LAW OF THE REPUBLIC OF KAZAKHSTAN

of December 26, 2012 No. 61-V 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 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. 1-2, of 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; Art. No. 17-18, 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; No. 24, Art. 125,134; 2010, No. 1-2, of Art. 2; No. 7, Art. 28; No. 15, Art. 71; No. 17-18, of Art. 112; 2011, No. 2, Art. 21,28; No. 3, Art. 32; No. 4, Art. 37; No. 5, Art. 43; No. 6, Art. 50; No. 16, Art. 129; No. 24, Art. 196; 2012, No. 1, Art. 5; No. 2, Art. 13,15; No. 6, Art. 43; No. 8, Art. 64; No. 10, Art. 77; No. 11, Art. 80; The Law of the Republic of Kazakhstan of November 26, 2012 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning activities of the microfinancial organizations", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on December 5, 2012):

to state Item 2 of Article 19 in the following edition:

"2. State registration of individual entrepreneurs consists in registration as the individual entrepreneur.".

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. 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. 78, Art. 19; No. 9, Art. 26; No. 13, Art. 53; No. 14, Art. 58; No. 17-18, of Art. 72; Art. No. 21-22, 86, 87; No. 23, Art. 104; 2006, No. 1, Art. 5; No. 2, Art. 19, 20; №3, of 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; Art. No. 13-14, 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, Art. No. 2-3, 7, 21; Art. No. 9-10, 47, 48; Art. No. 13-14, 62, 63; Art. No. 15-16, 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, Art. No. 1-2, 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; Art. No. 17-18, 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; No. 11, Art. 102; No. 12, Art. 111; No. 13, Art. 115, 116; No. 14, Art. 117; No. 16, Art. 128, 129; No. 17, Art. 136; No. 19, Art. 145; No. 21, Art. 161; No. 24, Art. 196; 2012, No. 1, Art. 5; No. 2, Art. 9, 11, 13, 14, 16; No. 3, Art. 21, 22, 25, 26, 27; No. 4, Art. 32; No. 5, Art. 35, 36; No. 8, Art. 64; No. 10, Art. 77; No. 12, Art. 84, 85; No. 13, Art. 91; No. 14, Art. 92, 93, 94; No. 15, Art. 97; The law of the Republic of Kazakhstan of November 26, 2012 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning activities of the microfinancial organizations", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on December 5, 2012):

1) in table of contents:

206, 206-1 and 708 to state headings of Articles 205-2, in the following edition:

"Article 205-2. Implementation of activities during action of the decision of tax authority on suspension of submission of tax statements

Article 206. Non-presentation of tax statements, and also the documents connected with conditional bank deposit

Article 206-1. Non-presentation of the reporting under monitoring of transactions, and also documents necessary for control in case of transfer pricing";

"Article 708. Forced execution of the resolution on imposing of penalty on physical person, the individual entrepreneur, the private notary, the private legal executive and the lawyer";

add with heading of Article 710-1 of the following content:

"Article 710-1. Procedure for execution of separate types of administrative punishments";

2) in Article 48 part one:

the fifth to state the paragraph in the following edition:

"the amounts of unpaid (not listed), it is untimely and incomplete the paid (listed) social assignments;";

add with the paragraph the sixth the following content:

"the amounts of not listed, it is untimely and incomplete (listed) compulsory pension contributions estimated, withheld (added) and (or) paid;";

The note of Article 68 to state 3) in the following edition:

"Notes.

Insignificance of administrative offense are cases when along with other circumstances the fact that the sanction provided in Articles of the special part of this Section exceeds the extent of the harm done by administrative offense is considered.

In case of the solution of question of release of person on the specified bases for making of the offense which did harm of non-property nature it is necessary to proceed from subject to encroachment, specific circumstances of its making.";

4) in Article 88:

in part three:

in paragraph one of the word "or his officials" to exclude;

to state paragraphs of the sixth and eighth in the following edition:

"not transfers, untimely and (or) incomplete calculation, deduction (charge) and (or) payment (transfer) of compulsory pension contributions in the accumulation pension funds;";

"attracts the prevention on physical persons, individual entrepreneurs, private notaries, private legal executives, lawyers, legal entities.";

the fourth to state part in the following edition:

"4. The acts provided by part three of this Article committed repeatedly within year after imposing of administrative punishment,

attract penalty on the physical persons, individual entrepreneurs, private notaries, private legal executives, lawyers, legal entities who are subjects of small or medium business or non-profit organizations, - in the amount of thirty, on the legal entities who are subjects of big business, - in the amount of fifty percent from the amount not listed, it is untimely and incomplete (listed) compulsory pension contributions estimated, withheld (added) and (or) paid.";

add with the note of the following content:

"Note. For the purposes of parts three and the fourth this Article person is not subject to administrative prosecution if the amount of not listed, it is untimely and incomplete (listed) compulsory pension contributions estimated, withheld (added) and (or) paid constitutes less than one monthly settlement indicator, established according to the law existing for date of identification of administrative offense.";

5) in Article 88-1:

in part two:

in paragraph one of the word "or his officials" to exclude;

the third and fifth to state paragraphs in the following edition:

"failures to pay (not transfer), untimely and (or) incomplete payment (transfer) of social assignments;";

"attracts the prevention on individual entrepreneurs, private notaries, private legal executives, lawyers, legal entities.";

add with part of 2-1 following content:

"2-1. The acts provided by part two of this Article committed repeatedly within year after imposing of administrative punishment,

attract penalty on the individual entrepreneurs, private notaries, private legal executives, lawyers, legal entities who are subjects of small or medium business or non-profit organizations - in the amount of thirty, on the legal entities who are subjects of big business

- in the amount of fifty percent from the amount of unpaid (not listed), it is untimely and incomplete the paid (listed) social assignments.";

add with the note of the following content:

"Note. For the purposes of parts two and 21 these Articles person is not subject to administrative prosecution if the amount of unpaid (not listed), it is untimely and incomplete the paid (listed) social assignments does not exceed the size of one monthly settlement indicator established according to the law existing for date of identification of administrative offense.";

Paragraph two of Article 166 to state 6) in the following edition:

"attracts penalty on physical persons in the amount of seven, individual entrepreneurs - in the amount of hundred twenty five, on the legal entities who are subjects of small or medium business or non-profit organizations - in the amount of two hundred fifty, on the legal entities who are subjects of big business - in the amount of six hundred fifty monthly settlement indicators.";

Paragraphs the third and fifth to state 7) to part one of Article 179 in the following edition:

"submissions of obviously doubtful financial reporting, refusal of accounts presentation, representation with violation of fixed term or its non-presentation without reasonable excuse to founders (participants) of the organizations according to constituent documents, to authorized body in the field of the state statistics on place of registration, state control bodies and supervision according to their competence, in depositary of the financial reporting;";

"signings of the financial reporting by the chief accountant of the organization of public interest who is not the professional accountant -";

8) in Article 205:

state part one in the following edition:

"1. Violation of the submission due dates of the tax statement for statement established by legal acts of the Republic of Kazakhstan on registration accounting in tax authority, about registration accounting of the individual entrepreneur, private notary, private legal executive, lawyer, about registration accounting on separate types of activity

attracts the prevention on physical persons, individual entrepreneurs, private notaries, private legal executives, lawyers, legal entities.";

the second and 2-1 to exclude parts;

add with part 2-2 following of content:

"2-2. The act provided by part one of this Article committed repeatedly within year after imposing of administrative punishment,

attracts penalty on physical persons, individual entrepreneurs, private notaries, private legal executives and lawyers - in the amount of eight, on the legal entities who are subjects of small or medium business or non-profit organizations - in the amount of thirty, on the legal entities who are subjects of big business - in the amount of seventy monthly settlement indicators.";

to state paragraph two of part three in the following edition:

"attracts penalty on individual entrepreneurs in the amount of fifteen monthly settlement indicators, on the legal entities who are subjects of small or medium business - in the amount of fifteen, on the legal entities who are subjects of big business - in the amount of thirty percent from the amount of leviable turnover for the period of not registration.";

the fourth and fifth to exclude parts;

9) in Article 205-1:

to state paragraph two of part one in the following edition:

"attracts the prevention on physical persons, individual entrepreneurs, legal entities.";

to state paragraph two of part two in the following edition:

"attract penalty on physical persons - in the amount of eight, on individual entrepreneurs - in the amount of fifteen, on the legal entities who are subjects of small or medium business - in the amount of thirty, on the legal entities who are subjects of big business - in the amount of fifty monthly settlement indicators.";

third to state part in the following edition:

"3. Violation by the individual entrepreneur of submission due date of calculation for receipt of the patent

attracts the prevention on individual entrepreneurs.";

the fourth to exclude part;

the fifth to state part in the following edition:

"5. The act provided by part three of this Article committed repeatedly within year after imposing of administrative punishment,

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

the sixth and seventh to exclude parts;

Article 205-2 to state 10) in the following edition:

"Article 205-2. Implementation of activities during action of the decision of tax authority on suspension of submission of tax statements

1. Implementation of activities by persons during action of the decision of tax authority on suspension of submission of tax statements

attracts the prevention on individual entrepreneurs, private notaries, private legal executives, lawyers, legal entities.

2. The action provided by part one of this Article committed repeatedly within year after imposing of administrative punishment,

attracts penalty on individual entrepreneurs, private notaries, private legal executives and lawyers - in the amount of thirty, on legal entities, being small business entities or non-profit organizations, - 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.";

11) in Article 206:

to state heading and part one in the following edition:

"Article 206. Non-presentation of tax statements, and also the documents connected with conditional bank deposit

1. Non-presentation by the taxpayer in the tax authority of tax statements in time established by legal acts of the Republic of Kazakhstan

attracts the prevention on physical persons, individual entrepreneurs, private notaries, private legal executives, lawyers, legal entities.";

add with part of 1-1 following content:

"1-1. The act provided by part one of this Article, except for the act specified in part three of this Article, committed repeatedly within year after imposing of administrative punishment

attracts penalty on physical persons in the amount of fifteen, on individual entrepreneurs, private notaries, private legal executives and lawyers - in the amount of thirty, on the legal entities who are subjects of small or medium business or non-profit organizations - in the amount of forty five, on the legal entities who are subjects of big business - in the amount of seventy monthly settlement indicators.";

third to state part in the following edition:

"3. The act provided by part one of this Article, expressed in non-presentation in time, established by legal acts of the Republic of Kazakhstan, the reporting under monitoring, committed repeatedly within year after imposing of administrative punishment,

attracts penalty on the large taxpayers who are subject to monitoring - in the amount of five hundred fifty monthly settlement indicators.";

the fourth and seventh to exclude parts;

Article 206-1 to state 12) in the following edition:

"Article 206-1. Non-presentation of the reporting under monitoring of transactions, and also documents necessary for control in case of transfer pricing

1. Non-presentation by the taxpayer in the tax authority of the reporting under monitoring of transactions in time established by the legislation of the Republic of Kazakhstan on transfer pricing, and also non-presentation in time, established by authorized body or refusal in submission of documents by the taxpayer (including in electronic form), necessary for control in case of transfer pricing,

attract penalty on individual entrepreneurs - in the amount of thirty, on the legal entities who are subjects of small or medium business or non-profit organizations - in the amount of two hundred, on the legal entities who are subjects of big business - in the amount of three hundred fifty monthly settlement indicators.

2. Identification of discrepancies of more 2000-fold size of the monthly settlement indicator established for the corresponding financial year by the law on the republican budget between data of the reporting under monitoring of transactions and data obtained during check

attracts penalty on individual entrepreneurs - in the amount of fifty, on the legal entities who are subjects of small or medium business or non-profit organizations - in the amount of two hundred, on the legal entities who are subjects of big business - in the amount of three hundred monthly settlement indicators.

3. The actions (failure to act) provided by part one of this Article, made repeatedly within year after imposing of administrative punishment

attract penalty on individual entrepreneurs - in the amount of fifty, on the legal entities who are subjects of small or medium business or non-profit organizations - in the amount of two hundred fifty, on the legal entities who are subjects of big business - in the amount of seven hundred fifty monthly settlement indicators.";

13) in Article 206-2:

to state paragraph two of part one in the following edition:

"attract the prevention on physical persons.";

to state paragraph two of part two in the following edition:

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

14) in Article 207:

to state paragraph two of part one in the following edition:

"attracts penalty on physical persons, individual entrepreneurs and legal entities - in the amount of hundred fifty percent from the amount of the taxes and other obligatory payments which are subject to payment on the hidden taxation object.";

to state paragraph two of part two in the following edition:

"attract penalty on physical persons, individual entrepreneurs and legal entities - in the amount of two hundred percent from the amount of the taxes and other obligatory payments which are subject to payment on the hidden taxation object.";

15) in Article 208:

to state paragraph two of part one in the following edition:

"attracts the prevention on individual entrepreneurs, legal entities.";

to state paragraph two of part two in the following edition:

"attract penalty on individual entrepreneurs in the amount of twenty five, on the legal entities who are subjects of small or medium business or non-profit organizations - in the amount of fifty, on the legal entities who are subjects of big business - in the amount of seventy five monthly settlement indicators.";

Paragraph two of Article 208-1 to state 16) in the following edition:

"attracts penalty on physical persons in the amount of fifteen, on individual entrepreneurs - in the amount of thirty five monthly settlement indicators, on the legal entities who are subjects of small or medium business or non-profit organizations - in the amount of thirty, on the legal entities who are subjects of big business - in the amount of fifty percent from the amount of the made calculations or administrative detention for a period of forty five days with confiscation of objects and tools, to the served making of offense, and the property received owing to its making.";

17) in Article 209:

in the paragraph the second shall be replaced with words parts four of the word "for a period of up to forty five" "for a period of forty five";

to state Item 1 of notes in the following edition:

"1. For the purposes of part one of this Article in case of determination of the amount of administrative punishment on the added tax amount on value added the overpayment amount on the value added tax on personal account of the taxpayer for date of fixed term of the tax discharge on value added for tax period is considered.

In case of tax audit more than one tax period the overpayment amount for date of fixed term of payment for each subsequent tax period is determined by personal account taking into account the added and (or) reduced tax amount on value added for the previous tax periods included in this tax audit.";

18) in Article 210:

to state paragraph two of part one in the following edition:

"attracts penalty on the individual entrepreneurs, private notaries, private legal executives, lawyers, legal entities who are subjects of small or medium business or non-profit organizations - in the amount of thirty, on the legal entities who are subjects of big business - in the amount of fifty percent from not withheld amount of taxes and other obligatory payments.";

to state paragraph two of part two in the following edition:

"attracts penalty on the individual entrepreneurs, private notaries, private legal executives, lawyers, legal entities who are subjects of small or medium business or non-profit organizations - in the amount of ten, on the legal entities who are subjects of big business - in the amount of twenty monthly settlement indicators.";

Paragraph two of Article 211 to state 19) in the following edition:

"attracts penalty on individual entrepreneurs in the amount of thirty five monthly settlement indicators, on the legal entities who are subjects of small or medium business - in the amount of hundred twenty, on the legal entities who are subjects of big business - in the amount of two hundred percent from the tax amount on value added included in the invoice.";

20) in Article 215:

to state paragraph two of part one in the following edition:

"attracts the prevention on individual entrepreneurs, private notaries, private legal executives, legal entities.";

to state paragraph two of part three in the following edition:

"attract penalty on individual entrepreneurs, private notaries, private legal executives in the amount of fifteen, on the legal entities who are subjects of small or medium business - in the amount of thirty, on the legal entities who are subjects of big business - in the amount of fifty monthly settlement indicators.";

21) in Article 218-1:

to state paragraph two of part one in the following edition:

"attracts penalty on physical persons, individual entrepreneurs, private notaries, lawyers - in the amount of ten, on the legal entities who are subjects of small or medium business or non-profit organizations - in the amount of twenty, on the legal entities who are subjects of big business - in the amount of two hundred fifty monthly settlement indicators.";

to state paragraph two of part two in the following edition:

"attracts penalty on physical persons, individual entrepreneurs, private notaries, lawyers - in the amount of twenty, on the legal entities who are subjects of small or medium business or non-profit organizations - in the amount of thirty, on the legal entities who are subjects of big business - in the amount of fifty percent from the amount of the unexecuted tax liability, but at least two hundred fifty monthly settlement indicators.";

third to state part in the following edition:

"3. Non-presentation by the taxpayer in tax authority of obligations about import (export) of products of conversion and their non-execution, provided by the tax legislation of the Republic of Kazakhstan,

attract penalty on physical persons - in the amount of fifty, on the individual entrepreneurs and legal entities who are subjects of small or medium business or non-profit organizations - in the amount of hundred fifty, on the legal entities who are subjects of big business - in the amount of two hundred fifty monthly settlement indicators.";

add with part of 3-1 following content:

"3-1. The non-notification or the untimely notification of tax authorities in the following cases:

in case of temporary import of goods on the territory of the Republic of Kazakhstan from the territory of gosudarstvchlen of the Customs union which in subsequent will be exported from the territory of the Republic of Kazakhstan without change of properties and characteristics of the imported goods;

in case of temporary export of goods from the territory of the Republic of Kazakhstan on the territory of state members of the Customs union which in subsequent will be imported on the territory of the Republic of Kazakhstan without change of properties and characteristics of the exported goods,

attracts penalty on physical persons - in the amount of fifty, on the individual entrepreneurs and legal entities who are subjects of small or medium business or non-profit organizations - in the amount of hundred fifty, on the legal entities who are subjects of big business - in the amount of two hundred fifty monthly settlement indicators.";

to state paragraph two of part eight in the following edition:

"attracts penalty on physical persons in the amount of hundred, on the individual entrepreneurs and legal entities who are subjects of small or medium business - in the amount of three hundred, on the legal entities who are subjects of big business - in the amount of five hundred monthly settlement indicators.";

22) in Article 358:

third to exclude part;

in paragraph one of part four of the word of "first, second and third" shall be replaced with words "first and second";

23) in Article 570 of the word "88-1 (parts two, third)" shall be replaced with words "88-1 (parts two, 2-1, third)";

Shall be replaced with words 24) in part one of Article 570-1 of the word "205 (parts one, the second, fourth and fifth)" "205 (parts one and 2-2)";

Part one of Article 580 to add 25) with the subitem 10) of the following content:

"10) availability of the document confirming payment of administrative penalty according to the procedure, stipulated in Clause 710-1 of this Code.";

The note of Article 584 to add 26) with part two of the following content:

"The proper notice (notification) the notice (notification) sent by body of Tax Service by electronic method to the persons registered as electronic taxpayers, according to the procedure, established by the tax legislation of the Republic of Kazakhstan is also recognized this Code.";

Part one of Article 638 to state 27) in the following edition:

"1. The protocol on administrative offense is constituted immediately after detection of the fact of making of administrative offense when implementing monopolistic activities - after adoption of the relevant decision by results of investigation or check, on administrative offenses in the field of the taxation or use of budgetary funds, in the field of technical regulation and ensuring unity of measurements - upon termination of the corresponding check, and in case of failure to pay penalty according to the procedure, determined by Article 710-1 of this Code, - after the term established by the specified Article of this Code.";

28) in Article 639:

the paragraph one of part one to state in the following edition:

"1. When making the administrative offense attracting imposing of administrative punishment in the form of the prevention or penalty if it does not exceed the size of five monthly settlement indicators and person (physical person, body or person performing management functions by the legal entity) admitted the fact of making of offense, and in the cases provided by parts of the 1-1,1-2 and second this Article, the protocol on administrative offense is not constituted. Collection in the form of the prevention is drawn up by the official authorized on that on site of making of administrative offense, except for offenses in the field of finance and trade. When imposing collection in the form of penalty issue of the receipt of the established sample which is the document of the strict financial reporting is performed by the official authorized on that on site of making of administrative offense.";

add with part 1-2 following of content:

"1-2. The protocol on administrative offense is not constituted when making administrative offenses, cases on which are considered by bodies of Tax Service, if person (physical person, body or person performing management functions by the legal entity) admitted the fact of making of administrative offense and agrees with collection imposing, and also paid penalty according to Article 710-1 of this Code.";

Part one of Article 657 to add 29) with the paragraph the second the following content:

"The claim, protest to the decree on the case of administrative offense issued in connection with non-execution or execution in an inadequate way of the tax liability established by the Tax code of the Republic of Kazakhstan, or the obligations, stipulated by the legislation the Republic of Kazakhstan about provision of pensions and about compulsory social insurance revealed by results of tax audit can be submitted within thirty working days from the date of delivery or receipt of the copy of the resolution.";

30) in Article 708:

state heading in the following edition:

"Article 708. Forced execution of the resolution on imposing of penalty on physical person, the individual entrepreneur, the private notary, the private legal executive and the lawyer";

add with part five of the following content:

"5. The resolution on imposing of penalty on the administrative offenses considered by bodies of Tax Service and also on other administrative offenses in the field of the taxation concerning individual entrepreneurs, private notaries, private legal executives and lawyers is performed by bodies of Tax Service according to the procedure, established by the tax legislation of the Republic of Kazakhstan.";

Paragraph two of part one of Article 709 to state 31) in the following edition:

"The resolution on imposing of penalty on the administrative offenses considered by bodies of Tax Service and also on other administrative offenses in the field of the taxation is performed by bodies of Tax Service according to the procedure, established by the tax legislation of the Republic of Kazakhstan.";

To add 32) with Article 710-1 of the following content:

"Article 710-1. Procedure for execution of separate types of administrative punishments

1. Person who admitted the fact of making of offense and concordant with payment of penalty, based on received notifications and (or) notices on appearance in tax authority, directed (handed) by body of Tax Service according to the legislation of the Republic of Kazakhstan, pays penalty within ten working days from the date of, the receipt (delivery) of the notification or the notice following behind day.

2. The documents specified in part one of this Article also contain data on date of issue, position, surname, initials of the official who imposed penalty, the information about person brought to the administrative responsibility, Article of this Code providing responsibility for this offense, time and the place of making of administrative offense, the amount of administrative penalty, details for payment of penalty.

3. In case of non-execution of the requirement established by part one of this Article, proceeedings about administrative offense are performed according to the procedure, provided by this Code.".

3. In the Budget code of the Republic of Kazakhstan of December 4, 2008 (The sheet of Parliament of the Republic of Kazakhstan, 2008, No. 21, Art. 93; 2009, No. 23, Art. 112; No. 24, Art. 129; 2010, No. 5, Art. 23; No. 7, Art. 29,32; No. 15, Art. 71; No. 24, Art. 146, 149, 150; 2011, No. 2, Art. 21, 25; No. 4, Art. 37; No. 6, Art. 50; No. 7, Art. 54; No. 11, Art. 102; No. 13, Art. 115; No. 15, Art. 125; No. 16, Art. 129; No. 20, Art. 151; No. 24, Art. 196; 2012, No. 1, Art. 5; No. 2, Art. 16; No. 3, Art. 21; No. 4, Art. 30,32; No. 5, Art. 36,41; No. 8, Art. 64; No. 13, Art. 91; No. 14, Art. 94; The law of the Republic of Kazakhstan of November 23, 2012 "About modification and amendments in the Budget code of the Republic of Kazakhstan", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on November 27, 2012):

The subitem 13) of Item 1 of Article 49 to state 1) in the following edition:

"13) collection for driving of vehicles through the territory of the Republic of Kazakhstan;";

The subitem 4) of Item 1 of Article 50 and the subitem 18) of Item 1 of Article 51 to exclude 2).

4. 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; No. 11, Art. 102; No. 12, Art. 111; No. 13, Art. 116; No. 14, Art. 117; No. 15, Art. 120; No. 16, Art. 128; No. 20, Art. 151; No. 21, Art. 161; No. 24, Art. 196; 2012, No. 1, Art. 5; No. 2, Art. 11,15; No. 3, Art. of 21,22, 25, 27; No. 4, Art. 32; No. 5, Art. 35; No. 6, Art. 43,44; No. 8, Art. 64; No. 10, Art. 77; No. 11, Art. 80; No. 13, Art. 91; No. 14, Art. 92; No. 15, Art. 97; The Law of the Republic of Kazakhstan of November 26, 2012 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning activities of the microfinancial organizations", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on December 5, 2012):

1) in all text of the word of "custom union", "custom union" to replace respectively with words of Customs union, Customs union;

2) in table of contents:

add with heading of Article 37-1 of the following content:

"Article 37-1. Features of execution of the tax liability separate categories of the liquidated legal resident persons";

43, of Chapter 6 and Article 48 to state Article headings in the following edition:

"Article 43. Features of execution of the tax liability separate categories of individual entrepreneurs in case of the activities termination";

"Chapter 6. Change of completion dates of the tax liability on tax payment, other obligatory payments in the budget and (or) penalty fee. Basis of the termination of the tax liability";

"Article 48. Body, authorized to make the decision on change of completion date of the tax liability on tax payment, other obligatory payments in the budget and (or) penalty fee";

add with heading of Article 51-1 of the following content:

"Article 51-1. Procedure for change of completion dates of the tax liability on payment of the added amounts of taxes, other obligatory payments of the budget and (or) penalty fee specified in the notification on results of tax audit";

to state heading of Article 52 in the following edition:

"Article 52. Cancellation of the decision on change of completion dates of the tax liability on tax payment, other obligatory payments in the budget and (or) penalty fee";

add with headings of Chapter 7-1 and Articles 60-1, 60-2, 60-3 and 111-1 of the following content:

"Chapter 7-1. Features of conducting tax accounting by the individual entrepreneurs who are not performing conducting financial accounting and creation of the financial reporting according to the legal act of the Republic of Kazakhstan for financial accounting and the financial reporting

Article 60-1. General provisions

Article 60-2. Forms of source accounting documents and requirement for their creation

Article 60-3. Features of conducting tax accounting";

"Article 111-1. Deductions on expenses on preparatory work for uranium production by method of underground borehole lixiviation after the beginning of production after commercial detection";

to state headings of Articles 127 and 128 in the following edition:

"Article 127. The income on the derivative financial instrument, except for the derivative financial instrument with long completion date

Article 128. The income on the derivative financial instrument with long completion date";

add with headings of Articles 151-7, 151-8, 151-9 and 151-10 of the following content:

"Article 151-7. The taxation of the organizations performing activities in the territory of the special economic zone "Saryarka"

Article 151-8. The taxation of the organizations performing activities in the territory of the special economic zone "Horgos — East Gate"

Article 151-9. The taxation of the organizations performing activities in the territory of the special economic zone "Pavlodar"

Article 151-10. The taxation of the organizations performing activities in the territory of the special economic zone "Chemical Taraz Park";

to state heading of Article 172 in the following edition:

"Article 172. Dividends, remunerations, prizes";

add with headings of Articles 180-1,180-2,180-3 and 196-1 of the following content:

"Article 180-1. The income from increase in value in case of realization of property by physical person, and also the individual entrepreneur applying special tax regime to subjects of small business

Article 180-2. The income from increase in value by transfer by physical person, and also the individual entrepreneur applying special tax regime to subjects of small business, property (except money) as contribution to the authorized capital

Article 180-3. The income from increase in value in case of realization of other assets by the individual entrepreneur applying special tax regimes to subjects of small business";

"Article 196-1. Features of submission of tax statements";

to state headings of Articles 221-1,227-1,244-2 and 244-3 in the following edition:

"Article 221-1. Procedure for determination of the income of physical person, and also the individual entrepreneur applying special tax regime to subjects of small business from realization of the property received from sources outside the Republic of Kazakhstan";

"Article 227-1. Procedure for execution of the tax liability by the tax agent according to the income paid to resident in the form of share dividends, which are underlying asset of depositary receipts, and also the income tax return withheld at payment source";

"Article 244-2. The taxation of the goods realized on the territory of special economic zone

Article 244-3. Features of the taxation of the goods realized on the territory of the special economic zone "Astana — the New City";

add with heading of Article 253-1 of the following content:

"Article 253-1. Services in the field of formation of the autonomous organizations of education";

to state heading of Article 266 in the following edition:

"Article 266. Calculation of the value added tax";

add with heading of Article 427-1 of the following content:

"Article 427-1. Features of recognition in tax accounting of the income by the individual entrepreneurs who are not performing conducting financial accounting and creation of the financial reporting according to the legal act of the Republic of Kazakhstan for financial accounting and the financial reporting";

429, of 431, of 433, of 435, of 441, of 599, of 602, 605 and 606 to state headings of Articles in the following edition:

"Article 429. Application conditions";

"Article 431. Procedure for application";

"Article 433. Application conditions";

"Article 435. Procedure for application";

"Article 441. Procedure for application";

"Article 599. Offsetting of excessively paid amount of tax, payment, collection and penalty fee";

"Article 602. Return of excessively paid amount of tax, payment, collection and penalty fee";

"Article 605. Return of paid amount of illegally imposed penalty on offenses in the field of the taxation, the legislation of the Republic of Kazakhstan on provision of pensions, on compulsory social insurance, and also excessively paid amount

Article 606. Return and offset of paid amount of other obligatory payments to the budget";

3) in Item 1 of Article 12:

add with subitem 17-1) of the following content:

"17-1) contract for subsurface use - the contract between competent authority or authorized body on studying and use of subsoil or local executive body of area, city of republican value, the capital according to the competence established by the legislation of the Republic of Kazakhstan on subsoil and subsurface use, and the physical and (or) legal entity on carrying out investigation, production, the combined exploration and production of minerals or construction and (or) operation of the underground constructions which are not connected with investigation and (or) production or on the state geological studying of subsoil. For the purposes of of this Code other types of provision of the right of subsurface use according to the legislation of the Republic of Kazakhstan also belong to the contract for subsurface use;";

35) to state the subitem in the following edition:

"35) the taxpayer - person and (or) structural division of the legal entity, being the taxpayer and other obligatory payments in the budget;";

add with subitem 45-1) of the following content:

"45-1) information system of electronic invoices - information system of the central authorized body on budget implementation by means of which are performed acceptance, processing, registration, transfer and storage of the invoices which are written out in electronic form;";

4) in Item 1 of Article 14:

6) to state the subitem in the following edition:

"6) to submit the tax application to tax authority for conducting documentary check in connection with the termination of business activity of the individual entrepreneur, activities of the private notary, private legal executive, lawyer, permanent organization, legal nonresident person, reorganization by separation and (or) liquidation of the legal entity (except as specified, established by Articles 37-1 and 43 of this Code);";

add with the subitem 8) of the following content:

"8) to notify tax authorities in the following cases:

in case of temporary import of goods on the territory of the Republic of Kazakhstan from the territory of gosudarstvchlen of the Customs union which in subsequent will be exported from the territory of the Republic of Kazakhstan without change of properties and characteristics of the imported goods;

in case of temporary export of goods from the territory of the Republic of Kazakhstan on the territory of state members of the Customs union which in subsequent will be imported on the territory of the Republic of Kazakhstan without change of properties and characteristics of the exported goods.

For the purpose of this subitem the procedure for submission of the notification on import (export) of goods affirms the Government of the Republic of Kazakhstan.";

Article 34 to state 5) in the following edition:

"Article 34. Procedure for repayment of tax debt

Repayment of tax debt is made in the following procedure:

1) shortage amount;

2) the added penalty fee;

3) amount of penalties.";

Article 37 to add 6) with Item 14 of the following content:

"14. Provisions of this Article do not extend to legal resident persons concerning whom features of execution of the tax liability of the liquidated legal resident person according to Article 37-1 of this Code are established.";

To add 7) with Article 37-1 of the following content:

"Article 37-1. Features of execution of the tax liability separate categories of the liquidated legal resident persons

1. This Article establishes features of execution of the tax liability of the liquidated legal entity which at the same time corresponds to the following conditions:

1) is not taxpayer on value added;

2) is not applied by special tax regime to legal manufacturing persons of agricultural products, products of aquaculture (fish breeding) and rural consumer cooperatives;

3) it is not reorganized or is not legal successor of the reorganized legal entity;

4) is not included in the plan of tax audits based on results of actions of system of risks assessment.

This Article is applied to the legal entities corresponding to the conditions determined by this Item during the term of limitation period established in article 46 of this Code. Provisions of this Item extend also to legal entities whose period from the date of creation less than the term of limitation period, stipulated in Clause the 46th of this Code.

2. The legal entity in case of decision making about liquidation at the same time represents to tax authority in the location:

1) tax statement for the activities termination;

2) the tax statement for removal from registration accounting on separate types of activity in the presence of such accounting;

3) liquidating tax statements;

4) tax statement for removal from accounting of cash register according to the procedure, stipulated in Clause 648th of this Code.

The document specified in the subitem 4) of this Item is submitted the liquidated legal entity in case of statement of cash register on accounting in tax authority.

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 the activities termination, 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 no later than date of submission of liquidating tax statements.

4. The liquidated legal entity pays taxes, other obligatory payments to the budget, social assignments, lists the compulsory pension contributions reflected in liquidating tax statements no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment, other obligatory payments in the budget, social assignments, transfer of the compulsory pension contributions reflected in the tax statements provided before liquidating tax statements comes after the expiration specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

5. The tax authority within three working days from the date of receipt of the tax statement for the termination of activities of the liquidated legal entity sends inquiry for the period during which tax audit concerning the legal entity, within the term of limitation period, stipulated in Clause 46th of this Code was not carried out:

1) in authorized state bodies - about submission of data on the transactions with the property which is subject to state registration, made by the legal entity stopping activities and also about its property as of the date of receipt of request of tax authority;

2) in customs authorities - about submission of data on the foreign trade transactions made by the legal entity stopping activities and also about confirmation of absence of debt on customs payments and taxes on the date of receipt of request of tax authority;

3) in the banks and (or) the organizations performing separate types of banking activities, - about submission of data on remaining balance and movement of money on business bank accounts, stopping activities, on the date of receipt of request of tax authority.

The data on requests of tax authority specified in this Item are subject to representation no later than twenty working days from the date of their obtaining if other is not established by the subitem 12) of Article of 581 of this Code.

6. The tax authority within ten working days from the date of receipt of all data, stipulated in Item the 5th this Article, exercises cameral control and constitutes the conclusion according to the procedure, established by this Code.

In the conclusion results of cameral control and condition of calculations for taxes and other obligatory payments in the budget, to compulsory pension contributions and social assignments are reflected.

The conclusion is constituted in number of at least two copies and signed by officials of tax authority. One copy of the conclusion is handed no later than three working days after its signing to the liquidated legal entity under list or goes to it by mail the registered mail with the notification.

In case of return by post or other organization of communication of the conclusion sent by body of Tax Service to the liquidated taxpayer (tax agent) by mail the registered mail with the notification, date of delivery of such conclusion is date of tax inspection with involvement of witnesses on the bases and according to the procedure, the established this Code.

7. In case of identification of violations by results of cameral control the liquidated legal entity no later than five working days from the date of receipt of the conclusion is handed the notification on elimination of the violations revealed by results of cameral control, according to the procedure, established by Chapter 84 of this Code.

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

In case of non-execution of the notification and (or) disagreement of tax authorities with the explanations provided by the taxpayer concerning the liquidated legal entity documentary tax audit is carried out. At the same time documentary tax audit shall be begun no later than ten working days after the expiration of execution of such notification and (or) receipt of the explanation about disagreement on the revealed violations.

8. The tax debt of the liquidated legal entity arising including on the bases specified in item 4 of this Article is settled by its money including received from realization of its property according to the procedure of the priority established by legal acts of the Republic of Kazakhstan.

9. If the property of the liquidated legal entity is not enough for repayment in full tax debt, the remaining part of tax debt is repaid by founders (participants) of the liquidated legal entity in cases which are established by legal acts of the Republic of Kazakhstan.

10. In case of absence at the liquidated legal entity of tax debt:

1) mistakenly paid amounts of taxes and other obligatory payments in the budget are subject to return to this legal entity according to the procedure, stipulated in Clause 601 of this Code;

2) excessively paid amounts of taxes, payments, collection and penalty fee are subject to return to this legal entity according to the procedure, stipulated in Clause 602 of this Code;

3) paid amounts of other obligatory payments in the budget are subject to return to this legal entity according to the procedure, stipulated in Clause the 606th of this Code;

4) paid amounts of penalties are subject to return to this legal entity on the bases and according to the procedure which are stipulated in Clause the 605th of this Code;

5) the amounts of the customs duties, taxes, customs fees and penalty fee levied by customs authorities which are excessively (mistakenly) paid to the budget are subject to return to this legal entity according to the procedure, established by the customs legislation of the Republic of Kazakhstan.

11. 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.

The documents specified in this Item, the liquidated legal entity represents within three working days from the date of receipt of the conclusion by results of cameral control in case of lack of tax debt, debt on compulsory pension contributions and social assignments.

12. In case of availability of the violations revealed by results of cameral control, tax debt, debt on compulsory pension contributions and social assignments, the liquidated legal entity submits the documents specified in Item 11 of this Article within three working days from repayment date of tax debt, debt on compulsory pension contributions and social assignments on condition of elimination of the violations revealed by results of cameral control.

13. After submission of the documents specified in Item 11 of this Article, and accomplishment of the provisions established by Items 11 and 12 of this Article, the tax authority sends to the state body performing state registration, re-registration and liquidation of legal entities, accounting registration, re-registration, removal from accounting registration of structural divisions, data on lack (availability) of tax debt, debt on compulsory pension contributions and social assignments on the liquidated legal entity according to the procedure and terms, stipulated in Clause the 598th of this Code.";

8) 3) of Item 1 of Article 41 to state the subitem in the following edition:

"3) the registration certificate as the individual entrepreneur or the explanation on paper in case of its loss or spoil - in case of issue of such certificate till January 1, 2013;";

Article 43 to state 9) in the following edition:

"Article 43. Features of execution of the tax liability separate categories of individual entrepreneurs in case of the activities termination

1. This Article establishes features of execution of the tax liability of the individual entrepreneur stopping activities who at the same time corresponds to the following conditions:

1) is not taxpayer on value added;

2) is not the payer of the single land tax applying separate accounting of the income and expenses, property on types of activity to which the special tax regime for country or farms does not extend;

3) is not included in the plan of tax audits based on results of actions of system of risks assessment.

This Article is applied to the individual entrepreneurs corresponding to the conditions determined by this Item during the term of limitation period established in article 46 of this Code. Provisions of this Item extend also concerning individual entrepreneurs whose period from the date of state registration as individual entrepreneurs less than the term of limitation period, stipulated in Clause the 46th of this Code.

2. The individual entrepreneur 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) the tax statement for removal from registration accounting on separate types of activity in the presence of such accounting;

3) liquidating tax statements;

4) the certificate on state registration of the individual entrepreneur or the explanation on paper in case of its loss or spoil - in case of issue of such certificate till January 1, 2013;

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

6) tax statement for removal from accounting of cash register according to the procedure, stipulated in Clause 648th of this Code.

The document specified in the subitem 6) of this Item is submitted the individual entrepreneur stopping activities in case of statement of cash register on accounting in tax authority.

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 individual entrepreneur stopping activities is taxpayer (tax agent), from the beginning of tax period at which the tax application for the activities termination, 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 no later than date of submission of liquidating tax statements.

4. Tax payment, other obligatory payments in the budget, social assignments, transfer of the compulsory pension contributions reflected in liquidating tax statements is made by the individual entrepreneur stopping activities no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

If the due date for tax payment, other obligatory payments in the budget, social assignments, transfer of the compulsory pension contributions reflected in the tax statements provided before liquidating tax statements comes after the term specified in part one of this Item, payment (transfer) is made no later than ten calendar days from the date of submission to tax authority of liquidating tax statements.

5. The tax authority within three working days from the date of receipt of the tax statement of the individual entrepreneur for the termination of activities shall send inquiry:

1) in authorized state bodies - about submission of data on the transactions with the property which is subject to state registration, made by the physical person who is the individual entrepreneur stopping activities and also about its property as of the date of receipt of the tax statement for the activities termination;

2) in customs authorities - about submission of data on the foreign trade transactions made by the physical person who is the individual entrepreneur stopping activities and also about confirmation of absence of debt on customs payments and taxes on date not earlier than the date of receipt of the requirement of tax authority;

3) in the banks and (or) the organizations performing separate types of banking activities - about submission of data on remaining balance and movement of money on bank accounts of the individual entrepreneur stopping activities for the date of receipt of the tax statement for the activities termination.

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