ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN
of April 27, 2015 No. 284
About approval of standards of the state services rendered by bodies of state revenues of the Republic of Kazakhstan
According to the subitem 1) of article 10 of the Law of the Republic of Kazakhstan of April 15, 2013 "About the state services", I ORDER:
1. Approve enclosed:
1) No. 418 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 05.07.2018;
2) the standard of the state service "Registration Accounting of Person Who Is Engaged in Private Practice" according to appendix 2 to this order;
3) the standard of the state service "Registration of Taxpayers", according to appendix 3 to this order;
4) No. 418 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 05.07.2018;
5) the standard of the state service "Registration Accounting of Taxpayers on Value Added" according to appendix 5 to this order;
6) the standard of the state service "Registration Accounting as the Electronic Taxpayer", according to appendix 6 to this order;
7) the standard of the state service "Assignment of Personal Identification Number (PIN Code) to Producers (Importers) of Separate Types of Oil Products, and also on Goods of Producers and Importers of Some Types of Excisable Products, Aviation Fuel and Fuel Oil", according to appendix 7 to this order;
8) No. 150 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 06.03.2017;
9) No. 631 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 08.12.2015
10) the standard of the state service "Licensing for Tobacco Products Manufacture", according to appendix 10 to this order;
11) the standard of the state service "Licensing for Production of Ethyl Alcohol", according to appendix 11 to this order;
12) the standard of the state service "Licensing for Production of Alcoholic Products", according to appendix 12 to this order;
13) the standard of the state service "Licensing for Storage and Wholesale of Alcoholic Products, Except for Activities for Storage and Wholesale of Alcoholic Products in the territory of Its Production", according to appendix 13 to this order;
14) the standard of the state service "Licensing for Storage and Retail Sale of Alcoholic Products, Except for Activities for Storage and Retail Sale of Alcoholic Products in the territory of Its Production", according to appendix 14 to this order;
15) the standard of the state service "Submission of Data on Lack (Availability) of Debt according to Which Account Is Kept in Bodies of State Revenues" according to appendix 15 to this order;
16) the standard of the state service "Issue of the Certificate of the Amounts of the Gained Income from Sources in the Republic of Kazakhstan and the Withheld (Paid) Taxes", according to appendix 16 to this order;
17) standards of the state service "Confirmation of Residence of the Republic of Kazakhstan", according to appendix 17 to this order;
18) the standard of the state service "Issue of Accounting and Control Brands on Alcoholic Products (Except for Wine Material, Beer and Beer Drink)" according to appendix 18 to this order;
19) the standard of the state service "Issue of Excise Stamps on Tobacco Products", according to appendix 19 to this order;
20) the standard of the state service "Suspension (Prolongation, Renewal) of Submission of Tax Statements", according to appendix 20 to this order;
21) the standard of the state service "Entering of New Models of Cash Registers into the State Register of Cash Registers", according to appendix 21 to this order;
22) the standard of the state service "Explanation of the Tax Legislation of the Republic of Kazakhstan", according to appendix 22 to this order;
23) the standard of the state service "Acceptance of Tax Statements", according to appendix 23 to this order;
24) the standard of the state service "Withdrawal of Tax Statements", according to appendix 24 to this order;
25) the standard of the state service "Carrying Out Offsettings and the Tax Returns, Payments in the Budget, Penalty Fee, Penalties" according to appendix 25 to this order;
26) the standard of the state service "Value Added Tax Return from the Budget", according to appendix 26 to this order;
27) the standard of the state service "The Income Tax Return, Withheld at Payment Source", according to appendix 27 to this order;
28) the standard of the state service "Change of Completion Dates of the Tax Liability on Tax Payment and (or) Payments" according to appendix 28 to this order;
29) No. 1117 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 28.12.2018;
30) the standard of the state service "Acceptance of Tax Forms when Exporting (Import) of Goods in the Eurasian Economic Union" according to appendix 30 to this order;
31) the standard of the state service "Statement and Removal from Accounting of the Cash Registers (CR)", according to appendix 31 to this order;
32) the standard of the state service "Holding Qualification Examination of Persons Applying for the Right to Perform Activities of the Administrator (the Temporary Administrator, Rehabilitation, Interim and Bankrupt Managing Directors)", according to appendix 32 to this order;
33) the standard of the state service "Inclusion of Objects of Copyright and Related Rights, Trademarks, Service Marks and Names of Places of Goods Origin in the Customs Register of Intellectual Property Items", according to appendix 33 to this order;
34) the standard of the state service "Inclusion in the Register of Authorized Economic Operators" according to appendix 34 to this order;
35) the standard of the state service "Inclusion in the Register of Customs Representatives", according to appendix 35 to this order;
36) the standard of the state service "Inclusion in the Register of Customs Carriers", according to appendix 36 to this order;
37) No. 1117 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 28.12.2018;
38) the standard of the state service "Adoption of the Provisional Solution about Goods Origin" according to appendix 38 to this order;
39) the standard of the state service "Adoption of the Provisional Solution about Classification of Goods" according to appendix 39 to this order;
40) No. 150 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 06.03.2017;
41) No. 1117 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 28.12.2018;
42) the standard of the state service "Issue of the Decision on Classification of Goods in Not Collected or Sorted Type, including in Incomplete or Incomplete Type Which Import Is Supposed Different Batches during the Certain Period of Time", according to appendix 42 to this order;
43) the standard of the state service "Customs Clearance of Goods", according to appendix 43 to this order;
44) the standard of the state service "Issue of the Certificate on Assumption of the Vehicle of International Delivery to Transportation of Goods under Customs Seals and Seals", according to appendix 44 to this order;
45) the standard of the state service "Inclusion in the Register of Owners of Warehouses of Temporary Storage", according to appendix 45 to this order;
46) the standard of the state service "Inclusion in the Register of Owners of Customs Warehouses", according to appendix 46 to this order;
47) the standard of the state service "Inclusion in the Register of Owners of Free Warehouses", according to appendix 47 to this order;
48) the standard of the state service "Inclusion in the Register of Owners of Duty-free Shops", according to appendix 48 to this order;
49) the standard of the state service "Inclusion in the Register of Owners of Storage Locations of Own Goods", according to appendix 49 to this order;
50) the standard of the state service "Registration of Discharge of Duty on Payment of Customs Duties, Taxes, the Special, Anti-dumping, Compensatory Duties, and also Ensuring Fulfillment of Duties of the Legal Entity Performing Activities in the field of Customs Affairs, and (or) Authorized Economic Operator" according to appendix 50 to this order;
51) the standard of the state service "Change of Payment Due Dates of Import Customs Duties" according to appendix 51 to this order;
52) the standard of the state service "Apostilization of the Official Documents Coming from Structural Divisions of the Ministry of Finance of the Republic of Kazakhstan and (or) Their Territorial Subdivisions", according to appendix 52 to this order;
53) No. 1117 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 28.12.2018;
54) the standard of the state service "Issue of Statements from Personal Account about Condition of Calculations with the Budget, and also on Social Payments" according to appendix 54 to this order;
2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) in the procedure established by the legislation to provide:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days after state registration of this order the direction it on official publication in periodic printing editions and in information system of law of Ad_let;
3) placement of this order on the Internet - resource of the Ministry of Finance of the Republic of Kazakhstan.
3. This order becomes effective after ten calendar days after day of its first official publication.
Minister of Finance of the Republic of Kazakhstan
B. Sultanov
|
It is approved Minister of investments and development of the Republic of Kazakhstan "__" ___________ 2015 |
______________ A. Isekeshev |
|
It is approved Minister of national economy May 4, 2015 |
______________ E.Dosayev |
Appendix 1
to the Order of the Minister of Finance of the Republic of Kazakhstan of April 27, 2015 No. 284
Standard of the state service "Registration Accounting of the Individual Entrepreneur"
No. 418 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 05.07.2018
Appendix 2
to the Order of the Minister of Finance of the Republic of Kazakhstan of April 27, 2015 No. 284
Standard of the state service "Registration Accounting of Person Who Is Engaged in Private Practice"
1. General provisions
1. The state service "Registration Accounting of Person Who Is Engaged in Private Practice" (further - the state service).
2. The standard of the state service is developed by the Ministry of Finance of the Republic of Kazakhstan (further - the Ministry).
3. The state service appears territorial authorities of Committee of state revenues of the Ministry of areas, the cities and areas in the cities, in the territory of special economic zones (further - the service provider).
Reception of an application and issue of result of rendering the state service are performed by the service provider:
1) through the centers of rendering services;
2) through non-commercial joint-stock company "The Governments for Citizens state corporation (further - the State corporation);
3) by means of the web portal of "the electronic government" www.egov.kz (further - the portal) - in case of registration.
2. Procedure for rendering the state service
4. Terms of rendering the state service:
1) statement of uslugopoluchatel - the citizen of the Republic of Kazakhstan on registration accounting as person who is engaged in private practice - within 1 (one) working day from the date of giving through the portal of the tax statement.
2) change of data on the location of person who is engaged in private practice - within 1 (one) working day following behind day of giving through the portal of the tax statement;
3) the most allowed time of expectation for delivery of document package uslugopoluchatel to the service provider in case of the termination of the activities concerning private practice - 20 (twenty) minutes, in the State corporation - 15 (fifteen) minutes;
4) the most allowed time of servicing of uslugopoluchatel by the service provider - 20 (twenty) minutes, in the State corporation - 15 (fifteen) minutes.
Person who is engaged in private practice is recognized struck off the registration register from the date of:
1) creation of the conclusion - in the absence of violations by results of cameral control and tax debt, debt on social payments;
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 social payments;
3) repayments of tax debt, debt on social payments - in the presence of tax debt and condition of elimination of the violations revealed by results of cameral control, in full.
Information on removal of person who is engaged in private practice from registration accounting is placed on Internet resource of the service provider within three working days from the date of removal of such taxpayers from registration accounting.
5. Form of rendering the state service: electronic (partially automated) and (or) paper.
6. Is result of rendering the state service:
1) statement on registration accounting as person who is engaged in private practice;
2) change registration this person who is engaged in private practice;
3) removal from registration accounting as person who is engaged in private practice and placement on the Internet - resource of the service provider of www.kgd.gov.kz of information on removal of person who is engaged in private practice from registration accounting - in case of removal from registration accounting as person who is engaged in private practice;
4) the motivated answer about refusal in rendering the state service in cases and on the bases specified in Item 10 of this standard of the state service.
Form of provision of result of rendering the state service: electronic and (or) paper.
In case of the address the result of rendering the state service goes to the portal to uslugopoluchatel in electronic form, certified by the digital signature (further - the EDS) the official of the service provider.
7. The state service is rendered on free basis to physical persons (further - uslugopoluchatel).
8. Working schedule:
1) the service provider - Monday through Friday, from 9:00 till 18:30 o'clock with lunch break from 13:00 till 14:30 o'clock, except days off and holidays according to the labor law of the Republic of Kazakhstan.
Reception of an application and issue of result of rendering the state service is performed from 9:00 to 17:30 o'clock with lunch break from 13:00 to 14:30 o'clock.
The state service is rendered in turn, without making an appointment and the accelerated servicing.
2) the State corporation - Monday through Saturday, except for Sundays, holidays according to the labor law of the Republic of Kazakhstan according to the established working schedule from 9:00 to 20:00 o'clock, without interruption for lunch.
Acceptance is performed according to the procedure of electronic queue, in place of registration of uslugopoluchatel without the accelerated servicing, possibly booking of electronic queue by means of the portal;
3) the portal - round the clock, except for technical breaks in connection with carrying out repair work (in case of the address of uslugopoluchatel after the termination of working hours, in days off and holidays according to the labor law of the Republic of Kazakhstan, reception of an application and issue of result of rendering the state service is performed the next working afternoon).
9. The list of the documents necessary for rendering the state service in case of the address of uslugopoluchatel or his representative, the acting on the basis of the document issued according to the civil legislation of the Republic of Kazakhstan in which appropriate authority of the representative is specified
on the portal or in the State corporation:
for statement on registration accounting as person who is engaged in private practice and changes of registration data:
the tax statement in electronic form, the uslugopoluchatel certified by the EDS;
to the service provider (in attendance procedure or by mail):
for removal from registration accounting in the place of the stay as person who is engaged in private practice in case of decision making about the activities termination at the same time represents:
1) the tax statement for the activities termination, according to appendix 1 to this standard of the state service;
2) liquidating tax statements.
For identification of the identity of uslugopoluchatel the identity document is shown.
In case of the address to the service provider the uslugopoluchatel receives the coupon with mark about acceptance of document package, with indication of date and time of acceptance of document package.
In the State corporation issue of ready documents is performed based on the receipt on acceptance of the relevant documents, in case of presentation of the identity certificate (or his representative, the acting on the basis of the document issued according to the civil legislation of the Republic of Kazakhstan in which appropriate authority of the representative is specified).
When rendering the state service the uslugopoluchatel provides consent to use of the data which are the secret protected by the law, containing in information systems if other is not provided by the laws of the Republic of Kazakhstan.
The state corporation provides storage of result within one month then transfers them to the service provider for further storage. In case of the address of uslugopoluchatel after one month, at the request of the State corporation the service provider within one working day sends ready documents to the State corporation for issue to uslugopoluchatel.
In case of the address through the portal to uslugopoluchatel the status about acceptance of request for rendering the state service goes.
In representation cases uslugopoluchatel of incomplete document package according to the list provided by the standard of the state service, and (or) documents with the expired effective period, the service provider refuses reception of an application.
10. The basis for refusal to uslugopoluchatel in rendering the state service in case of statement on registration accounting as person who is engaged in private practice and change of their registration data are cases if:
1) the data of the identity document specified in the tax statement do not correspond to the data containing in national registers of identification numbers;
2) these licenses for the right of implementation of notarial activities, activities for execution of executive documents, lawyer activities specified in the tax statement do not correspond to the data containing in the state electronic register of licenses;
3) the location specified in the tax statement is absent in the information system "Address Register".
In case of the appeal to the State corporation, in case of provision by uslugopoluchatel of incomplete document package according to the list, stipulated in Item 9 these standards of the state service, the employee of the State corporation refuses reception of an application, and issues the receipt on refusal in documents acceptance in form according to appendix 2 to this standard of the state service.
3. Procedure for appeal of decisions, actions (failure to act) of the central state body, and also service providers and (or) their officials, the State corporation and (or) their workers concerning rendering the state services
11. Claims to decisions, action (failure to act) of the service provider and (or) their officials concerning rendering the state services move in the form of individual or collective written, oral or in electronic form, video conferencing, video messages addressed to the head of the service provider to the addresses specified in Item 14 of this standard of the state service.
The claim to actions (failure to act) of the employee of the State corporation is sent to the head of the State corporation to the addresses specified in Item 14 of this standard of the state service.
In the claim of uslugopoluchatel are specified:
1) surname, name, and also at will middle name, individual identification number, the postal address and contact telephone number - for physical person;
2) the name, business and identification number, the postal address, reference number (in the presence) and incoming document date - for the legal entity.
The address can be introduced through the representative of uslugopoluchatel. Registration of representation is made according to the procedure, established by the civil legislation of the Republic of Kazakhstan.
The appeal is signed by uslugopoluchatel, or the representative of uslugopoluchatel.
Confirmation of adoption of the claim is its registration (stamp, the entering number and date) in office of the service provider with indication of surname and initials of person which accepted the claim, term and the place of receipt of the answer to the made complaint.
Confirmation of adoption of the claim in the State corporation which arrived as if on purpose, and mail, is its registration (stamp, the entering number and registration date are put down on the second copy of the claim or the cover letter to the claim).
The official of the service provider considers the address in the form of individual, collective type, and also on means of the video message or video conferencing.
Acceptance of the video message is performed through branches of the State corporation in attendance procedure in case of presentation uslugopoluchately the identity document.
Employee of the State corporation:
performs identification of uslugopoluchatel;
writes down data of the identity document, in the "Registration of the Citizens Who Submitted the Video Message" magazine;
explains the basic rules of submission of the video message;
leads the applicant to video cabin for submission of the video message.
By results of consideration of the video message by the service provider the decision is made. The decision goes to uslugopoluchatel to the postal address. In addition the service provider places and directs the answer to the e-mail address provided by uslupoluchatel by means of the information system "Single Electronic Post System of State Bodies of the Republic of Kazakhstan".
Giving and consideration of the address by means of the video message or video conferencing is made according to the Rules of the address by means of video conferencing or the video message of physical persons and legal entities to heads of state bodies and their deputies approved by the order of the Minister of investments and development of the Republic of Kazakhstan of January 22, 2016 No. 50 (it is registered in the Register of state registration of regulatory legal acts at No. 13206).
The claim of uslugopoluchatel concerning rendering the state services which arrived to the service provider, the State corporation, authorized body by assessment and quality control of rendering the state services is subject to consideration in compliance with procedure, the stipulated in Article 25 Laws of the Republic of Kazakhstan of April 15, 2013 "About the state services".
Information on procedure for appeal through the portal can be obtained by means of Single contact center.
12. In case of disagreement with results of the rendered state service, the uslugopoluchatel has the right to take a legal action in the procedure established by the legislation of the Republic of Kazakhstan.
4. Other requirements taking into account features of rendering the state service including rendered electronically and through the State corporation
13. Uslugopoluchatelyam having permanent disorders of functions of organism, complete or partial loss of capability or opportunity to perform self-service, independently to move, be guided, documents acceptance is made by the employee of the State corporation with departure at the place of residence by means of the address through Single contact center for rendering the state service 1414, 8 800 080 7777.
14. Addresses of places of rendering the state service are placed on Internet resources:
service provider of -www.kgd.gov.kz, http://www.minfin.gov.kz/irj/portal/anonymous;
The state corporation - http://www.gov4c.kz/.
15. Uslugopoluchatel has possibility of receipt of the state service electronically through the portal on condition of EDS availability.
16. Uslugopoluchatel has possibility of receipt of information on the status of rendering the state service in the mode of remote access by means of "personal account" on the portal, Single contact center.
17. Contact telephone numbers of Single contact center: 1414, 8-800-080-7777.
Appendix 1
to the Standard of the state service "Registration Accounting of Person Who Is Engaged in Private Practice"
Appendix 2
to the Standard of the state service "Registration Accounting of Person Who Is Engaged in Private Practice"
__________________________________
(Surname, name, middle name (further - full name)
(in case of its availability), or the name
organizations of uslugopoluchatel)
________________________________
(address of uslugopoluchatel)
The receipt on refusal in documents acceptance
Being guided by Item 2 of article 20 of the Law of the Republic of Kazakhstan of April 15, 2013 "About the state services", the department No. __ branch of The Government for Citizens State corporation (to specify the address) refuses documents acceptance on rendering the state service "Registration Accounting of Person Who Is Engaged in Private Practice" in view of representation of incomplete document package by you according to the list provided by the standard of the state service namely:
Name of missing documents:
1) ________________________________________;
2) ________________________________________;
3) ….
This receipt is constituted in 2 copies, on one for each party.
F.I.O (in case of its availability) (the employee of the State corporation) (signature)
Contractor: F.I.O (in case of its availability) _____________
__________ phone
Received: F.I.O (in case of its availability) / the signature of uslugopoluchatel
"___" _________ 20 __ year
Appendix 3
to the Order of the Minister of Finance of the Republic of Kazakhstan of April 27, 2015 No. 284
Standard of the state service "Registration of Taxpayers"
1. General provisions
1. The state service "Registration of Taxpayers" (further – the state service).
2. The standard of the state service is developed by the Ministry of Finance of the Republic of Kazakhstan (further – the Ministry).
3. The state service appears territorial authorities of Committee of state revenues of the Ministry of areas, the cities and areas in the cities, in the territory of special economic zones (further – the service provider).
Reception of an application and issue of result of rendering the state service are performed:
1) the service provider through the centers of rendering services;
2) through non-commercial joint-stock company "The Governments for Citizens state corporation (further - the State corporation);
3) by means of the web portal of "the electronic government": www.egov.kz (further – the portal).
2. Procedure for rendering the state service
4. Terms of rendering the state service:
1) entering of information about the taxpayer into the state database of taxpayers (further – GBD of NP) – within 3 (three) working days from the date of receipt of the tax statement for statement on registration accounting;
2) modification of registration data of the taxpayer – within 3 (three) working days from the date of receipt of the tax statement for statement on registration accounting;
In case of the appeal to the State corporation day of acceptance does not enter rendering the state service in time;
3) the most allowed time of expectation for delivery of document package uslugopoluchatel to the service provider – 20 (twenty) minutes, in the State corporation – 15 (fifteen) minutes;
4) the most allowed time of servicing of uslugopoluchatel by the service provider – 20 (twenty) minutes, the State corporation – 15 (fifteen) minutes.
5. Form of rendering the state service: electronic (partially automated) and (or) paper.
6. Is result of rendering the state service:
1) issue of the registration certificate in the form approved by the order of the Minister of Finance of the Republic of Kazakhstan of February 9, 2018 No. 153 (it is registered in the Register of state registration of regulatory legal acts at No. 16431) (in case of introduction of information about the nonresident, the foreigner or the person without citizenship, legal nonresident persons performing activities in the Republic of Kazakhstan through permanent organization without opening of branch, insurance company (insurance broker) or the dependent agent, diplomatic and equated to it representation, consular organization in GBD of NP);
2) the motivated answer about refusal in rendering the state service in cases and on the bases specified in Item 10 of this standard of the state service.
Form of provision of result of rendering the state service: paper.
7. The state service is rendered on free basis to physical persons and legal entities (further – uslugopoluchatel).
8. Working schedule:
1) the service provider – Monday through Friday, from 9:00 till 18:30 o'clock with lunch break from 13:00 till 14:30 o'clock, except days off and holidays according to the labor law of the Republic of Kazakhstan.
Reception of an application and issue of result of rendering the state service is performed from 9:00 to 17:30 o'clock with lunch break from 13:00 to 14:30 o'clock.
Acceptance is performed according to the procedure of electronic queue, in place of registration of uslugopoluchatel, without the accelerated servicing;
2) the State corporation - Monday through Saturday, except for Sundays, holidays according to the labor law of the Republic of Kazakhstan according to the established working schedule from 9:00 to 20:00 o'clock, without interruption for lunch.
Acceptance is performed according to the procedure of electronic queue, in place of registration of uslugopoluchatel without the accelerated servicing, possibly booking of electronic queue by means of the portal;
3) the portal – round the clock, except for technical breaks in connection with carrying out repair work (in case of the address of uslugopoluchatel after the termination of working hours, in days off and holidays according to the labor law of the Republic of Kazakhstan, reception of an application and issue of result of rendering the state service is performed the next working afternoon).
9. The list of the documents necessary for rendering the state service in case of the address of uslugopoluchatel or his representative, the acting on the basis of the document issued according to the civil legislation of the Republic of Kazakhstan in which appropriate authority of the representative is specified:
to the service provider (in attendance procedure or by mail) or in the State corporation:
for entering of information about the nonresident into GBD of NP:
1) the tax statement according to appendix 1 to this standard of the state service;
2) the list of documents according to appendix 2 to this standard of the state service;
for modification and (or) amendments in registration data in GBD of NP:
1) the tax statement according to appendix 1 to this standard of the state service;
for exception of the taxpayer of GBD of NP:
1) the tax statement according to appendices 3, 4 and 5 to this standard of the state service;
2) liquidating tax statements in connection with liquidation of legal resident person of the Republic of Kazakhstan, their branches, representations, reorganization of the legal entity, the termination of activities of structural division of legal nonresident person, the legal nonresident person performing activities in the territory of the Republic of Kazakhstan without opening of branch, representation;
3) the liquidation balance sheet in connection with liquidation, reorganization of legal resident person of the Republic of Kazakhstan, the termination of activities of structural division of legal nonresident person - after completion of tax audit and debt repayment before the budget;
4) the interim liquidation balance sheet - in connection with liquidation of legal resident person of the Republic of Kazakhstan in the simplified procedure;
5) the conclusion of audit on taxes - in connection with liquidation of legal resident person of the Republic of Kazakhstan in the simplified procedure;
6) the separation balance sheet, in connection with reorganization of legal resident person of the Republic of Kazakhstan by separation after completion of tax audit;
7) the copy of the decision of legal resident person of the Republic of Kazakhstan on the termination of activities of structural division in connection with the termination of activities structural division of legal resident person of the Republic of Kazakhstan;
8) the tax statement for removal from accounting of cash register in connection with liquidation of legal resident person of the Republic of Kazakhstan in the simplified procedure;
9) the transfer act by reorganization of legal resident person of the Republic of Kazakhstan by merge, accession, allocation.
If the structural division of legal resident person of the Republic of Kazakhstan stopping activities not by acknowledged independent taxpayer, payments in the budget and social payments, liquidating tax statements is not represented.
For identification of the identity of uslugopoluchatel the identity document is shown.
In case of the address to the service provider the uslugopoluchatel receives the coupon with mark about acceptance of document package, with indication of date and time of acceptance of document package.
In case of documents acceptance through the State corporation the receipt on acceptance of the relevant documents is issued to uslugopoluchatel.
In case of the address by mail the service provider puts down mark in the mail notification.
In case of documents acceptance the service provider, the State corporation verifies copies with originals of documents then returns originals to uslugopoluchatel, except for the original of documents which submission is provided in Item 9 of this standard of the state service.
In the State corporation issue to uslugopoluchatel or his representative of result of rendering the state service is performed based on the receipt, in case of presentation of the identity document, and the document confirming powers on representation - for the legal entity and notarially certified power of attorney - for physical person.
Reclamation from uslugopoluchatel of documents which can be received from information systems is not allowed.
When rendering the state service the uslugopoluchatel provides the written consent to use of the data which are the secret protected by the law, containing in information systems if other is not provided by the laws of the Republic of Kazakhstan.
The state corporation within 1 (one) month provides document storage, not issued in time due to the lack of the address of uslugopoluchatel then transfers them to the service provider for further storage. In case of the address of uslugopoluchatel after 1 (one) month, at the request of the State corporation the service provider within 1 (one) working day sends ready documents to the State corporation for issue to uslugopoluchatel;
on the portal:
the tax statement in electronic form, according to appendix 1 to this standard of the state service - for modification and (or) amendments of information about the ranking officer by calculations with the budget, phone number, the e-mail address of uslugopoluchatel.
Data on identity documents, on registration (re-registration) as the legal entity, about state registration as the individual entrepreneur, containing in the state information systems, the worker of the service provider receives from the corresponding state information systems.
In case of the address through the portal to uslugopoluchatel the status about acceptance of request for rendering the state service goes.
In representation cases uslugopoluchatel of incomplete document package according to the list provided by the standard of the state service, and (or) documents with the expired effective period the service provider refuses reception of an application.
10. The basis for refusal in rendering the state service is discrepancy of uslugopoluchatel and (or) the provided materials, objects, supplied and the information necessary for rendering the state service, to the requirements established by regulatory legal acts of the Republic of Kazakhstan.
In case of the appeal to the State corporation, in case of provision by uslugopoluchatel of incomplete document package according to the list, stipulated in Item 9 these standards of the state service, the employee of the State corporation refuses reception of an application and issues the receipt on refusal in documents acceptance in form according to appendix 6 to this standard of the state service.
3. Procedure for appeal of decisions, actions (failure to act) of the central state body, and also service providers and (or) their officials, the State corporation and (or) their workers concerning rendering the state services
11. Claims to decisions, action (failure to act) of the service provider and (or) their officials concerning rendering the state services move in the form of individual or collective written, oral or in electronic form, video conferencing, video messages addressed to the head of the service provider to the addresses specified in Item 14 of this standard of the state service.
The claim to actions (failure to act) of the employee of the State corporation is sent to the head of the State corporation to the addresses specified in Item 14 of this standard of the state service.
In the claim of uslugopoluchatel are specified:
1) surname, name, and also at will middle name, individual identification number, the postal address and contact telephone number - for physical person;
2) the name, business and identification number, the postal address, reference number (in the presence) and incoming document date - for the legal entity.
The address can be introduced through the representative of uslugopoluchatel. Registration of representation is made according to the procedure, established by the civil legislation of the Republic of Kazakhstan.
The appeal is signed by uslugopoluchatel, or the representative of uslugopoluchatel.
Confirmation of adoption of the claim is its registration (stamp, the entering number and date) in office of the service provider with indication of surname and initials of person which accepted the claim, term and the place of receipt of the answer to the made complaint.
Confirmation of adoption of the claim in the State corporation which arrived as if on purpose, and mail, is its registration (stamp, the entering number and registration date are put down on the second copy of the claim or the cover letter to the claim).
The official of the service provider considers the address in the form of individual, collective type, and also on means of the video message or video conferencing.
Acceptance of the video message is performed through branches of the State corporation in attendance procedure in case of presentation uslugopoluchately the identity document.
Employee of the State corporation:
performs identification of uslugopoluchatel;
writes down data of the identity document, in the "Registration of the Citizens Who Submitted the Video Message" magazine;
explains the basic rules of submission of the video message;
leads the applicant to video cabin for submission of the video message.
By results of consideration of the video message by the service provider the decision is made. The decision goes to uslugopoluchatel to the postal address. In addition the service provider places and directs the answer to the e-mail address provided by uslupoluchatel by means of the information system "Single Electronic Post System of State Bodies of the Republic of Kazakhstan".
Giving and consideration of the address by means of the video message or video conferencing is made according to the Rules of the address by means of video conferencing or the video message of physical persons and legal entities to heads of state bodies and their deputies approved by the order of the Minister of investments and development of the Republic of Kazakhstan of January 22, 2016 No. 50 (it is registered in the Register of state registration of regulatory legal acts at No. 13206).
The claim of uslugopoluchatel concerning rendering the state services which arrived to the service provider, the State corporation, authorized body by assessment and quality control of rendering the state services is subject to consideration in compliance with procedure, the stipulated in Article 25 Laws of the Republic of Kazakhstan of April 15, 2013 "About the state services".
Information on procedure for appeal through the portal can be obtained by means of Single contact center.
12. In case of disagreement with results of the rendered state service, the uslugopoluchatel has the right to take a legal action in the procedure established by the legislation of the Republic of Kazakhstan.
4. Other requirements taking into account features of rendering the state service including rendered electronically and through the State corporation
13. Uslugopoluchatelyam having permanent disorders of functions of organism, complete or partial loss of capability or opportunity to perform self-service, independently to move, be guided, documents acceptance is made by the employee of the State corporation with departure at the place of residence by means of the address through Single contact center for rendering the state service 1414, 8 800 080 7777.
14. Addresses of places of rendering the state service are placed on Internet resources:
the service provider - www.kgd.gov.kz, http://www.minfin.gov.kz/irj/portal/anon;
The state corporation - www.gov4c.kz.
15. Uslugopoluchatel has possibility of receipt of the state service electronically through the portal on condition of availability of the digital signature.
16. Uslugopoluchatel has possibility of receipt of information on the status of rendering the state service in the mode of remote access by means of "personal account" on the portal, Single contact center.
17. Contact telephone numbers of Single contact center: 1414, 8-800-080-7777.
Appendix 1
to the Standard of the state service "Registration of Taxpayers"
See Appendix 1 (0.76Mb In original language)
Appendix 2
to the Standard of the state service "Registration of Taxpayers"
Documents necessary for entering of information about receivers (nonresidents) into the state database of taxpayers
|
№ |
Categories of uslugopoluchatel |
List of documents |
Term of submission of the statement |
Tax authority in which documents are provided | |||||
|
Notarially attested copies | |||||||||
|
Identity document |
The document confirming income amount from sources in the Republic of Kazakhstan (in the presence of such document) |
The document confirming tax registration in the country of incorporation (nationality) of the nonresident with indication of number of tax registration (or its analog) in the presence of such document |
The document confirming state registration in the country of incorporation of the nonresident with indication of number of state registration (or its analog) |
Agreements (agreements, the contract or other document), in case of its availability, on provision of powers on implementation of business activity on behalf of the nonresident, contract signature or on other purposes |
Cooperation agreement | ||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
|
1 |
The physical nonresident person who is the tax agent paying the income on whom the obligation and responsibility on calculation, deduction and transfer of the income tax at payment source in the budget acquiring (implementing) property in the Republic of Kazakhstan is conferred. |
|
|
|
|
|
|
Before acquisition (realization) of property |
In the location of real estate |
|
2 |
The dependent agent whose activities are considered as permanent organization of the nonresident |
|
|
|
|
|
|
Within thirty calendar days with start date of implementation of activities |
In the location (residence, stay) dependent agent |
|
3 |
The nonresident - the agreement party about joint activities, concluded with resident which activities lead to formation of permanent organization |
|
|
|
|
|
|
within thirty calendar days from start date of implementation of activities |
in the location (residence, stay) the resident - the agreement party about joint activities |
|
4 |
The foreigners and persons without citizenship gaining income from sources in the Republic of Kazakhstan, payments, non-taxable at source |
|
|
|
|
|
|
Within thirty calendar days from start date of implementation of activities |
In the place of stay (residence) |
|
5 |
The foreigners or stateless persons acquiring the property in the Republic of Kazakhstan which is the taxation object on property, vehicles or the land tax |
|
|
|
|
|
|
|
in the location of such property |
|
6 |
The foreigners or persons without citizenship who are the first heads of legal resident persons, the nonresidents performing activities in the Republic of Kazakhstan through branch, representation |
|
|
|
|
|
|
|
In the place of stay (residence) |
for uslugopoluchatel (legal entities – nonresidents):
|
№ |
Categories of uslugopoluchatel |
The list of documents which copy needs to be provided (the mark * means that notarially attested copies of documents, the mark ** means that the document is submitted only in case of registration of employees of representations) |
Term of submission of the statement |
Tax authority in which documents are provided | ||||||
|
Constituent documents * |
The document confirming tax registration in the country of incorporation of the nonresident with indication of number of tax registration (or its analog) in the presence of such document * |
The document confirming state registration in the country of incorporation of the nonresident with indication of number of state registration (or its analog) * |
protocol of meeting of the board of directors or similar governing body * |
Agreements (agreements, the contract or other document), in case of its availability, on provision of powers on implementation of business activity on behalf of the nonresident, contract signature or on other purposes * |
Cooperation agreement * |
The document confirming accreditation in the Republic of Kazakhstan ** | ||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
|
1 |
The legal nonresident person performing activities through permanent organization without opening of branch, representation |
|
|
|
|
|
|
|
Within thirty calendar days from start date of implementation of activities in the Republic of Kazakhstan |
In the location of permanent organization |
|
2 |
The legal entity created according to the legislation of foreign state the place of effective management (the location of the actual governing body) of which is in the Republic of Kazakhstan |
|
|
|
|
|
|
|
within thirty calendar days from the date of decision making about recognition by the place of effective management (the location of the actual governing body) of the Republic of Kazakhstan; |
in the location |
|
3 |
The nonresident acquiring (implementing) property in the Republic of Kazakhstan, being the tax agent paying the income on whom the obligation and responsibility on calculation, deduction and transfer of the income tax at payment source in the budget, or the estimating independently income tax from income gained in the form of increase in value in case of realization of the property which is in the Republic of Kazakhstan, the shares, shares connected with subsurface use in the Republic of Kazakhstan, from the face, not being the tax agent is conferred. |
|
|
|
|
|
|
|
before acquisition (realization) of property |
in the location of property |
|
4 |
Insurance company (insurance broker) the dependent agent whose activities are considered as permanent organization |
|
|
|
|
|
|
|
Within thirty calendar days from start date of implementation of activities |
In the location |
|
5 |
The nonresident - the agreement party about joint activities, concluded with resident which activities lead to formation of permanent organization |
|
|
|
|
|
|
|
within thirty calendar days from start date of implementation of activities |
in the location (residence, stay) the resident - the agreement party about joint activities |
|
6 |
The legal entities opening accounts in resident banks |
|
|
|
|
|
|
|
Before opening of the bank account |
In the bank location |
|
7 |
The nonresident who is the tax agent paying the income on whom the obligation and responsibility on calculation, deduction and transfer of the income tax at payment source in the budget or the estimating independently income tax from income gained in the form of increase in value in case of realization of the property which is in the Republic of Kazakhstan, the shares, shares connected with subsurface use in the Republic of Kazakhstan is conferred, from the face, not being the tax agent, acquiring (implementing): the shares issued by resident, and share in the authorized capital of the legal resident person who is the subsoil user or consortium, participant (participants) of which is (are) the subsoil user (subsoil users); the shares issued by legal resident person, and share in the authorized capital of legal resident person or consortium; the shares issued by legal nonresident person, and share in the authorized capital of legal nonresident person or consortium |
|
|
|
|
|
|
|
based on data of the authorized state and local executive bodies performing state regulation within competence in the field of subsurface use according to the legislation of the Republic of Kazakhstan on subsoil and subsurface use |
in the location of the legal entity who is the subsoil user |
|
8 |
The nonresident acquiring securities, shares in case of failure to carry out of the following conditions: |
|
|
|
|
|
|
|
before acquisition (realization) of property |
in the location of legal person issuer or legal resident person |
|
9 |
Diplomatic and the representation of foreign state equated to it, consular establishment foreign the state, accredited in the Republic of Kazakhstan |
|
|
|
|
|
|
|
Prior to activities implementation |
In the location |
Appendix 3
to the Standard of the state service "Registration of Taxpayers"
Appendix 4
to the Standard of the state service "Registration of Taxpayers"
Appendix 5
to the Standard of the state service "Registration of Taxpayers"
Appendix 6
to the Standard of the state service "Registration of Taxpayers"
_______________________________
(Surname, name, middle name (further - full name)
(in case of its availability), or the name
organizations of uslugopoluchatel) ________________________________
(address of uslugopoluchatel)
The receipt on refusal in documents acceptance
Being guided by Item 2 of article 20 of the Law of the Republic of Kazakhstan of April 15, 2013 "About the state services", the department No. __ refuses to The Governments for Citizens State corporation (to specify the address) documents acceptance on rendering the state service "Registration of Taxpayers" in view of representation of incomplete document package by you according to the list provided by the standard of the state service namely:
Name of missing documents:
1)________________________________________;
2)________________________________________;
3) ….
This receipt is constituted in 2 copies, on one for each party.
F.I.O (in case of its availability) (the employee of the State corporation) (signature)
Contractor: F.I.O (in case of its availability) _____________
__________ phone
Received: F.I.O (in case of its availability) / the signature of uslugopoluchatel
"___" _________ 20 __ year
Appendix 4
to the Order of the Minister of Finance of the Republic of Kazakhstan of April 27, 2015 No. 284
Standard of the state service "Registration Accounting of the Taxpayer Performing Separate Types of Activity"
No. 418 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 05.07.2018
Appendix 5
to the Order of the Minister of Finance of the Republic of Kazakhstan of April 27, 2015 No. 284
Standard of the state service "Registration Accounting of Taxpayers on Value Added"
1. General provisions
1. The state service "Registration Accounting of Taxpayers on Value Added" (further - the state service).
2. The standard of the state service is developed by the Ministry of Finance of the Republic of Kazakhstan (further - the Ministry).
3. The state service appears territorial authorities of Committee of state revenues of the Ministry of areas, the cities and areas in the cities, in the territory of special economic zones (further - the service provider).
Reception of an application is performed by the service provider through:
1) centers of rendering services;
2) web application "Office of the taxpayer" (further - the Office of the taxpayer);
3) the National register of business and identification numbers - in case of state registration of legal resident person.
Issue of result of rendering the state service is performed by the service provider through:
1) centers of rendering services;
2) office of the taxpayer.
2. Procedure for rendering the state service
4. Terms of rendering the state service:
1) statement on registration accounting on the value added tax (further - the VAT) - within 1 (one) working day:
from the date of submission of the tax statement for statement on registration VAT accounting - for persons who submitted the tax application for registration VAT accounting on paper in attendance procedure or electronically;
from the date of state registration in the National register of business and identification numbers - for again registered legal resident persons of the Republic of Kazakhstan;
2) removal from registration VAT accounting, or motivated refusal in removal from registration VAT accounting - within 5 (five) working days from the date of submission of the tax statement;
3) replacement of the certificate on statement by registration VAT accounting (further - the certificate VAT) - within 3 (three) working days;
4) the most allowed time of expectation for delivery of document package uslugopoluchatel to the service provider - 20 (twenty) minutes;
5) the most allowed time of servicing of uslugopoluchatel by the service provider - 20 (twenty) minutes.
5. Form of rendering the state service: electronic (partially automated) and (or) paper.
6. Are result of rendering the state service:
1) statement on registration VAT accounting;
2) replacement of the certificate VAT;
3) removal from registration VAT accounting;
4) the motivated answer of the service provider about refusal in removal from registration VAT accounting in cases and on the bases, specified in Item 10 of this standard of the state service.
Form of provision of result of rendering the state service: electronic.
In case of the address of uslugopoluchatel to the service provider in attendance procedure, or through the Office of the taxpayer, or in case of state registration of legal resident person of the Republic of Kazakhstan the result of rendering the state service goes to uslugopoluchatel in electronic form, the official of the service provider certified by the EDS to the Office of the taxpayer.
7. The state service is rendered on free basis to physical persons and legal entities (further - uslugopoluchatel).
8. Working schedule:
1) the service provider - Monday through Friday, from 9:00 till 18:30 o'clock with lunch break from 13:00 till 14:30 o'clock, except days off and holidays according to the labor law of the Republic of Kazakhstan.
Reception of an application is performed from 9:00 to 17:30 o'clock with lunch break from 13:00 to 14:30 o'clock.
The state service is rendered in turn, without making an appointment and the accelerated servicing.
2) the Office of the taxpayer - round the clock, except for technical breaks in connection with carrying out repair work (in case of the address of uslogopluchatel after the termination of working hours, in days off and holidays according to the labor law of the Republic of Kazakhstan, reception of an application and issue of result of rendering the state service is performed the next working afternoon).
9. The list of the documents necessary for rendering the state service in case of the address of uslugopoluchatel (legal resident person, the nonresident performing activities in the Republic of Kazakhstan through branch, representation, the individual entrepreneur):
to the service provider (in attendance procedure or by mail):
1) the tax statement in form according to appendix to this standard of the state service - for statement on registration VAT accounting, replacement of the certificate VAT, removal from registration VAT accounting;
2) the liquidating declaration on the VAT - for removal from registration VAT accounting;
Office of the taxpayer:
the tax statement in electronic form, according to appendix to this standard of the state service - for statement on registration VAT accounting;
National register of business and identification numbers:
the statement for state registration of the legal entity with the mark "Registration as the Payer of the VAT".
In case of the address to the service provider the uslugopoluchatel receives the coupon with mark about acceptance of document package, with indication of date and time of acceptance of document package.
In case of the address through the Office of the taxpayer to uslugopoluchatel the status about acceptance of request for rendering the state service goes.
In representation cases uslugopoluchatel of incomplete document package according to the list provided by the standard of the state service, and (or) documents with the expired effective period the service provider refuses reception of an application.
10. The basis for refusal in removal from registration VAT accounting are cases if in case of removal from registration VAT accounting the following conditions stipulated in Item 3 articles 85 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" are at the same time not complied (Tax code):
for the calendar year preceding year of submission of the tax statement, the size of leviable turnover of uslugopoluchatel exceeded the 30000-fold size of the monthly settlement indicator established by the law on the republican budget and operating for January 1 of the corresponding financial year;
from the beginning of the current calendar year at which such tax application is submitted the size of leviable turnover of uslugopoluchatel exceeded the 30000-fold size of the monthly settlement indicator established by the law on the republican budget and operating for January 1 of the corresponding financial year.
3. Procedure for appeal of decisions, actions (failure to act) of the central state body, and also the service provider and (or) their officials concerning rendering the state services
11. Claims to decisions, action (failure to act) of the service provider and (or) their officials concerning rendering the state services move in the form of individual or collective written, oral or in electronic form, video conferencing, video messages addressed to the head of the service provider to the addresses specified in Item 13 of this standard of the state service.
In the claim of uslugopoluchatel are specified:
1) surname, name, and also at will middle name, individual identification number, the postal address and contact telephone number - for physical person;
2) the name, business and identification number, the postal address, reference number (in the presence) and incoming document date - for the legal entity.
The address can be introduced through the representative of uslugopoluchatel. Registration of representation is made according to the procedure, established by the civil legislation of the Republic of Kazakhstan.
The appeal is signed by uslugopoluchatel, or the representative of uslugopoluchatel.
Confirmation of adoption of the claim is its registration (stamp, the entering number and date) in office of the service provider with indication of surname and initials of person which accepted the claim, term and the place of receipt of the answer to the made complaint.
The official of the service provider considers the address in the form of individual, collective type, and also on means of the video message or video conferencing.
Acceptance of the video message is performed through branches of non-commercial joint-stock company "The Governments for Citizens state corporation (further - the State corporation) in attendance procedure in case of presentation uslugopoluchately the identity document.
Employee of the State corporation:
performs identification of uslugopoluchatel;
writes down data of the identity document, in the "Registration of the Citizens Who Submitted the Video Message" magazine;
explains the basic rules of submission of the video message;
leads the applicant to video cabin for submission of the video message.
By results of consideration of the video message by the service provider the decision is made. The decision goes to uslugopoluchatel to the postal address. In addition the service provider places and directs the answer to the e-mail address provided by uslupoluchatel by means of the information system "Single Electronic Post System of State Bodies of the Republic of Kazakhstan".
Giving and consideration of the address by means of the video message or video conferencing is made according to the Rules of the address by means of video conferencing or the video message of physical persons and legal entities to heads of state bodies and their deputies approved by the order of the Minister of investments and development of the Republic of Kazakhstan of January 22, 2016 No. 50 (it is registered in the Register of state registration of regulatory legal acts at No. 13206).
The claim of uslugopoluchatel concerning rendering the state services which arrived to the service provider, authorized body by assessment and quality control of rendering the state services is subject to consideration in compliance with procedure, the stipulated in Article 25 Laws of the Republic of Kazakhstan of April 15, 2013 "About the state services".
Information on procedure for appeal through the portal can be obtained by means of Single contact center.
12. In case of disagreement with results of the rendered state service, the uslugopoluchatel has the right to take a legal action in the procedure established by the legislation of the Republic of Kazakhstan.
4. Other requirements taking into account features of rendering the state service including rendered electronically
13. Addresses of places of rendering the state service are placed on Internet resources of the service provider - www.kgd.gov.kz, http://www.minfin.gov.kz/irj/portal/anon.
14. Uslugopoluchatel has possibility of receipt of the state service electronically through the Office of the taxpayer on condition of EDS availability.
15. Uslugopoluchatel has possibility of receipt of information on the status of rendering the state service in the mode of remote access by means of Single contact center.
16. Contact telephone numbers of Single contact center: 8-800-080-7777, 1414.
Appendix
to the Standard of the state service "Registration Accounting of Taxpayers on Value Added"
Appendix 6
to the Order of the Minister of Finance of the Republic of Kazakhstan of April 27, 2015 No. 284
Standard of the state service "Registration Accounting as the Electronic Taxpayer"
1. General provisions
1. The state service "Registration Accounting as the Electronic Taxpayer" (further – the state service).
2. The standard of the state service is developed by the Ministry of Finance of the Republic of Kazakhstan (further – the Ministry).
3. The state service appears territorial authorities of Committee of state revenues of the Ministry of areas, the cities and areas in the cities, in the territory of special economic zones (further – the service provider).
Reception of an application and issue of result of rendering the state service are performed:
1) the service provider through the centers of rendering services or web application "Office of the taxpayer" (further - the Office of the taxpayer);
2) through non-commercial joint-stock company "The Governments for Citizens state corporation (further - the State corporation);
3) by means of the web portal of "the electronic government": www.egov.kz (further – the portal).
2. Procedure for rendering the state service
4. Terms of rendering the state service:
1) statement on registration accounting - within 1 (one) working day from the date of acceptance of the tax statement;
2) cancellation or replacement of the digital signature (further – the EDS) – no later than one working day from the date of giving by uslugopoluchatel of the tax statement.
In case of the address to TsON day of acceptance does not enter rendering the state service in time;
2) cancellation or replacement of the digital signature (further - the EDS) - no later than one working day from the date of giving by uslugopoluchatel of the tax statement.
In case of the appeal to the State corporation day of acceptance does not enter rendering the state service in time;
3) the most allowed time of expectation for delivery of document package uslugopoluchatel to the service provider - 20 (twenty) minutes, in the State corporation - 15 (fifteen) minutes;
4) the most allowed time of expectation of servicing of uslugopoluchatel by the service provider - 20 (twenty) minutes, in the State corporation - 15 (fifteen) minutes.
5. Form of rendering the state service: electronic (partially automated) and (or) paper.
6. Is result of rendering the state service:
1) issue of the EDS;
2) cancellation of the EDS;
3) replacement of the EDS.
Form of provision of result of rendering the state service: electronic.
The result of rendering the state service is issued in division of body of state revenues in the location or residence of the taxpayer.
7. The state service is rendered on free basis to physical persons and legal entities (further – uslugopoluchatel).
8. Working schedule:
1) the service provider – Monday through Friday, from 9:00 till 18:30 o'clock with lunch break from 13:00 till 14:30 o'clock, except days off and holidays according to the labor law of the Republic of Kazakhstan.
Reception of an application and issue of result of rendering the state service is performed from 9:00 to 17:30 o'clock with lunch break from 13:00 to 14:30 o'clock.
The state service is rendered in turn, without making an appointment and the accelerated servicing;
2) the State corporation - Monday through Saturday, except for Sundays, holidays according to the labor law of the Republic of Kazakhstan according to the established working schedule from 9:00 to 20:00 o'clock, without interruption for lunch.
Acceptance is performed according to the procedure of electronic queue, in place of registration of uslugopoluchatel without the accelerated servicing, possibly booking of electronic queue by means of the portal;
3) the portal, the Office of the taxpayer – round the clock, except for technical breaks in connection with carrying out repair work (in case of the address of uslugopoluchatel after the termination of working hours, in days off and holidays according to the labor law of the Republic of Kazakhstan, reception of an application and issue of result of rendering the state service is performed the next working afternoon).
9. The list of the documents necessary for rendering the state service in case of the address of uslugopoluchatel or his representative under the notarized power of attorney:
to the service provider (in attendance procedure or by mail) or in the State corporation:
the tax statement in form according to appendix to this standard of the state service.
For identification of the identity of uslugopoluchatel the identity document is shown.
In case of the address to the service provider the uslugopoluchatel receives the coupon with mark about acceptance of document package, with indication of date and time of acceptance of document package.
In case of documents acceptance through the State corporation the receipt on acceptance of the relevant documents is issued to uslugopoluchatel.
In case of documents acceptance the service provider, the State corporation verifies copies with originals of documents then returns originals to uslugopoluchatel.
In the State corporation issue of ready documents is performed based on the receipt on acceptance of the relevant documents, in case of presentation of the identity certificate.
In case of receipt of the state service through the State corporation, the uslugopoluchatel gives the written consent to use of the data which are the secret protected by the law, containing in information systems in the form provided by the State corporation if other is not provided by the laws of the Republic of Kazakhstan;
on the portal:
the tax statement in electronic form.
About state registration as the individual entrepreneur containing in the state information systems, the worker of the service provider receives data on identity documents, on registration (re-registration) as the legal entity from the corresponding state information systems.
Reclamation from uslugopoluchatel of documents which can be received from information systems is not allowed.
In case of the address through the portal to uslugopoluchatel the status about acceptance of request for rendering the state service goes.
In representation cases uslugopoluchatel of incomplete document package according to the list provided by the standard of the state service, and (or) documents with the expired effective period the service provider refuses reception of an application.
10. The basis for refusal in rendering the state service is discrepancy of uslugopoluchatel and (or) the provided materials, objects, supplied and the information necessary for rendering the state service, to the requirements established by regulatory legal acts of the Republic of Kazakhstan.
In case of the appeal to the State corporation, in case of provision by uslugopoluchatel of incomplete document package according to the list, stipulated in Item 9 these standards of the state service, the employee of the State corporation refuses reception of an application and issues the receipt on refusal in documents acceptance in form according to appendix 2 to this standard of the state service.
3. Procedure for appeal of decisions, actions (failure to act) of the central state body, and also service providers and (or) their officials, the State corporation and (or) their workers concerning rendering the state services
11. Claims to decisions, action (failure to act) of the service provider and (or) their officials concerning rendering the state services move in the form of individual or collective written, oral or in electronic form, video conferencing, video messages addressed to the head of the service provider to the addresses specified in Item 14 of this standard of the state service.
The claim to actions (failure to act) of the employee of the State corporation is sent to the head of the State corporation to the addresses specified in Item 14 of this standard of the state service.
In the claim of uslugopoluchatel are specified:
1) surname, name, and also at will middle name, individual identification number, the postal address and contact telephone number - for physical person;
2) the name, business and identification number, the postal address, reference number (in the presence) and incoming document date - for the legal entity.
The address can be introduced through the representative of uslugopoluchatel. Registration of representation is made according to the procedure, established by the civil legislation of the Republic of Kazakhstan.
The appeal is signed by uslugopoluchatel, or the representative of uslugopoluchatel.
Confirmation of adoption of the claim is its registration (stamp, the entering number and date) in office of the service provider with indication of surname and initials of person which accepted the claim, term and the place of receipt of the answer to the made complaint.
Confirmation of adoption of the claim in the State corporation which arrived as if on purpose, and mail, is its registration (stamp, the entering number and registration date are put down on the second copy of the claim or the cover letter to the claim).
The official of the service provider considers the address in the form of individual, collective type, and also on means of the video message or video conferencing.
Acceptance of the video message is performed through branches of the State corporation in attendance procedure in case of presentation uslugopoluchately the identity document.
Employee of the State corporation:
performs identification of uslugopoluchatel;
writes down data of the identity document, in the "Registration of the Citizens Who Submitted the Video Message" magazine;
explains the basic rules of submission of the video message;
leads the applicant to video cabin for submission of the video message.
By results of consideration of the video message by the service provider the decision is made. The decision goes to uslugopoluchatel to the postal address. In addition the service provider places and directs the answer to the e-mail address provided by uslupoluchatel by means of the information system "Single Electronic Post System of State Bodies of the Republic of Kazakhstan".
Giving and consideration of the address by means of the video message or video conferencing is made according to the Rules of the address by means of video conferencing or the video message of physical persons and legal entities to heads of state bodies and their deputies approved by the order of the Minister of investments and development of the Republic of Kazakhstan of January 22, 2016 No. 50 (it is registered in the Register of state registration of regulatory legal acts at No. 13206).
The claim of uslugopoluchatel concerning rendering the state services which arrived to the service provider, the State corporation, authorized body by assessment and quality control of rendering the state services is subject to consideration in compliance with procedure, the stipulated in Article 25 Laws of the Republic of Kazakhstan of April 15, 2013 "About the state services".
Information on procedure for appeal through the portal can be obtained by means of Single contact center.
12. In case of disagreement with results of the rendered state service, the uslugopoluchatel has the right to take a legal action in the procedure established by the legislation of the Republic of Kazakhstan.
4. Other requirements taking into account features of rendering the state service including rendered electronically and through the State corporation
13. Uslugopoluchatelyam having permanent disorders of functions of organism, complete or partial loss of capability or opportunity to perform self-service, independently to move, be guided, documents acceptance is made by the employee of the State corporation with departure at the place of residence by means of the address through Single contact center for rendering the state service 1414, 8 800 080 7777.
14. Addresses of places of rendering the state service are placed on Internet resources:
the service provider - www.kgd.gov.kz, http://www.minfin.gov.kz/irj/portal/anon;
The state corporation - www.gov4c.kz.
15. Uslugopoluchatel has possibility of receipt of the state service electronically through the portal on condition of EDS availability.
16. Uslugopoluchatel has possibility of receipt of information on the status of rendering the state service in the mode of remote access by means of "personal account" on the portal, Single contact center.
17. Contact telephone numbers of Single contact center: 1414, 8-800-080-7777.
Appendix 1
to the Standard of the state service "Registration Accounting as the Electronic Taxpayer"
Appendix 2
to the Standard of the state service "Registration Accounting as the Electronic Taxpayer"
(Surname, name, in the presence middle name (further – full name),
or name of the organization of uslugopoluchatel)
________________________________
(address of uslugopoluchatel)
The receipt on refusal in documents acceptance
Being guided by Item 2 of article 20 of the Law of the Republic of Kazakhstan of April 15, 2013 "About the state services", the department No. __ branch of The Government for Citizens State corporation (to specify the address) refuses documents acceptance on rendering the state service "Registration Accounting as the Electronic Taxpayer" in view of representation of incomplete document package by you according to the list provided by the standard of the state service namely:
Name of missing documents:
7) ________________________________________;
8) ________________________________________;
9) ….
This receipt is constituted in 2 copies, on one for each party.
Full name (employee of the State corporation) (signature)
Contractor:
FIRST NAME, MIDDLE INITIAL, LAST NAME _____________
__________ phone
Received: Full name / signature of uslugopoluchatel
"___" _________ 20 __ year
Appendix 7
to the Order of the Minister of Finance of the Republic of Kazakhstan of April 27, 2015 No. 284
Standard of the state service "Assignment of Personal Identification Number (PIN Code) to Producers (Importers) of Separate Types of Oil Products, and also on Goods of Producers and Importers of Some Types of Excisable Products, Aviation Fuel and Fuel Oil"
1. General provisions
1. The state service "Assignment of Personal Identification Number (PIN Code) to Producers (Importers) of Separate Types of Oil Products, and also on Goods of Producers and Importers of Some Types of Excisable Products, Aviation Fuel and Fuel Oil" (further - the state service).
2. The standard of the state service is developed by the Ministry of Finance of the Republic of Kazakhstan (further - the Ministry).
3. The state service appears territorial authorities of Committee of state revenues of the Ministry of areas, cities of Astana, Almaty and Shymkent (further - the service provider).
Reception of an application and issue of result of rendering the state service are performed:
1) the service provider by means of the information system "Control of Production and Turnover of Excisable Products and Separate Types of Oil Products" (further - IS excise);
2) through non-commercial joint-stock company "The Governments for Citizens state corporation (further - the State corporation).
2. Procedure for rendering the state service
4. Terms of rendering the state service:
1) the written notice of producers of oil products, wholesale suppliers of the oil products performing import of oil products about assignment of PIN codes - not later, 5 (five) working days from the date of giving by uslugopoluchatel of documents;
2) the written notice of the uslugopoluchatel performing activities in the field of production in the Republic of Kazakhstan or import on customs area of the Republic of Kazakhstan of tobacco products of assignment of PIN codes - not later than 5 (five) five calendar days prior to realization by uslugopoluchatel of tobacco products;
3) the most allowed time of expectation for delivery of document package uslugopoluchatel to the service provider - 20 (twenty) minutes, in the State corporation - 15 (fifteen) minutes;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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The document ceased to be valid since July 27, 2020 according to Item 2 of the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of July 10, 2020 No. 665