs reversal of the estimated (reduced) amounts of taxes, other obligatory payments of the budget, compulsory pension contributions and social assignments according to the withdrawn tax statements.

The tax authority makes withdrawal of tax statements without tax statement by removal method in case of non-execution by the taxpayer (tax agent) of the notification specified in item 4 of this Article. The response is made within two working days from the date of the termination of the term provided for execution of such notification.

3. The method of change makes withdrawal of the following tax statements:

In which 1) the currency code is not specified or incorrectly specified;

In which 2) number and (or) date of the contract for subsurface use are not specified or incorrectly specified;

In which 3) the status of residence is not specified or incorrectly specified;

4) liquidating tax statements in case of adoption of the decision by the taxpayer according to Articles 37, 38, 40-43 of this Code about renewal of activities after conducting tax audit.

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