LAW OF THE REPUBLIC OF KAZAKHSTAN

of November 28, 2014 No. 257-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 Penitentiary code of the Republic of Kazakhstan of December 13, 1997 (The sheet of Parliament of the Republic of Kazakhstan, 1997, No. 24, Art. 337; 2000, No. 6, Art. 141; No. 8, Art. 189; No. 18, Art. 339; 2001, No. 8, Art. 53; No. 17-18, of Art. 245; No. 24, Art. 338; 2002, No. 23-24, of Art. 192; 2004, No. 5, Art. 22; No. 23, Art. 139, 142; No. 24, Art. 154; 2005, No. 13, Art. 53; 2006, No. 11, Art. 55; 2007, No. 2, Art. 18; No. 5-6, of Art. 40; No. 9, Art. 67; No. 10, Art. 69; No. 17, Art. 140; No. 20, Art. 152; 2008, No. 23, Art. 114; 2009, No. 15-16, of Art. 73; No. 24, Art. 128, 130; 2010, No. 7, Art. 28; 2011, No. 2, Art. 19; No. 19, Art. 145; No. 20, Art. 158; 2012, No. 3, Art. 26; No. 4, Art. 32; No. 5, Art. 35; 2013, No. 1, Art. 2; No. 13, Art. 62; No. 14, Art. 72; 2014, No. 1, Art. 9; No. 17, Art. 91):

9) of Item 1 of Article 178-2 to state the subitem in the following edition:

"9) according to the procedure, established by the tax legislation of the Republic of Kazakhstan to represent to body of state revenues at the place of residence the declaration on the income and the property which is the taxation object and being both in the territory of the Republic of Kazakhstan and beyond its limits. The specified declaration is submitted before the expiration of the remained unexpired part of punishment. At the same time specified persons in law-enforcement body the certificate of body of state revenues of receipt of the declaration by it is submitted.".

2. 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; No. 18-19, of Art. 119; No. 23-24, of Art. 125; 2013, No. 2, Art. 13; No. 5-6, of Art. 30; No. 8, Art. 50; No. 9, Art. 51; No. 10-11, of Art. 56; No. 13, Art. 63; No. 14, Art. 72; No. 15, Art. 81, 82; No. 16, Art. 83; No. 20, Art. 113; No. 21-22, of Art. 114; 2014, No. 1, Art. 6; No. 2, Art. 10, 12; No. 4-5, of Art. 24; No. 7, Art. 37; No. 8, Art. 44; No. 11, Art. 63, 69; No. 12, Art. 82; No. 14, Art. 84, 86; No. 16, Art. 90; The Law of the Republic of Kazakhstan of September 29, 2014 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning differentiation of powers between levels of public administration", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on October 2, 2014):

1) in all text changes in Kazakh are made, the text in Russian does not change;

Table of contents to add 2) with heading of Article 39-2 of the following content:

"Article 39-2. The budget programs directed to target transfer";

Item 1 of Article 3 to add 3) with subitem 62-2) of the following content:

"62-2) tax potential of the region are the greatest possible amount of receipts of taxes and other obligatory payments of the budget expected for determination of amounts of the income of the region in case of establishment of the sizes of transfers of general nature the three-year period;";

Item 1 of Article 33 to add 4) with the paragraph the ninth the following content:

"target transfer.";

5) in Article 35:

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

"1-1) transfers to local government bodies;";

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

"2-1. Transfers to local government bodies are the following receipts transferred to local government bodies for realization of functions of local self-government in regional budgets and budgets of areas (the cities of regional value):

1) the individual income tax according to the income which is not assessed at source of payment, the physical persons registered in the territory of the city of district value, the village, the settlement, the rural district;

2) the property tax of physical persons which property is in the territory of the city of district value, the village, the settlement, the rural district;

3) the land tax on lands of settlements from physical persons which parcel of land is in the city of district value, the village, the settlement;

4) tax on vehicles on the physical persons registered in the city of district value, the village, the settlement.";

"6. The procedure for provision of transfers to local government bodies is determined by the central authorized body by budget implementation in coordination with the central authorized body on state planning.";

Items 1 and 4 of Article 39-1 to state 6) in the following edition:

"1. Purpose-oriented deposit are non-paid and irretrievable payments from the budget in activities of the autonomous organizations of education and (or) in the non-profit organization created in form of business of fund only for ensuring financing of activities of the autonomous organizations of education and their organizations.";

"4. Indicators of effectiveness of purpose-oriented deposit in activities of the autonomous organizations of education are determined in strategic plans or budget programs of the corresponding administrators of budget programs.

The autonomous organizations of education bear responsibility for achievement of the indicators of effectiveness of purpose-oriented deposit in their activities determined in strategic plans or budget programs of the corresponding administrators of budget programs.";

To add 7) with Article 39-2 of the following content:

"Article 39-2. The budget programs directed to target transfer

1. Target transfer are non-paid and irretrievable payments from the republican budget in the non-profit organization created in form of business of fund only for ensuring financing of organization activity, performing activities for the organization and holding the international specialized exhibition in the territory of the Republic of Kazakhstan.

2. Target transfer goes to the purposes determined in legal acts of the Republic of Kazakhstan.

3. Target transfer is performed through the corresponding administrators of budget programs.

4. Indicators of effectiveness of target transfer are determined in strategic plans and (or) budget programs of the corresponding administrators of budget programs.

The organizations performing activities for the organization and holding the international specialized exhibition in the territory of the Republic of Kazakhstan bear responsibility for achievement of the indicators of effectiveness of target transfer in their activities determined in strategic plans and (or) budget programs of the corresponding administrators of budget programs.

5. Planning of expenses according to the budget programs directed to target transfer is performed by means of creation of the budget request according to the procedure established by the central authorized body on budgetary planning.

6. Financing of the budget programs directed to target transfer is performed according to the procedure established by the central authorized body on budget implementation.";

8) the fifth the subitem 1) of Item 2 of Article 52 to state the paragraph in the following edition:

"lease revenues of property of utility property of the area (the city of regional value), except for lease revenues of property of utility property of the area (the city of the regional value) which is in management of akims of the city of district value, the village, settlement, rural district;";

The subitem 12) of Item 1 of Article 54 to add 9) with the paragraph the fourth the following content:

"transfers to local government bodies;";

10) in Article 56:

10) of Item 1 to add the subitem with the paragraph third the following content:

"transfers to local government bodies;";

12) of Item 5 to state the subitem in the following edition:

"12) improvement and gardening of settlements, except for actions for improvement and gardening of the settlements financed by means of local self-government;";

Item 12-1 of Article 67 to state 11) in the following edition:

"12-1. Responsibility for justification of the budget request and reliability of calculations to the budget request are born by the head of the administrator of budget programs according to the laws of the Republic of Kazakhstan.

Responsibility for justification of the budget request and reliability of calculations to the budget request for the budget programs directed to investment of purpose-oriented deposit are born by the head of the autonomous organization of education according to the laws of the Republic of Kazakhstan.

Responsibility for justification of the budget request and reliability of calculations to the budget request for the budget programs directed to target transfer are born by heads of the organizations performing activities for the organization and holding the international specialized exhibition in the territory of the Republic of Kazakhstan according to the laws of the Republic of Kazakhstan.";

Item 4 of Article 72 to add 12) with subitem 4-1) of the following content:

"4-1) distribution of transfers to local government bodies between villages, settlements, rural districts;";

Item 4 of Article 73 to add 13) with subitem 4-1) of the following content:

"4-1) distribution of transfers to local government bodies between the cities of district value, villages, settlements, rural districts;";

Article 95 to add 14) with Item 1-1 of the following content:

"1-1. Transfer of transfers to local government bodies is performed by local authorized bodies on budget implementation on monthly basis taking into account actual receipt and return (offsetting) of excessively (mistakenly) paid amounts of the taxes specified in Item 2-1 of article 35 of this Code.

Receipts in the expired financial year of the taxes specified in Item 2-1 of article 35 of this Code over the amounts of the transfers to local government bodies provided by the consolidating plan of financing on payments for the corresponding financial year are considered when refining the local budget the current financial year.".

3. In the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) (Sheets of Parliament of the Republic of Kazakhstan, 2008, No. 22-I, 22-II, Art. 112; 2009, Art. No. 2-3, 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. 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; No. 20, Art. 121; No. 21-22, of Art. 124; No. 23-24, of Art. 125; 2013, No. 1, Art. 3; No. 2, Art. 7, 10; No. 3, Art. 15; No. 4, Art. 21; No. 8, Art. 50; No. 9, Art. 51; No. 10-11, of Art. 56; No. 12, Art. 57; No. 14, Art. 72; No. 15, Art. 76, 81, 82; No. 16, Art. 83; No. 21-22, of Art. 114; 115; No. 23-24, of Art. 116; 2014, No. 1, Art. 9; No. 4-5, of Art. 24; No. 7, Art. 37; No. 8, Art. 44, 49; No. 10, Art. 52; No. 11, Art. 63, 64, 65, 69; No. 12, Art. 82; No. 14, Art. 84; No. 16, Art. 90; The Law of the Republic of Kazakhstan of September 29, 2014 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning differentiation of powers between levels of public administration", published in the Egemen Kazakstan and Kazakhstan Truth newspapers on October 2, 2014):

1) in all text:

changes in Kazakh are made, the text in Russian does not change;

words "official site", "website", "websites", "websites", "websites" to replace respectively with words "Internet resource", "Internet resources", "Internet resources", "Internet resources";

2) in table of contents:

to state headings of Articles 24 and 42 in the following edition:

"Article 24. Interaction of tax authorities with authorized state bodies, National Bank of the Republic of Kazakhstan, the National operator on management of highways and local executive bodies";

"Article 42. Execution of the tax liability of the private notary, private legal executive, lawyer, the professional mediator stopping activities";

add with heading of Article 43-1 of the following content:

"Article 43-1. The termination of activities of separate categories of individual entrepreneurs in the simplified procedure";

20, headings of Articles 181, of 241, 276-20, 276-21, heading of paragraph 2 of Chapter 81, headings of Articles 565, of 566, 567 and 622 to state heading of paragraph 2 of Chapter in the following edition:

"§ 2. Income of private notaries, private legal executives, lawyers, professional mediators

Article 181. Income of private notaries, private legal executives, lawyers, professional mediators";

"Article 241. Leviable turnover in case of acquisition of works, services from the nonresident";

"Article 276-20. Procedure for calculation and tax discharge on value added in case of commodity import in the Customs union

Article 276-21. Procedure for calculation and tax discharge on value added in case of commodity export in the Customs union";

"§ 2. Registration accounting of the individual entrepreneur, private notary, private legal executive, lawyer, professional mediator

Article 565. Statement on registration accounting as the individual entrepreneur, the private notary, the private legal executive, the lawyer, professional mediator

Article 566. Change of registration data of the individual entrepreneur, private notary, private legal executive, lawyer, professional mediator

Article 567. Removal from registration accounting as the individual entrepreneur, the private notary, the private legal executive, the lawyer, professional mediator";

"Article 622. Collection of tax debt of the taxpayer - the physical person who is not the individual entrepreneur, the private notary, the private legal executive, the lawyer, professional mediator";

3) in part one of Item 1 of Article 12:

add with subitem 20-2) of the following content:

"20-2) professional mediator - the mediator performing activities on professional basis according to the legislation of the Republic of Kazakhstan on mediation;";

24) and 31) to state subitems in the following edition:

"24) the charitable help - the property provided on a grant basis:

in the form of social support of physical person;

non-profit organization for the purpose of maintenance of its authorized activities;

the organization performing activities in the social sphere for the purpose of implementation by this organization of the types of activity specified in Item 2 of article 135 of this Code;

the organization performing activities in the social sphere which corresponds to the conditions specified in Item 3 of article 135 of this Code;";

"31) the tax agent - the individual entrepreneur, the private notary, the private legal executive, the lawyer, professional mediator, the legal entity, including legal nonresident person to which according to this Code the obligation on calculation, deduction and transfer of the taxes withheld at payment source is assigned;";

add with subitem 39-1) of the following content:

"39-1) services of tour operator - service of the individual entrepreneur and the legal entity having the license for tourist operator activities (tour operator activities) according to the legislation of the Republic of Kazakhstan on tourist activities, in realization of the tourist product created by them to travel agents and tourists;";

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, professional mediator, permanent organization, legal nonresident person, reorganization by separation and (or) liquidation of the legal entity (except as specified, established by this Code);";

the second the subitem 8) to exclude part;

The subitem 22) of Item 1 of Article 20 to state 5) in the following edition:

"To place 22) on Internet resource of authorized body according to the procedure and the cases established by this Code, the information about taxpayers (tax agents):

having tax debt;

recognized idle according to the tax legislation of the Republic of Kazakhstan;

recognized as the pseudo-companies based on the sentence which took legal effect or court orders;

which registration is acknowledged invalid based on the court resolution which took legal effect;";

6) in Article 24:

state heading in the following edition:

"Article 24. Interaction of tax authorities with authorized state bodies, National Bank of the Republic of Kazakhstan, the National operator on management of highways and local executive bodies";

exclude Item 3;

state Item 5 in the following edition:

"5. Powers of authorized state and local executive bodies, the National operator by collection of other obligatory payments in the budget and to submission of data on them are determined by management of highways by the special part of this Code.";

Article 39 to add 7) with Item 4-1 of the following content:

"4-1. By reorganization of the legal entity by allocation according to the decision of the Government of the Republic of Kazakhstan the exceeding of the value added tax which developed at the reorganized legal entity - the taxpayer on value added for date of reorganization, is subject to transfer to his legal successor (legal successors).

At the same time the exceeding of the value added tax which is subject to transfer to the legal successor (legal successors) of the legal entity reorganized by allocation is determined in proportion to share of residual cost of the fixed assets transferred to the legal successor (legal successors).

Residual cost of fixed assets is determined based on the separation balance sheet of the legal entity reorganized by allocation.

This Item is applied provided that the controlling stock of the legal entity reorganized by allocation is owned by national managing holding.";

8) in Article 41:

3) and 5) parts one of Item 1 to exclude subitems;

state Items 8 and 10 in the following edition:

"8. The tax liability of the individual entrepreneur who stopped activities is considered fulfilled after completion of documentary check and in case of absence or repayment of the tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social contributions including formed by results of documentary check to terms, stipulated in Clause the 608th of this Code.";

"10. The tax authority no later than three working days from the date of execution of the tax liability according to Item 8 of this Article performs removal from registration accounting as the individual entrepreneur and places information on removal of the individual entrepreneur from registration accounting on Internet resource of authorized body.";

add with Item 10-1 of the following content:

"10-1. The basis for refusal in removal from registration accounting as the individual entrepreneur is availability of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments, unpaid in terms, stipulated in Clause the 608th of this Code.

Information on individual entrepreneurs to whom it is refused removal from registration accounting according to this Item is placed on Internet resource of authorized body within three working days from the date of the expiration of payment, stipulated in Item the 8th this Article.";

state Item 11 in the following edition:

"11. Provisions of this Article do not extend to individual entrepreneurs in case of use of features of execution of the tax liability in case of the termination of activities according to this Code.";

Article 42 to state 9) in the following edition:

"Article 42. Execution of the tax liability of the private notary, private legal executive, lawyer, the professional mediator stopping activities

1. The private notary, the private legal executive, the lawyer, professional mediator within a month from the date of decision making about the termination of notarial, lawyer activities, activities for execution of executive documents, at the same time represent to dispute settlement according to the procedure of mediation to tax authority in the place of the stay:

1) tax statement for conducting documentary check;

2) liquidating tax statements.

2. Liquidating tax statements are constituted on types of tax, other obligatory payments in the budget, to the compulsory pension contributions compulsory for professional pension contributions and social assignments on which the private notary, the private legal executive, the lawyer, professional mediator stopping activities are 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 no later than date of submission of liquidating tax statements.

3. Tax payment and other obligatory payments in the budget reflected in liquidating tax statements is made by the private notary, the private legal executive, the lawyer, professional mediator 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 and other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, the compulsory professional 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 of liquidating tax statements.

4. Documentary check shall be begun no later than twenty working days after obtaining by tax authority of the tax statement of the private notary, the private legal executive, the lawyer, professional mediator stopping activities.

5. If the private notary, the private legal executive, the lawyer, professional mediator stopping activities have excessively paid amounts of taxes, payment and penalty fee, then the specified amounts are subject to offsetting on account of the repayment of tax debt of the private notary, the private legal executive, the lawyer, professional mediator stopping activities, according to the procedure, stipulated in Clause the 599th of this Code.

If the private notary, the private legal executive, the lawyer, professional mediator stopping activities have mistakenly paid amounts of taxes, payment and penalty fee in the budget, the specified amounts are subject to offsetting according to the procedure, stipulated in Clause 601 of this Code.

6. In case of absence at the private notary, the private legal executive, the lawyer, professional mediator stopping activities, tax debt:

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

2) excessively paid amounts of taxes, payment and penalty fee in the budget are subject to return to this private notary, the private legal executive, the lawyer, professional mediator 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 private notary, the private legal executive, the lawyer, professional mediator according to the procedure, stipulated in Clause the 606th of this Code;

4) paid amounts of penalties are subject to return to this private notary, the private legal executive, the lawyer, professional mediator stopping activities, according to the procedure, 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 private notary, the private legal executive, the lawyer, professional mediator stopping activities, according to the procedure, established by the customs legislation of the Republic of Kazakhstan.

7. The tax liability of the private notary, private legal executive, lawyer, the professional mediator which stopped activities is considered fulfilled after completion of documentary check and in case of absence or repayment of the tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social contributions including formed by results of documentary check to terms, stipulated in Clause the 608th of this Code.

8. Date of removal of the private notary, private legal executive, lawyer, professional mediator from registration accounting in tax authority is completion date of the tax liability according to Item 7 of this Article.

9. The tax authority no later than three working days from the date of execution of the tax liability according to Item 7 of this Article performs removal from registration accounting as the private notary, the private legal executive, the lawyer, professional mediator and places on Internet resource of authorized body information on removal of the private notary, the private legal executive, the lawyer, professional mediator from registration accounting.

10. The basis for refusal in removal from registration accounting as the private notary, the private legal executive, the lawyer, professional mediator is availability of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments, unpaid in terms, stipulated in Clause the 608th of this Code.

Information on private notaries, private legal executives, lawyers, professional mediators to which it is refused removal from registration accounting according to this Item is placed on Internet resource of authorized body within three working days from the date of the expiration of payment, stipulated in Item the 7th this Article.";

10) in Article 43:

in Item 1:

2) parts one to exclude the subitem;

the second to state part in the following edition:

"This Article is applied to the individual entrepreneurs corresponding to the conditions determined by this Item during the term of limitation period, stipulated in Item 2 articles 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 Item 2 articles 46 of this Code.";

4) and 5) parts one of Item 2 to exclude subitems;

state Items 12 and 13 in the following edition:

"12. Payment (transfer) of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments is made by the taxpayer no later than ten calendar days from the date of creation of the conclusion or execution of the notification on elimination of the violations revealed by results of cameral control.

13. The individual entrepreneur is recognized struck off the registration register as the individual entrepreneur from the date of:

1) creation of the conclusion - in the absence of violations by results of cameral control and tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments;

2) execution of the notification on elimination of the violations revealed by results of cameral control - in the presence of such violations and lack of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments;

3) repayments of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions, social assignments - in the presence of tax debt and condition of elimination of the violations revealed by results of cameral control, in full.

Information on the removal of the individual entrepreneur from registration accounting according to the procedure established by this Item is placed on Internet resource of authorized body within three working days from the date of removal from registration accounting as the individual entrepreneur.

The basis for refusal in removal from registration accounting as the individual entrepreneur is availability of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments, unpaid in terms, stipulated in Item the 12th this Article.

Information on individual entrepreneurs to whom it is refused removal from registration accounting according to this Item is placed on Internet resource of authorized body within three working days from the date of the expiration of payment, stipulated in Item the 12th this Article.";

exclude Items 14 and 15;

To add 11) with Article 43-1 of the following content:

"Article 43-1. The termination of activities of separate categories of individual entrepreneurs in the simplified procedure

1. The termination of activities of separate categories of individual entrepreneurs in the simplified procedure is performed without carrying out cameral control, stipulated in Clause 586th of this Code, on the basis:

1) tax statement of the taxpayer for the termination of activities or

2) the written consent containing in the tax statement for suspension (prolongation, renewal) of submission of tax statements or in calculation of cost of the patent.

2. The individual entrepreneurs who are citizens of the Republic of Kazakhstan or oralmans, corresponding at the time of submission of the tax statement for the activities termination to at the same time following conditions are subject to the termination of activities in the simplified procedure:

1) not staying on the registration registry as the taxpayer on value added;

2) not performing activities in the form of joint venture;

3) not being the payers 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;

4) not performing separate types of activity specified in Item 1 of Article 574 of this Code;

5) the systems of risks assessment which are absent in respect of tax audits based on results of actions;

6) not having tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments.

This Article is applied to the individual entrepreneurs corresponding to the conditions determined by subitems 1) - 5) parts one of this Item, during the term of limitation period, stipulated in Item 2 articles 46 of this Code, before date of submission of the tax statement for the termination of activities or approach of cases, stipulated in Item the 5th this Article.

3. In case of the termination of activities in the simplified procedure for the basis provided by the subitem 1) of part one of Item 1 of this Article, the individual entrepreneur represents to tax authority in the place of the stay at the same time:

1) tax statement for the activities termination;

2) liquidating tax statements;

3) the tax statement for removal from accounting of cash register (in case of its availability) according to the procedure, stipulated in Clause the 648th of this Code.

Liquidating tax statements are constituted on types of tax, other obligatory payments in the budget, to the compulsory pension contributions compulsory for professional pension contributions and social assignments on which the individual entrepreneur stopping activities 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. In case of the termination of activities in the simplified procedure for the basis provided by the subitem 1) of part one of Item 1 of this Article, tax payment and other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, the compulsory professional pension contributions reflected in liquidating tax statements are made 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 and other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, the compulsory professional 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 of liquidating tax statements.

The tax authority no later than three working days from the date of execution of the tax liability according to this Item performs removal of the individual entrepreneur from registration accounting and places information on removal of the individual entrepreneur from registration accounting on Internet resource of authorized body.

The tax authority refuses removal from registration accounting as the individual entrepreneur and places information on Internet resource of authorized body:

1) in case of discrepancy to conditions, stipulated in Item 2 these Articles, and (or) failure to meet requirements of Item 3 of this Article within three working days from the date of submission of the tax statement for the activities termination;

2) in case of failure to meet requirements, provided by this Item, within three working days from expiry date of tax payment and other obligatory payments in the budget, social assignments, transfer of compulsory pension contributions, compulsory professional pension contributions.

5. Individual entrepreneurs in the following cases are subject to the termination of activities in the simplified procedure for the basis provided by the subitem 2) of part one of Item 1 of this Article:

1) applying special tax regime on the basis of the patent and not provided within sixty calendar days from the date of expiration of the patent or the end of the period of suspension of operations the next calculation of cost of the patent;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info