THE ORDER OF THE DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 5, 2014 No. 39

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of December 30, 2008 No. 637 "About some questions of tax administration"

According to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of December 30, 2008 No. 637 "About some questions of tax administration" (registered in the Register of state registration of regulatory legal acts for No. 5463, No. 27 published in the Yuridicheskaya Gazeta newspaper of February 20, 2009 (1624)) the following changes and amendments:

in Item 1:

3) to state the subitem in the following edition:

"3) notifications on the added amounts of taxes and other obligatory payments of the budget, compulsory pension contributions, compulsory professional pension contributions, social assignments from date of submission of liquidating tax statements before date of completion of liquidating tax audit according to appendix 3 to this order;";

16) to exclude the subitem;

37) to state the subitem in the following edition:

"37) the document confirming removal of the taxpayer from registration accounting according to appendix 37 to this order;";

add with subitems 38), 39), 40), 41), 42) and 43) of the following content:

"38) the certificate of acceptance of the declaration on the individual income tax and property in electronic form according to appendix 38 to this order;

39) the notification on acceptance by body of Tax Service of tax statements in electronic form according to appendix 39 to this order;

40) the notification on prolongation of term of submission of tax statements according to appendix 40 to this order;

41) the decision of tax authority on withdrawal of tax statements according to appendix 41 to this order;

42) the certificate of acceptance of the declaration on the individual income tax and property on paper according to appendix 42 to this order;

43) the notice on the violations revealed by results of cameral control according to appendix 43 to this order.";

1, of 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, of 15, of 17, of 18, of 19, of 20, of 21, of 22, of 23, of 24, of 25, of 27, of 28, of 29, of 30, of 31, of 32, of 33, 34 to state appendices in edition according to appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, of 15, of 16, of 17, of 18, of 19, of 20, of 21, of 22, of 23, of 24, of 25, of 26, of 27, of 28, of 29, of 30, of 31, 32 to this order;

add with appendices 38, of 39, of 40, of 41, 42 and 43 according to appendices 33, of 34, of 35, of 36, of 37, 38 to this order.

2. To the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Dzhumadildayev A. S.) provide in the procedure established by the legislation state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its subsequent publication in mass media.

3. This order becomes effective from the date of its first official publication and extends to the relations which arose since January 1, 2014.

Appendix 1

to the Order of the Deputy Premieres - the Minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of February 5, 2014 No. 39

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 30, 2008 No. 637

Form

The notification on the amount of the taxes estimated in tax authority

"_____" ____________ 20 ___ years

№___________

__________________________________________________________________________________________________

                                                        (name of tax authority)

according to articles 32 and 607 of the Code of the Republic of Kazakhstan "In the budget" (Tax code) notifies you on taxes and other obligatory payments

__________________________________________________________________________________________________

                                                                           (surname, name, middle name, address)

Individual Identification Number (IIN) ____________________________________________________

about need of payment of the following taxes in the budget:                                                    tenge

 

Types of tax	Location of the taxation object	Taxation object	Tax base	Code of budget classification	Tax amount for the current year CPP (code of purpose of payment) 991	Shortage (-), overpayment (+) last years CPP (code of purpose of payment) 994	Penalty fee CPP (code of purpose of payment) 992	Total to payment
1	2	3	4	5	6	7	8	9

 

for ___________________________________________________________________________________________________

                                                                    (tax period)

Till October 1 20 ___ years you need to pay this amount.

In case of failure to pay this amount in time, specified in this notification, the penalty fee in the amount of, stipulated in Clause 610 Tax codes is charged.

In case of failure to pay assessed taxes in the budget in time specified by this notification the question of attraction you to the administrative responsibility according to the Code of the Republic of Kazakhstan about administrative offenses will be considered.

According to Articles 686, 687 Tax codes you have the right to appeal actions (failure to act) of officials of bodies of Tax Service to higher body of Tax Service or in court, according to the procedure, provided by the laws of the Republic of Kazakhstan.

 

Head

____________________________________________________ tax authority

                                                                         (First name, middle initial, last name, signature, seal)

Received the notification _________________________________________________

                                        (First name, middle initial, last name taxpayer, IIN, signature, date)

Notification

it is handed to the taxpayer ___________________________________________

                             (First name, middle initial, last name official of tax authority, signature, date)

Notification

it is sent to the taxpayer ________________________________________

                         (the document confirming the fact of sending and (or) obtaining)

Appendix 2

to the Order of the Deputy Premieres - the Minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of February 5, 2014 No. 39

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of December 30, 2008 No. 637

Form

Notification on results of tax audit

"_____" ____________ 20 ___ year

№_______

 

According to Articles 607, 638 Codes of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and based on the act of tax audit from "__" __________ 20 ___ No. ________

__________________________________________________________________________________________________

                                                                 (name of body of Tax Service)

Notifies you ____________________________________________________________________________________

                                           (surname, name, middle name (in case of its availability), full name of the taxpayer)

Individual Identification Number / Business-identifikatsionny Number (IIN/BIN)

__________________________________________________________________________________________________

1) about the added amount of taxes and other obligatory payments of the budget, compulsory pension contributions, compulsory professional pension contributions, social assignments and penalty fee:

                                                               tenge

	___________________________ (code, name of payment)	_______________ (payment amount)	___________ (penalty fee amount)
	___________________________ (code, name of payment)	_______________ (payment amount)	___________ (penalty fee amount)
	__________________________ (code, name of payment)	_______________ (payment amount)	___________ (penalty fee amount)
	___________________________ (code, name of payment)	_______________ (payment amount)	___________ (penalty fee amount)
Total		_______________ (payment amount)	___________ (penalty fee amount)

 

за____________________________________________________________________________________________________

                                                                        (the checked period)

2) about the amount of the reduced loss which is not subject to payment in the budget:

 

                                                                                                                     tenge

__________________________________________________________ (loss amount)

 

за_____________________________________________________________________________________________________

                                                                                           (the checked period)

3) about the amount of exceeding of the value added tax carried in offsetting over the amount of the accrued tax which is not confirmed to return, not subject to payment in the budget:

          

                                                                                                tenge

_____________________________ (code, name of tax)

______________________________ (tax amount)

 

за______________________________________________________________________________________________

                                                                      (the checked period)

4) about the amount of exceeding of the value added tax returned from the budget and not confirmed to return:

 

                                                                                                    tenge

_______________________ (code, name of tax)

__________________ (tax amount)

___________________ (penalty fee amount)

 

за______________________________________________________________________________________________

                                                                      (the checked period)

5) about the amount of the corporate (individual) income tax withheld at payment source, from the income of nonresidents, the payment which is not confirmed to return, not subject in the budget:

                                                                                                    tenge

______________________________ (code, name of tax)

______________________________ (tax amount)

 

за______________________________________________________________________________________________

                                                                      (the checked period)

 

According to Item 2 of Article 608, Item 5 of article 638 of the Tax Code it is necessary for you within thirty working days from the date of, the delivery (obtaining) of this notification following behind day to pay the amount in the amount of

_____________________________________________________________________________________________________

в____________________________________________________________________________________________________

                                                         (name of body of Tax Service)

BIN ________________________________________________________________________________________________

                                                                                               into the account

№___________________________________________________________________________________________________

                                                                          (body of Tax Service)

in ____________________________________________________________________________________________________

                                                                (Management of treasury, BIC)

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