ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN
of June 4, 2015 No. 348
About approval of regulations of the state services rendered by bodies of state revenues of the Republic of Kazakhstan
According to the subitem 2) 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. 595 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 04.10.2017;
2) regulations of the state service "Registration Accounting of Person Who Is Engaged in Private Practice" according to appendix 2 to this order;
3) regulations of the state service "Registration of Taxpayers" according to appendix 3 to this order;
4) No. 595 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 04.10.2017;
5) regulations of the state service "Registration Accounting of Taxpayers on Value Added" according to appendix 5 to this order;
6) regulations of the state service "Registration Accounting as the Electronic Taxpayer" according to appendix 6 to this order;
7) regulations 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. 312 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 16.05.2017;
9) No. 21 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 20.01.2016;
10) regulations of the state service "Licensing, on Tobacco Products Manufacture" according to appendix 10 to this order;
11) regulations of the state service "Licensing, on Production of Ethyl Alcohol" according to appendix 11 to this order;
12) regulations of the state service "Licensing, on Production of Alcoholic Products" according to appendix 12 to this order;
13) regulations of the state service "Licensing, on 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) regulations of the state service "Licensing, on 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) regulations 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) regulations 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) regulations of the state service "Confirmation of Residence of the Republic of Kazakhstan" according to appendix 17 to this order;
18) regulations of the state service "Issue of Accounting and Control Brands on Alcoholic Products (Except for Wine Materials, Beer and Beer Drink)" according to appendix 18 to this order;
19) regulations of the state service "Issue of Excise Stamps on Tobacco Products" according to appendix 19 to this order;
20) regulations of the state service "Suspension (Prolongation, Renewal) of Submission of Tax Statements" according to appendix 20 to this order;
21) regulations 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) regulations of the state service "Explanation of the Tax Legislation of the Republic of Kazakhstan" according to appendix 22 to this order;
23) regulations of the state service "Acceptance of Tax Statements" according to appendix 23 to this order;
24) regulations of the state service "Withdrawal of Tax Statements" according to appendix 24 to this order;
25) regulations 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) regulations of the state service "Value Added Tax Return from the Budget" according to appendix 26 to this order;
27) regulations of the state service "The Income Tax Return, Withheld at Payment Source" according to appendix 27 to this order;
28) regulations 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. 119 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 18.02.2019;
30) regulations 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) regulations of the state service "Statement and Removal from Accounting of the Cash Registers (CR)" according to appendix 31 to this order;
32) regulations 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) regulations 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) regulations of the state service "Inclusion in the Register of Authorized Economic Operators" according to appendix 34 to this order;
35) regulations of the state service "Inclusion in the Register of Customs Representatives" according to appendix 35 to this order;
36) regulations of the state service "Inclusion in the Register of Customs Carriers" according to appendix 36 to this order;
37) No. 119 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 18.02.2019;
38) regulations of the state service "Adoption of Provisional Solutions about Goods Origin" according to appendix 38 to this order;
39) regulations of the state service "Adoption of the Provisional Solution about Classification of Goods" according to appendix 39 to this order;
40) No. 312 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 16.05.2017;
41) No. 119 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 18.02.2019;
42) regulations 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) regulations of the state service "Customs Clearance of Goods" according to appendix 43 to this order;
44) regulations 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) regulations of the state service "Inclusion in the Register of Owners of Warehouses of Temporary Storage" according to appendix 45 to this order;
46) regulations of the state service "Inclusion in the Register of Owners of Customs Warehouses" according to appendix 46 to this order;
47) regulations of the state service "Inclusion in the Register of Owners of Free Warehouses" according to appendix 47 to this order;
48) regulations of the state service "Inclusion in the Register of Owners of Duty-free Shops" according to appendix 48 to this order;
49) regulations of the state service "Inclusion in the Register of Owners of Storage Locations of Own Goods" according to appendix 49 to this order;
50) regulations 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) regulations of the state service "Change of Payment Due Dates of Import Customs Duties" according to appendix 51 to this order;
52) regulations 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. 119 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 18.02.2019;
54) regulations of the state service "The Statement from Personal Account about Condition of Calculations with the Budget, and also on Social Payments" according to appendix 54 to this order.
1) the order of the Deputy - the Prime minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of June 26, 2014 No. 292 "About approval of regulations of the state services rendered by customs authorities of the Republic of Kazakhstan" (registered in the Register of state registration of regulatory legal acts at No. 9659, published in information system of law of Ad_let on August 6, 2014);
2) the order of the Deputy - the Prime minister of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of July 2, 2014 No. 298 "About approval of regulations of the state services of bodies of Tax Service of the Republic of Kazakhstan" (registered in the Register of state registration of regulatory legal acts at No. 9654, published in information system of law of Ad_let on August 29, 2014).
3. 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 its direction on official publication in periodic printing editions 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.
4. This order becomes effective after day of its first official publication.
Minister of Finance of the Republic of Kazakhstan
B. Sultanov
Appendix 1
to the Order of the Minister of Finance of the Republic of Kazakhstan of June 4, 2015 No. 348
Regulations of the state service "Registration Accounting of the Individual Entrepreneur"
No. 595 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 04.10.2017
Appendix 2
to the Order of the Minister of Finance of the Republic of Kazakhstan of June 4, 2015 No. 348
Regulations 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) is rendered based on the Standard of the state service "Registration Accounting of Person Who Is Engaged in Private Practice" approved by the 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" (registered in the Register of state registration of regulatory legal acts at No. 11273) (further - the Standard), territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, the cities and areas in the cities, in the territory of special economic zones (further - the service provider).
Documents acceptance and issue of result of rendering the state service are performed through:
1) the centers of rendering services (further - TsOU);
2) non-commercial joint-stock company "The Government for Citizens state corporation (further - the State corporation);
3) by means of web - the portal of "the electronic government": www.egov.kz (further - the portal).
2. Form of rendering the state service: electronic (partially automated) and (or) paper.
3. Are result of rendering the state service:
1) statement on registration accounting as person who is engaged in private practice and change of their registration data;
2) removal from registration accounting as person who is engaged in private practice and placement on the Internet - resource of www.kgd.gov.kz authorized body 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;
3) the motivated answer of the service provider about refusal in rendering the state service in the bases specified in Item 10 of the Standard.
Form of provision of result of rendering the state service: electronic and (or) paper.
2. Operations procedure of structural divisions (workers) of the service provider in the course of rendering the state service
4. The basis for the procedure (action) for rendering the state service is representation by uslugopoluchatel of the tax statement, and also the documents specified in Item 9 of the Standard.
5. Procedure (actions) of process of rendering the state service:
1) documents acceptance - 20 (twenty) minutes:
the worker responsible for documents acceptance in the presence of uslugopoluchatel:
verifies the data reflected in the tax statement with the identity document - 2 (two) minutes;
checks completeness of the submitted documents and appendices - 3 (three) minutes;
checks the data specified in the tax statement of the taxpayer with the data which are available in registration data of the information system "The Integrated Taxation Information System" (further - IS INIS) - 5 (five) minutes;
registers the tax statement in IS INIS - 5 (five) minutes;
specifies the entering document number, the issued IS INIS, the surname, initials on the second copy of the tax statement and undersigns for it - 3 (three) minutes;
issues to uslugopoluchatel the coupon about receipt of the tax statement (further - the coupon), according to appendix 1 to these Regulations of the state service - 2 (two) minutes;
2) the worker responsible for document handling processes entrance documents:
in case of registration of person who is engaged in private practice - within 1 (one) working day from the date of submission of documents;
in case of change of data on the location of person who is engaged in private practice - within 1 (one) working day following behind day of submission of documents;
in case of removal from accounting of person who is engaged in private practice on condition of lack of the unexecuted tax liabilities - no later than 3 (three) working days;
3) the worker responsible for issue of documents, in case of the address of uslugopoluchatel with the identity document, registers output documents in the magazine of issue of output documents (further - the Magazine), according to appendix 2 to these Regulations of the state service and issues them purposely under list - 10 (ten) minutes.
3. Order of interaction of structural divisions (workers) of the service provider in the course of rendering the state service
6. In the course of rendering the state service workers of TsOU of the service provider participate.
7. The worker responsible for documents acceptance accepts, checks, registers and enters documents into IS INIS submitted by uslugopoluchatel.
8. The worker responsible for documents acceptance transfers documents to the worker responsible for document handling.
9. The worker responsible for issue of documents, in case of the address of uslugopoluchatel with the coupon and the identity document, registers output documents in the Magazine and issues them purposely under list in the Magazine.
10. The flowchart of the sequence of procedures (actions) for rendering the state service "Registration Accounting of Person Who Is Engaged in Private Practice" is given in appendix 3 to these Regulations of the state service.
4. Order of interaction with the State corporation and (or) other service providers, and also procedure for use of information systems in the course of rendering the state service
11. The chart of functional interaction when rendering the state service through the portal reflecting procedure for the address and the sequence of procedures (actions) of the service provider and uslugopoluchatel is given in appendix 4 to these Regulations of the state service:
1) the uslugopoluchatel performs registration on the portal by means of the registration certificate of the digital signature (further - the EDS) which is stored in the Internet - the browser of the computer of uslugopoluchatel, at the same time system automatically is tightened and remains data on uslugopoluchatel with the state database of physical persons / the state database of legal entities (further - GBD FL/GBD of SPINNING TOPS) (it is performed for the unregistered uslugopoluchatel on the portal);
2) process 1 - input process by uslugopoluchatel of individual identification number / business of identification number (further - the IIN/bin), the password (authorization process) or authorization by means of the registration certificate EDS on the portal for receipt of the state service;
3) condition 1 - check on the portal of authenticity of data on the registered uslugopoluchatel through login (IIN/bin) and the password, also data on uslugopoluchatel;
4) process 2 - forming on the portal of the message on refusal in authorization in connection with the available violations in data of uslugopoluchatel;
5) process 3 - the choice by uslugopoluchatel of the state service specified in these Regulations of the state service, conclusion to the request form screen for rendering the state service and filling with uslugopoluchatel of form (data entry) taking into account its structure and format requirements, and also automatically request through lock of the electronic government (further - ShEP) about data of uslugopoluchatel in GBD FL/GBD of SPINNING TOPS;
6) condition 2 - verification of data of uslugopoluchatel on GBD FL/GBD of SPINNING TOPS;
7) process 4 - forming of the message on refusal in required state service in connection with not confirmation of data of uslugopoluchatel in GBD FL/GBD of SPINNING TOPS;
8) process 5 - the choice by uslugopoluchatel of the registration certificate EDS for the certificate, signing of request;
9) condition 3 - check on the portal of effective period of the registration certificate EDS and absence in the list of the withdrawn (cancelled) registration certificates, and also compliance of identification data (between the IIN/bin, specified in request, and the IIN/bin, specified in the registration certificate EDS);
10) process 6 - forming of the message on refusal in required state service in connection with not confirmation of authenticity of the EDS of uslugopoluchatel;
11) process 7 - the certificate of request for rendering the state service by means of the EDS of uslugopoluchatel and the direction of the electronic document (request) through ShEP in IS INIS for processing by the service provider;
12) process 8 - registration of the electronic document in IS INIS;
13) condition 4 - check (processing) of request by the service provider;
14) process 9 - forming of the motivated answer about refusal in IS INIS, due to the lack in IS INIS of the taxpayer with the specified details;
15) process 10 - obtaining by uslugopoluchatel of the result of the state service created in IS INIS. The electronic document is created with use of the EDS of the authorized person of the service provider.
12. Procedure (actions) of the service provider for rendering the state service in case of representation uslugopoluchately documents in the State corporation in attendance procedure on paper:
The employee of the State corporation accepts 1), checks the documents submitted by uslugopoluchatel to the State corporation, sends uslugopoluchatel to the sector of self-service of "Connection Point" - 10 (ten) minutes;
2) the uslugopoluchatel performs the actions specified in Item 11 of these Regulations of the state service.
13. Reference books of business processes of rendering the state service "Registration Accounting of Person Who Is Engaged in Private Practice" are given in appendices 5, 6 and 7 to these Regulations of the state service.
Appendix 1
to Regulations of the state service "Registration Accounting of Person Who Is Engaged in Private Practice"
Appendix 2
to Regulations of the state service "Registration Accounting of Person Who Is Engaged in Private Practice"
form
Magazine of issue of output documents
|
No. No. of payment order |
Taxpayer |
Data on the output document |
First name, middle initial, last name (in case of its availability) received the output document |
The name of the document shown for receipt of the output document (the power of attorney, the identity certificate and other documents) |
Signature |
Date of issue of the output document | |||
|
The name, First name, middle initial, last name (in case of its availability) |
IIN/BIN |
Name |
Number |
Series | |||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
|
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|
|
|
|
|
|
|
|
Appendix 3
to Regulations of the state service "Registration Accounting of Person Who Is Engaged in Private Practice"
Flowchart of the sequence of procedures (actions) for rendering the state service "Registration Accounting of Person Who Is Engaged in Private Practice"
* NZ-tax statement
Appendix 4
to Regulations of the state service "Registration Accounting of Person Who Is Engaged in Private Practice"
The chart of functional interaction when rendering the state service through the portal
Symbols:
Appendix 5
to Regulations of the state service "Registration Accounting of Person Who Is Engaged in Private Practice"
Reference book of business processes of rendering the state service "Registration Accounting of Person Who Is Engaged in Private Practice"
Appendix 6
to Regulations of the state service "Registration Accounting of Person Who Is Engaged in Private Practice"
The reference book of business processes of rendering the state service "Registration Accounting of Person Who Is Engaged in Private Practice" through the portal
Appendix 7
to Regulations of the state service "Registration Accounting of Person Who Is Engaged in Private Practice"
The reference book of business processes of rendering the state service "Registration Accounting of Person Who Is Engaged in Private Practice" through the State corporation
Appendix 3
to the Order of the Minister of Finance of the Republic of Kazakhstan of June 4, 2015 No. 348
Regulations of the state service "Registration of Taxpayers"
1. General provisions
1. The state service "Registration of Taxpayers" (further – the state service) is rendered based on the Standard of the state service "Registration of Taxpayers" approved by the 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" (registered in the Register of state registration of regulatory legal acts at No. 11273) (further – the Standard), territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, the cities and areas in the cities, in the territory of special economic zones (further – the service provider).
Documents acceptance and issue of result of rendering the state service are performed through:
1) the service provider through the centers of rendering services (further - TsOU);
2) non-commercial joint-stock company "The Government 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. Form of rendering the state service: electronic (partially automated) and (or) paper.
3. Is result of rendering the state service:
1) issue of the registration certificate in the form approved by authorized body (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 the Standard.
Form of provision of result of rendering the state service: paper.
2. Operations procedure of structural divisions (workers) of the service provider in the course of rendering the state service
4. The basis for the procedure (action) for rendering the state service is representation by uslugopoluchatel of the tax statement, and also the documents specified in Item 9 of the Standard.
5. Procedure (actions) of process of rendering the state service:
1) documents acceptance – 20 (twenty) minutes:
the worker responsible for documents acceptance in the presence of uslugopoluchatel:
verifies the data reflected in the tax statement with the identity document (in case of representation of interests of physical person checks availability of the notarized power of attorney in which the specific list of powers of the authorized representative of uslugopoluchatel shall be specified or in case of presentation of the power of attorney checks availability of the signature of the head and seal of the legal entity for representation of interests of the legal entity) – 2 (two) minutes;
checks completeness of the submitted documents – 3 (three) minutes;
checks the data specified in the tax statement of the taxpayer with the data which are available in registration data of the information system "The Integrated Taxation Information System" (further – IS INIS) – 5 (five) minutes;
registers the tax statement in IS INIS – 5 (five) minutes;
specifies the entering document number, the issued IS INIS, the surname, initials on the second copy of the tax statement and undersigns for it – 3 (three) minutes;
issues to uslugopoluchatel the coupon about receipt of the tax statement (further – the coupon), according to appendix 1 to these Regulations of the state service – 2 (two) minutes;
2) the worker responsible for document handling processes entrance documents:
when entering information about the taxpayer into GBDNP – within 3 (three) working days;
in case of modification of registration data of the taxpayer of GBDNP – within 3 (three) working days;
in case of removal from registration accounting of the nonresident – within 1 (one) working day;
3) the worker responsible for issue of documents, in case of the address of uslugopoluchatel with the identity document, registers output documents in the magazine of issue of output documents (further – the Magazine), according to appendix 2 to these Regulations of the state service and issues them purposely under list in the Magazine – 10 (ten) minutes.
3. Order of interaction of structural divisions (workers) of the service provider in the course of rendering the state service
6. In the course of rendering the state service workers of TsOU of the service provider participate.
7. The worker responsible for documents acceptance accepts, checks, registers and enters the documents submitted by uslugopoluchatel into IS INIS.
8. The worker responsible for documents acceptance transfers documents to the worker responsible for document handling.
9. The worker responsible for issue of documents, in case of the address of uslugopoluchatel with the identity document, registers output documents in the Magazine and issues them purposely under list in the magazine – 10 (ten) minutes.
10. The flowchart of the sequence of procedures (actions) for rendering the state service "Registration of Taxpayers", is given in appendix 3 to these Regulations of the state service.
4. Order of interaction with the State corporation and (or) iniy service providers, and also procedure for use of information systems in the course of rendering the state service
11. The chart of functional interaction when rendering the state service through the portal reflecting procedure for the address and the sequence of procedures (actions) of the service provider and uslugopoluchatel is given in appendix 4 to these Regulations of the state service:
1) the uslugopoluchatel performs registration on the portal by means of the registration certificate of the digital signature (further – the EDS) or by means of the individual identification number / business of identification number (further – the IIN/bin) and the password (it is performed for the unregistered uslugopoluchatel on the portal);
2) process 1 – input process uslugopoluchately IIN/BIN of the password (authorization process) or authorization by means of the registration certificate EDS on the portal for receipt of the state service;
3) condition 1 – check on the portal of authenticity of data on the registered uslugopoluchatel through login (IIN/bin) and the password, also data on uslugopoluchatel;
4) process 2 – forming on the portal of the message on refusal in authorization in connection with the available violations in data of uslugopoluchatel;
5) process 3 – the choice by uslugopoluchatel of the service specified in these Regulations of the state service, and also automatically request through lock of the electronic government (further – ShEP) about the physical persons this uslugopoluchatel in the state database / the state database of legal entities (further – GBD FL/GBD of SPINNING TOPS);
6) condition 2 – verification of data of uslugopoluchatel on GBD FL/GBD of SPINNING TOPS;
7) process 4 – forming of the message on refusal in required state service in connection with not confirmation of data of uslugopoluchatel in GBD FL/GBD of SPINNING TOPS;
8) process 5 – the choice by uslugopoluchatel of the registration certificate EDS for the certificate, signing of request;
9) condition 3 – check on the portal of effective period of the registration certificate EDS and absence in the list of the withdrawn (cancelled) registration certificates, and also compliance of identification data (between the IIN/bin specified in request and the IIN/bin specified in the registration certificate EDS);
10) process 6 – forming of the message on refusal in required state service in connection with not confirmation of authenticity of the EDS of uslugopoluchatel;
11) process 7 – the certificate of request for rendering the state service by means of the EDS of uslugopoluchatel and automatic transition from the portal to web application "Office of the taxpayer" (further – KNP);
12) process 8 – conclusion to the request form screen for rendering the state service and filling with uslugopoluchatel of form (data entry) taking into account its structure and format requirements, and attachment to request form of necessary copies of documents in electronic form, specified in Item 9 of the Standard;
13) process 9 – registration of the electronic document KNP;
14) process 10 – sending an inquiry (statements) in IS INIS;
15) condition 4 – check (processing) of request by the service provider;
16) process 11 – forming of the message on refusal in required state service in connection with the available violations;
17) process 12 – obtaining by uslugopoluchatel on the portal and on KNP of the result of the state service created in IS INIS. The electronic document is created with use of the EDS of the authorized person of the service provider.
12. Procedure (actions) of the service provider for rendering the state service in case of representation uslugopoluchately documents in the State koroporation in attendance procedure on paper:
The employee of the State corporation accepts 1), checks the documents submitted by uslugopoluchatel to the State corporation, sends uslugopoluchatel to the sector of self-service of "Connection Point" – 10 (ten) minutes;
2) the uslugopoluchatel performs the actions specified in Item 11 of these Regulations of the state service.
13. Reference books of business processes of rendering the state service "Registration of Taxpayers" are given in appendices 5, 6 and 7 to these Regulations of the state service.
Appendix 1
to Regulations of the state service "Registration of Taxpayers"
See Appendix 1 (32Kb In original language)
Appendix 2
to Regulations of the state service "Registration of Taxpayers"
form
Magazine of issue of output documents
|
Taxpayer |
Data on the output document |
First name, middle initial, last name received the output document |
The name of the document shown for receipt of the output document (the power of attorney, the identity certificate and so on) |
Signature |
Date of issue of the output document | ||||
|
Name, F.I.O. |
IIN/BIN |
Name |
Number |
Series | |||||
|
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 | |
|
|
| ||||||||
Appendix 3
to Regulations of the state service "Registration of Taxpayers"
See Appendix 3 (43Kb In original language)
Appendix 4
to Regulations of the state service "Registration of Taxpayers"
See Appendix 4 (59Kb In original language)
Appendix 5
to Regulations of the state service "Registration of Taxpayers"
Reference book of business processes of rendering the state service "Registration of Taxpayers"
Appendix 6
to Regulations of the state service "Registration of Taxpayers"
The reference book of business processes of rendering the state service "Registration of Taxpayers" through the portal
Appendix 7
to Regulations of the state service "Registration of Taxpayers"
The reference book of business processes of rendering the state service "Registration of Taxpayers" through the State corporation
Appendix 4
to the Order of the Minister of Finance of the Republic of Kazakhstan of June 4, 2015 No. 348
Regulations of the state service "Registration Accounting of the Taxpayer Performing Separate Types of Activity"
No. 595 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 04.10.2017
Appendix 5
to the Order of the Minister of Finance of the Republic of Kazakhstan of June 4, 2015 No. 348
Regulations 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) is rendered based on the standard of the state service "Registration Accounting of Taxpayers on Value Added" approved by the 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" (it is registered in the Register of state registration of regulatory legal acts at No. 11273) (further - the Standard), territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on 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) the centers of rendering services (further - TsOU);
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) CUAN;
2) Office of the taxpayer.
2. Form of rendering the state service: electronic (partially automated) and (or) paper.
3. 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 about refusal in rendering the state service in the bases specified in Item 10 of the Standard.
Form of provision of result of rendering the state service: electronic.
2. Operations procedure of structural divisions (workers) of the service provider in the course of rendering the state service
4. The basis for the procedure (action) for rendering the state service is representation by uslugopoluchatel of the tax statement, and also the documents specified in Item 9 of the Standard, or statement for state registration of the legal entity with the mark "Registration as the Payer of the VAT".
5. Procedure (actions) of process of rendering the state service:
1) documents acceptance - 10 (ten) minutes:
the worker responsible for documents acceptance in the presence of uslugopoluchatel:
checks availability at uslugopoluchatel of the right of statement to registration VAT accounting according to regulations of Item 1 of Article 82, of Item 1 of article 83 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget (Tax code)" - 5 (five) minutes;
verifies the data reflected in the tax statement with the identity document (in case of representation of interests of the individual entrepreneur checks availability of the notarized power of attorney in which the specific list of powers of the authorized representative of uslugopoluchatel shall be specified or in case of presentation of the power of attorney checks availability of the signature of the head and seal of the legal entity for representation of interests of the legal entity) - 2 (two) minutes;
checks the data specified in the tax statement of the taxpayer with the data which are available in registration data of the information system "The Integrated Taxation Information System" (further - IS INIS), and also compliance of the location address specified in the tax statement, to the address reflected in registration data IS INIS - 2 (two) minutes;
registers, enters the tax statement into the information system "Services of Processing of Tax Statements" (further - IS SONO) - 3 (three) minutes;
specifies the entering document number, the issued IS SONO, the surname, initials on the second copy of the tax statement and undersigns for it - 2 (two) minutes;
issues to uslugopoluchatel the coupon about receipt of the tax statement (further - the coupon) according to appendix 1 to these Regulations of the state service - 1 (one) minute;
2) the worker responsible for document handling processes entrance documents:
in case of statement on registration VAT accounting - within 1 (one) working day;
in case of removal from registration VAT accounting, or motivated refusal in removal from registration VAT accounting - within 5 (five) working days.
3. Order of interaction of structural divisions (workers) of the service provider in the course of rendering the state service
6. In the course of rendering the state service workers of TsOU of the service provider participate.
7. The worker responsible for documents acceptance accepts, checks, registers and enters the documents submitted by uslugopoluchatel into IS SONO.
8. The worker responsible for documents acceptance transfers documents to the worker responsible for document handling.
4. Order of interaction with non-commercial joint-stock company "The Government for Citizens state corporation and (or) other service providers, and also procedure for use of information systems in the course of rendering the state service
9. The chart of functional interaction when rendering the state service through the Office of the taxpayer reflecting procedure for the address and the sequence of procedures (actions) of the service provider and uslugopoluchatel is given in appendix 2 to these Regulations of the state service:
1) the uslugopoluchatel performs registration in the Office of the taxpayer by means of the registration certificate of the digital signature (further - the EDS);
2) process 1 - authorization of uslugopoluchatel by means of the registration certificate EDS in the Office of the taxpayer for receipt of the state service;
3) condition 1 - check in the Office of the taxpayer of authenticity of data on the registered uslugopoluchatel through the login IIN/BIN and the password, also data on uslugopoluchatel;
4) process 2 - forming in the Office of the taxpayer of the message on refusal in authorization in connection with the available violations in data of uslugopoluchatel;
5) process 3 - the choice by uslugopoluchatel of the state service specified in these Regulations of the state service;
6) condition 2 - verification of registration data of uslugopoluchatel;
7) process 4 - forming of the message on refusal in required state service in connection with not confirmation of data of uslugopoluchatel;
8) process 5 - the choice by uslugopoluchatel of the registration certificate EDS for the certificate, signing of request;
9) condition 3 - check in the Office of the taxpayer of effective period of the registration certificate EDS and absence in the list of the withdrawn (cancelled) registration certificates, and also compliance of identification data (between the IIN/bin specified in request and the IIN/bin specified in the registration certificate EDS);
10) process 6 - forming of the message on refusal in required state service in connection with not confirmation of authenticity of the EDS of uslugopoluchatel;
11) process 7 - the certificate of request for rendering the state service by means of the EDS of uslugopoluchatel;
12) process 8 - conclusion to the request form screen for rendering the state service and filling with uslugopoluchatel of form (data entry) taking into account its structure and format requirements;
13) process 9 - registration of the electronic document in the Office of the taxpayer;
14) process 10 - sending an inquiry (statements) in IS SONO;
15) condition 4 - check (processing) of request by the service provider;
16) process 11 - forming of the message on refusal in required state service in connection with the available violations;
17) process 12 - information transfer about acceptance of the tax statement in IS SONO;
18) process 13 - obtaining by uslugopoluchatel in the Office of the taxpayer of the result of the state service created in IS SONO. The electronic document is created with use of the EDS of the authorized person of the service provider.
10. The reference book of business processes of rendering the state service "Registration Accounting of Taxpayers on Value Added" is given in appendix 3 to these Regulations of the state service.
Appendix 1
to Regulations of the state service "Registration Accounting of Taxpayers on Value Added"
form
The coupon about receipt of the tax statement
Appendix 2
to Regulations of the state service "Registration Accounting of Taxpayers on Value Added"
The chart of functional interaction when rendering the state service through KNP (ISKGD 1)
Appendix 3
to Regulations of the state service "Registration Accounting of Taxpayers on Value Added"
Reference book of business processes of rendering the state service "Registration Accounting of Taxpayers on Value Added"
* SFE - structurally functional unit: interaction of structural divisions (workers) of the service provider, State corporation, web portal of "the electronic government";
Appendix 6
to the Order of the Minister of Finance of the Republic of Kazakhstan of June 4, 2015 No. 348
Regulations 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) is rendered based on the Standard of the state service "Registration Accounting as the Electronic Taxpayer" approved by the 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" (registered in the Register of state registration of regulatory legal acts at No. 11273) (further – the Standard), territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, the cities and areas in the cities, in the territory of special economic zones (further – the service provider).
Documents acceptance and issue of result of rendering the state service are performed through:
1) the service provider through the centers of rendering services (further - TsOU) or web application "Office of the taxpayer" (further - the Office of the taxpayer);
2) non-commercial joint-stock company "The Government 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. Form of rendering the state service: electronic (partially automated) and (or) paper.
3. Are 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.
2. Operations procedure of structural divisions (workers) of the service provider in the course of rendering the state service
4. The basis for the procedure (action) for rendering the state service is representation by uslugopoluchatel of the tax statement, and also the documents specified in Item 9 of the Standard.
5. Procedures (action) of process of rendering the state service:
1) documents acceptance – 20 (twenty) minutes:
the worker responsible for documents acceptance in the presence of uslugopoluchatel:
verifies the data reflected in the tax statement, with the identity document (in case of representation of interests of physical person checks availability of the notarized power of attorney in which the specific list of powers of the authorized representative of uslugopoluchatel shall be specified or in case of presentation of the power of attorney checks availability of the signature of the head and seal of the legal entity for representation of interests of the legal entity) – 2 (two) minutes;
checks completeness of the submitted documents – 3 (three) minutes;
checks the data specified in the tax statement of the taxpayer with the data which are available in registration data of the information system "The Integrated Taxation Information System" (further – IS INIS) – 5 (five) minutes;
registers, enters the tax statement into the information system "Service of Processing of Tax Statements" (further – IS SONO) – 5 minutes;
specifies on the second copy of the tax statement, the entering document number, the issued IS SONO, the surname, initials and undersigns for it – 3 (three) minutes;
issues to uslugopoluchatel the coupon about receipt of the tax statement (further – the coupon) according to appendix 1 to these Regulations of the state service – 2 (two) minutes;
2) the worker responsible for document handling processes entrance documents:
in case of statement on registration accounting as the electronic taxpayer - within 1 (one) working day from the date of acceptance of the tax statement;
in case of cancellation or replacement of the EDS - no later than 1 (one) working day from the date of submission of the tax statement.
3. Order of interaction of structural divisions (workers) of the service provider in the course of rendering the state service
6. In the course of rendering the state service workers of TsOU of the service provider participate.
7. The worker responsible for documents acceptance accepts, checks, registers and enters the documents submitted by uslugopoluchatel.
8. The worker responsible for documents acceptance transfers documents to the worker responsible for document handling.
4. Order of interaction with the State corporation and (or) other service providers, and also procedure for use of information systems in the course of rendering the state service
9. The chart of functional interaction when rendering the state service through the portal reflecting procedure for the address and the sequence of procedures (actions) of the service provider and uslugopoluchatel is given in appendix 2 to these Regulations of the state service:
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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