of December 19, 2014 No. 573
About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of December 30, 2008 No. 637 "About some questions of tax administration"
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of December 30, 2008 No. 637 "About some questions of tax administration" (registered in the Register of state registration of regulatory legal acts at No. 5463, No. 27 published in the Yuridicheskaya Gazeta newspaper of February 20, 2009 (1624)) the following changes and amendments:
state Item 1 in the following edition:
"1. Approve:
1) the notification on the amount of the taxes estimated in body of state revenues in form according to appendix 1 to this order;
2) the notification on results of tax audit, in form according to appendix 2 to this order;
3) the notification on the added amounts of taxes and other obligatory payments of the budget, compulsory pension contributions, compulsory professional pension contributions, social assignments from date of submission of liquidating tax statements before date of completion of liquidating tax audit, in form according to appendix 3 to this order;
4) the notification on non-presentation of tax statements in time, established by the tax legislation of the Republic of Kazakhstan, in form according to appendix 4 to this order;
5) the notification on repayment of tax debt, in form according to appendix 5 to this order;
6) the notification on the address of collection on money on bank accounts of debtors, in form according to appendix 6 to this order;
7) the notification on elimination of the violations revealed by bodies of state revenues by results of cameral control in form according to appendix 7 to this order;
8) the notification on results of consideration of the claim of the taxpayer (tax agent) to the notification on results of tax audit and (or) the decision of higher body of state revenues passed by results of consideration of the claim to the notification in form according to appendix 8 to this order;
9) the notification on elimination of violations of the tax legislation of the Republic of Kazakhstan, in form according to appendix 9 to this order;
10) the notification on confirmation of the location (absence) of the taxpayer, in form according to appendix 10 to this order;
11) the notice on withdrawal of tax statements, in form according to appendix 11 to this order;
12) the notice on conducting tax audit, in form according to appendix 12 to this order;
13) the conclusion to the act of tax audit, in form according to appendix 13 to this order;
14) the conclusion by results of cameral control, in form according to appendix 14 to this order;
15) the decision on suspension of submission of tax statements or on refusal in suspension of submission of tax statements, in form according to appendix 15 to this order;
16) the decision on purpose of control, in form according to appendix 16 to this order;
17) the additional decision to the decision on purpose of control, in form according to appendix 17 to this order;
18) the decision on restriction on hand property on account of tax debt of the taxpayer (tax agent), debt on customs payments, taxes and the payer's penalty fee, in form according to appendix 18 to this order;
19) the act of the inventory of the taxpayer (tax agent), debt on customs payments, taxes and the payer's penalty fee limited at the disposal of property on account of tax debt, in form according to appendix 19 to this order;
20) the order of body of state revenues about suspension of account transactions on cash desk of the taxpayer (tax agent), in form according to appendix 20 to this order;
21) the resolution on the address of collection on the property of the taxpayer (tax agent) limited on hand, in form according to appendix 21 to this order;
22) the sales receipt according to appendix 22 to this order;
23) the book of sales receipts, in form according to appendix 23 to this order;
24) the book of accounting of cash, in form according to appendix 24 to this order;
25) the act of removal of the fiscal report, in form according to appendix 25 to this order;
26) the tax claim, in form according to appendix 26 to this order;
27) the requirement about elimination of violations of the tax legislation of the Republic of Kazakhstan, in form according to appendix 27 to this order;
28) the decision on refusal in removal from registration accounting on the value added tax, in form according to appendix 28 to this order;
29) the notification on the address of collection on money on bank accounts of debtors, in form according to appendix 29 to this order;
30) the order of body of state revenues about suspension of account transactions on cash desk of the payer, in form according to appendix 30 to this order;
31) the resolution on the address of collection on the property of the payer limited on hand, in form according to appendix 31 to this order;
32) the decision on cancellation of the decision on restriction on hand property and the act of the belongings list on account of tax debt of the taxpayer (tax agent), debt on customs payments, taxes and the payer's penalty fee, in form according to appendix 32 to this order;
33) the notification on the applied tax regime, in form according to appendix 33 to this order;
34) the patent for application of special tax regime for individual entrepreneurs, in form according to appendix 34 to this order;
35) the certificate of acceptance of the declaration on the individual income tax and property in electronic form, in form according to appendix 35 to this order;
36) the notification on acceptance or rejection of tax statements by body of state revenues in electronic form, in form according to appendix 36 to this order;
37) the notification on prolongation of term of submission of tax statements, in form according to appendix 37 to this order;
38) the decision of body of state revenue on withdrawal of tax statements in form according to appendix 38 to this order;
39) the certificate of acceptance of the declaration on the individual income tax and property on paper, in form according to appendix 39 to this order;
40) the notice on the violations revealed by results of cameral control in form according to appendix 40 to this order;
41) the decision on refusal in statement on registration accounting on the value added tax, in form according to appendix 41 to this order;
42) the decision on removal from registration accounting on the value added tax, in form according to appendix 42 to this order;
43) the decision on removal from registration accounting of the taxpayer performing separate types of activity in form according to appendix 43 to this order;
44) registration card of cash register, in form according to appendix 44 to this order;
45) permission of body of state revenue to violation of integrity of seal of cash register, in form according to appendix 45 to this order;
46) the decision on change (about refusal in change) payment due date of the value added tax on imported goods, in form according to appendix 46 to this order;
47) the decision on change (about refusal in change) completion dates of the tax liability on tax payment, other obligatory payments in the budget and (or) penalty fee, in form according to appendix 47 to this order;
48) the notification on receipt of state revenues of data by body from the statement for commodity importation and payment of indirect taxes which arrived from tax authorities of state members of the Customs union in form according to appendix 48 to this order.";
state Item 2 in the following edition:
"2. Recognize invalid some regulatory legal acts of the Republic of Kazakhstan according to appendix 49 to this order.";
be reworded as follows appendices 1-42 according to appendices 1-42 to this order;
add with appendices 43-48 according to appendices 43-48 to this order;
be reworded as follows appendix 37 according to appendix 49 to this order.
2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) 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 in the Ministry of Justice of the Republic of Kazakhstan the direction on official publication in mass media and information system of law of Ad_let;
3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.
3. This order becomes effective since January 1, 2015 and is subject to official publication.
Minister of Finance of the Republic of Kazakhstan
B. Sultanov
to the Order of the Minister of Finance of the Republic of Kazakhstan of December 19, 2014 No. 573
Appendix 1
to the Order of the Minister of Finance of the Republic of Kazakhstan of December 30, 2008 No. 637
Form
The notification on the amount of the taxes estimated in body of state revenues
"____" _____________ 20 ___ years No. __________
________________________________________________________________________________________________________
(name of state body)
according to articles 32 and 607 of the Code of the Republic of Kazakhstan "In the budget" (Tax code) notifies you on taxes and other obligatory payments
________________________________________________________________________________________________________
(surname, name, middle name (in case of its availability), the address)
Individual Identification Number (IIN) __________________________________________________________
about need of payment of the following taxes in the budget:
tenge
|
Types of tax |
Location of the taxation object |
Taxation object |
Tax base |
Code of budget classification |
Tax amount for the current year CPP (code of purpose of payment) 991 |
Shortage (-), overpayment (+) last years CPP (code of purpose of payment) 994 |
Penalty fee CPP (code of purpose of payment) 992 |
Total to payment |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
|
|
|
|
|
|
|
|
|
|
for ______________________________________________________________________________________________________
(tax period)
Till October 1 20 __ years you need to pay this amount.
In case of failure to pay this amount in time, specified in this notification, the penalty fee in the amount of, stipulated in Clause 610 Tax codes is charged.
In case of failure to pay assessed taxes in the budget in time specified by this notification the question of attraction you to the administrative responsibility according to the Code of the Republic of Kazakhstan about administrative offenses will be considered.
According to Articles 686, 687 Tax codes you have the right to appeal actions (failure to act) of officials of bodies of state revenues to higher body of state revenues or in court, according to the procedure, provided by the laws of the Republic of Kazakhstan.
Head
_________________________________________________________ state body
(surname, name, middle name (in case of its availability), the signature, seal)
Received the notification ___________________________________________________________
(surname, name, middle name (in case of its availability), the taxpayer, IIN, the signature, date)
Notification
it is handed to the taxpayer ______________________________________________________
(surname, name, middle name (in case of its availability), the official
state body, signature, date)
Notification
it is sent to the taxpayer __________________________________________________
(the document confirming the fact of sending and (or) obtaining)
to the Order of the Minister of Finance of the Republic of Kazakhstan of December 19, 2014 No. 573
Appendix 2
to the Order of the Minister of Finance of the Republic of Kazakhstan of December 30, 2008 No. 637
Form
Notification on results of tax audit
"____" _____________ 20 ___ years No. __________
According to Articles 607, 638 Codes of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and based on the act of tax audit from "____" ______________ 20 ___ years No. _____
____________________________________________________________________________________________________________
(name of state body)
notifies you
____________________________________________________________________________________________________________
(surname, name, middle name (in case of its availability), full name of the taxpayer)
Individual Identification Number / Business-identifikatsionny Number (IIN/BIN)
_________________________________________________________________________________________________________
1) about the added amount of taxes and other obligatory payments of the budget and penalty fee:
tenge
|
|
_____________________________ (code, name of payment) |
_____________________ (payment amount) |
_____________ (penalty fee amount) |
|
|
_____________________________ (code, name of payment) |
_____________________ (payment amount) |
_____________ (penalty fee amount) |
|
|
_____________________________ (code, name of payment) |
_____________________ (payment amount) |
_____________ (penalty fee amount) |
|
|
_____________________________ (code, name of payment) |
_____________________ (payment amount) |
_____________ (penalty fee amount) |
|
Total |
|
| |
for ______________________________________________________________________________________________________
(the checked period)
2) about the added amount of compulsory pension contributions, compulsory professional pension contributions, social assignments and penalty fee:
tenge
|
|
_____________________________ (code, name of payment) |
_____________________ (payment amount) |
_____________ (penalty fee amount) |
|
|
_____________________________ (code, name of payment) |
_____________________ (payment amount) |
_____________ (penalty fee amount) |
|
|
_____________________________ (code, name of payment) |
_____________________ (payment amount) |
_____________ (penalty fee amount) |
|
Total |
|
| |
for ______________________________________________________________________________________________________
(the checked period)
3) about the amount of the reduced loss which is not subject to payment in the budget:
tenge
|
_________________________________________________________________________________________________________ (loss amount) |
for _______________________________________________________________________________________________________
(the checked period)
4) about the amount of exceeding of the value added tax carried in offsetting over the amount of the accrued tax which is not confirmed to return, not subject to payment in the budget:
____________________________________________________________________________________________________ tenge
|
______________________________________ (code, name of tax) |
__________________________________ (tax amount) |
for _______________________________________________________________________________________________________
(the checked period)
5) about the amount of exceeding of the value added tax returned from the budget and not confirmed to return:
tenge
|
______________________________ (code, name of tax) |
______________________ (tax amount) |
_____________________ (penalty fee amount) |
for _____________________________________________________________________________________________________
(the checked period)
6) about the amount of the corporate (individual) income tax withheld at payment source, from the income of nonresidents, the payment which is not confirmed to return, not subject in the budget:
tenge
|
________________________________________ (code, name of tax) |
__________________________________ (tax amount) |
for _____________________________________________________________________________________________________
(the checked period)
According to Item 2 of Article 608, Item 5 of article 638 of the Tax Code it is necessary for you within thirty working days from the date of, the delivery (obtaining) of this notification following behind day to pay the amount of taxes and other obligatory payments of the budget and penalty fee in the amount of
___________________________________________________________________________________________________________
in
___________________________________________________________________________________________________________
(name of state body)
BIN ___________________________________________________________________________________________________
into the account ¹_______________________________________________________________________________________________
(state body)
in ______________________________________________________________________________________________________,
(Management of treasury, BIC)
and also to transfer the amount of compulsory pension contributions, compulsory professional pension contributions, social assignments and penalty fee in the amount of
___________________________________________________________________________________________________________
in the Republican state state company "State Center for Pension Payment".
In case of failure to carry out of legal requirements of bodies of state revenues and their officials measures of administrative punishment according to the Code of the Republic of Kazakhstan about administrative offenses will be applied to you.
According to Item 6 of article 638 of the Tax Code in case of the consent of the taxpayer (tax agent) with the added amounts of taxes, other obligatory payments of the budget and the penalty fee specified in the notification on results of tax audit, completion dates of the tax liability on tax payment, other obligatory payments in the budget, and also obligations on payment of penalty fee can be prolonged for sixty working days according to the statement of the taxpayer (tax agent) with appendix of the payment schedule. At the same time the specified amount is subject to payment in the budget with charge of penalty fee for each day of prolongation of payment due date and is paid by equal shares in each fifteen working days of the specified period.
Completion date of the tax liability on payment of the amounts of excise and taxes withheld at payment source, and also the added amounts of taxes, other obligatory payments of the budget added by results of tax audit and penalty fee by results of tax audit after appeal of results of check is not subject to prolongation.
According to articles 666 and 667 of the Tax Code you have the right to appeal this notification in higher body of state revenues within thirty working days from the date of delivery or in court.
Head (deputy manager)
______________________________________________________ state body
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The document ceased to be valid since March 24, 2018 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 146