LAW OF THE REPUBLIC OF KAZAKHSTAN

of November 18, 2015 No. 412-V ZRK

About modification and amendments in some legal acts of the Republic of Kazakhstan concerning declaring of the income and property of physical persons

Article 1. Make changes and additions to the following legal acts of the Republic of Kazakhstan:

1. In the Civil code of the Republic of Kazakhstan (Special part) of July 1, 1999 (The sheet of Parliament of the Republic of Kazakhstan, 1999, No. 16-17, of Art. 642; No. 23, Art. 929; 2000, No. 3-4, of Art. 66; No. 10, Art. 244; No. 22, Art. 408; 2001, No. 23, Art. 309; No. 24, Art. 338; 2002, No. 10, Art. 102; 2003, No. 1-2, of Art. 7; No. 4, Art. 25; No. 11, Art. 56; No. 14, Art. 103; No. 15, Art. 138, 139; 2004, No. 3-4, of Art. 16; No. 5, Art. 25; No. 6, Art. 42; No. 16, Art. 91; No. 23, Art. 142; 2005, No. 21-22, of Art. 87; No. 23, Art. 104; 2006, No. 4, Art. 24, 25; No. 8, Art. 45; No. 11, Art. 55; No. 13, Art. 85; 2007, No. 3, Art. 21; No. 4, Art. 28; No. 5-6, of Art. 37; No. 8, Art. 52; No. 9, Art. 67; No. 12, Art. 88; 2009, No. 2-3, of Art. 16; No. 9-10, of Art. 48; No. 17, Art. 81; No. 19, Art. 88; No. 24, Art. 134; 2010, No. 3-4, of Art. 12; No. 5, Art. 23; No. 7, Art. 28; No. 15, Art. 71; No. 17-18, of Art. 112; 2011, No. 3, Art. 32; No. 5, Art. 43; No. 6, Art. 50, 53; No. 16, Art. 129; No. 24, Art. 196; 2012, No. 2, Art. 13, 14, 15; No. 8, Art. 64; No. 10, Art. 77; No. 12, Art. 85; No. 13, Art. 91; No. 14, Art. 92; No. 20, Art. 121; No. 21-22, of Art. 124; 2013, No. 4, Art. 21; No. 10-11, of Art. 56; No. 15, Art. 82; 2014, No. 1, Art. 9; No. 4-5, of Art. 24; No. 11, Art. 61, 69; No. 14, Art. 84; No. 19-I, 19-II, Art. 96; No. 21, Art. 122; No. 23, Art. 143; 2015, No. 7, Art. 34; No. 8, Art. 42, 45; No. 13, Art. 68; No. 15, Art. 78):

to add Item 5 of Article 830 with subitem 4-3) of the following content:

"To 4-3) authorized state body performing management in the field of ensuring receipts of taxes and other obligatory payments in the budget according to the tax legislation of the Republic of Kazakhstan in the relation:

the insurance contracts signed by the checked physical persons;

agreements of accumulative insurance under which beneficiaries are physical nonresident persons;

agreements of accumulative insurance under which beneficiaries are the physical persons specified in the inquiry of authorized body of foreign state sent the international treaty of the Republic of Kazakhstan;".

2. In the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) (Sheets of Parliament of the Republic of Kazakhstan, 2008, No. 22-I, 22-II, Art. 112; 2009, Art. No. 2-3, 16, 18; No. 13-14, of Art. 63; No. 15-16, of Art. 74; No. 17, Art. 82; No. 18, Art. 84; No. 23, Art. 100; No. 24, Art. 134; 2010, No. 1-2, of Art. 5; No. 5, Art. 23; No. 7, Art. 28, 29; No. 11, Art. 58; No. 15, Art. 71; No. 17-18, of Art. 112; No. 22, Art. 130, 132; No. 24, Art. 145, 146, 149; 2011, No. 1, Art. 2, 3; No. 2, Art. 21, 25; No. 4, Art. 37; No. 6, Art. 50; No. 11, Art. 102; No. 12, Art. 111; No. 13, Art. 116; No. 14, Art. 117; No. 15, Art. 120; No. 16, Art. 128; No. 20, Art. 151; No. 21, Art. 161; No. 24, Art. 196; 2012, No. 1, Art. 5; No. 2, Art. 11, 15; No. 3, Art. 21, 22, 25, 27; No. 4, Art. 32; No. 5, Art. 35; No. 6, Art. 43, 44; No. 8, Art. 64; No. 10, Art. 77; No. 11, Art. 80; No. 13, Art. 91; No. 14, Art. 92; No. 15, Art. 97; No. 20, Art. 121; No. 21-22, of Art. 124; No. 23-24, of Art. 125; 2013, No. 1, Art. 3; No. 2, Art. 7, 10; No. 3, Art. 15; No. 4, Art. 21; No. 8, Art. 50; No. 9, Art. 51; No. 10-11, of Art. 56; No. 12, Art. 57; No. 14, Art. 72; No. 15, Art. 76, 81, 82; No. 16, Art. 83; Art. No. 21-22, 114, 115; No. 23-24, of Art. 116; 2014, No. 1, Art. 9; No. 4-5, of Art. 24; No. 7, Art. 37; No. 8, Art. 44, 49; No. 10, Art. 52; No. 11, Art. 63, 64,65, 69; No. 12, Art. 82; No. 14, Art. 84; No. 16, Art. 90; No. 19-I, 19-II, Art. 96; No. 21, Art. 122; No. 22, Art. 128, 131; No. 23, Art. 143; No. 24, Art. 145; 2015, No. 7, Art. 34; No. 8, Art. 44, 45; No. 11, Art. 52; No. 14, Art. 72; No. 15, Art. 78):

In all text of the word "leasing", "leasing", "leasing" to replace 1) respectively with words "delivery in property hiring (lease)", "delivery in property hiring (lease)", "delivery in property hiring (lease)";

2) in table of contents:

add with heading of Article 24-1 of the following content:

"Article 24-1. Interaction of authorized body with bodies of military management";

to state heading of Article 67 in the following edition:

"Article 67. Features of establishment of the tax statements on the individual income tax and the social tax represented by tax agents";

add with heading of Article 67-2 of the following content:

"Article 67-2. Features of establishment of tax statements about assets and liabilities, about the income and property of physical person";

to state heading of Article 154 in the following edition:

"Article 154. Features of the taxation of the income in some cases";

to exclude heading of Article 154-1;

add with heading of Article 154-2 of the following content:

"Article 154-2. Free size of gross annual income";

to state heading of Article 156 in the following edition:

"Article 156. The income exempted from the taxation";

add with headings of Articles 156-1, 156-2, 156-3, 156-4, 156-5, 156-6, 156-7, 156-8, 156-9, 156-10, 156-11 and 156-12 of the following content:

"Article 156-1. Transfer of adjustment on the individual income tax

Article 156-2. Tax deductions

Article 156-3. The tax deduction on fees on compulsory social medical insurance

Article 156-4. Standard deduction

Article 156-5. Transfer of standard deduction

Article 156-6. The tax deduction for large family

Article 156-7. The tax deduction on voluntary pension contributions

Article 156-8. The tax deduction on training

Article 156-9. The tax deduction on medicine

Article 156-10. The tax deduction on remunerations

Article 156-11. The tax deduction on insurance premiums

Article 156-12. Transfer of other deductions";

to exclude headings of Articles 157 and 159;

add Chapter 18 with heading of Article 159-1 of the following content:

"Article 159-1. Exceeding on the individual income tax";

to state heading of Chapter 19 in the following edition:

"Chapter 19. The income, taxable at payment source";

to state heading of Article 160 in the following edition:

"Article 160. General provisions";

add with headings of Articles 160-1, 162-1 and 165-1 of the following content:

"Article 160-1. Tax and reporting periods";

"Article 162-1. Procedure for issue by the tax agent of the certificate of settlings with physical person";

"Article 165-1. Procedure for application of the tax deductions by the employer";

to exclude heading of Article 166;

to state headings of Articles 170 and 172 in the following edition:

"Article 170. Income in type of retirement benefits";

"Article 172. Income in type of dividends, remunerations, prizes";

add paragraph 4 with heading of Article 172-1 of the following content:

"Article 172-1. Calculation of tax amount";

to state heading of Article 173 in the following edition:

"Article 173. Income in type of grants";

to state headings of Chapter 20 and Article 177 in the following edition:

"Chapter 20. Income, taxable physical person independently

Article 177. Income, taxable physical person independently";

add with heading of Article 177-1 of the following content:

"Article 177-1. Tax period";

to state heading of Article 178 in the following edition:

"Article 178. Calculation of the individual income tax according to the income, taxable physical person independently";

add paragraph 1 with heading of Article 180-4 of the following content:

"Article 180-4. The income from right to claim concession, including share in the residential building under the agreement on equity in housing construction";

181, 182 to state headings of paragraph 2 of Chapter 20 and Articles in the following edition:

"Paragraph 2. Income from occupation private practice

Article 181. General provisions

Article 182. Income of the private notary";

add with headings of Articles 182-1, 182-2 and 182-3 of the following content:

"Article 182-1. Income of the private legal executive

Article 182-2. Income of the lawyer

Article 182-3. Income of professional mediator";

add Chapter 20 with heading of Article 184-1 of the following content:

"Article 184-1. Procedure for determination of the income of physical person, and also the individual entrepreneur applying special tax regime to subjects of small business from realization of the property received from sources outside the Republic of Kazakhstan";

185, 186 and 187 to exclude headings of Chapter 21 and Articles;

add with headings of Chapter 21-1, of the paragraph 1, of Articles 187-1, 187-2, 187-3, of the paragraph 2, of Articles 187-4, 187-5, of the paragraph 3, of Articles 187-6, 187-7 of the following content:

"Chapter 21-1. Declarations of physical persons

Paragraph 1. Declaration on assets and liabilities

Article 187-1. Declaration on assets and liabilities

Article 187-2. Features of creation of the declaration on assets and liabilities

Article 187-3. Terms of submission of the declaration on assets and liabilities

Paragraph 2. Declaration on the income and property

Article 187-4. Declaration on the income and property

Article 187-5. Terms of submission of the declaration on the income and property

Paragraph 3. The declaration on the individual income tax

Article 187-6. The declaration on the individual income tax

Article 187-7. Terms of submission of the declaration on the individual income tax";

to state headings of Articles 200-1 and 205 in the following edition:

"Article 200-1. The income of physical nonresident person exempted from the taxation";

"Article 205. Submission of the declaration on the income and property";

add Chapter 25 with heading of Article 205-1 of the following content:

"Article 205-1. Submission of the declaration on the individual income tax";

to exclude heading of Article 221-1;

to state heading of Article 363 in the following edition:

"Article 363. Tax and reporting periods";

to exclude headings of Articles 416 and 417;

17, of Chapter 60 and Articles 419, of 420, of 421, of 422, of 423, of 424, 425 to exclude Section headings;

to state heading of Article 583 in the following edition:

"Article 583. Obligations of authorized state bodies, National Bank of the Republic of Kazakhstan, local executive bodies and authorized persons in case of interaction with tax authorities";

add Chapter 83 with headings of paragraph 2 and Articles 606-1, 606-2, 606-3, 606-4, 606-5 of the following content:

"Paragraph 2. Offsetting and (or) return of exceeding on the individual income tax

Article 606-1. General provisions

Article 606-2. Reconciliation on the individual income tax

Article 606-3. Procedure for carrying out reconciliation on the individual income tax on the basis of data of tax agents

Article 606-4. Procedure for carrying out reconciliation on the individual income tax for confirmation of the amount of the tax deductions on expenses for education, medicine, repayment of remuneration on mortgage housing loans

Article 606-5. Procedure for offsetting and (or) return of exceeding on the individual income tax of physical person";

to state heading of Article 643 in the following edition:

"Article 643. Determination of the income, taxable, in some cases";

add Chapter 89 with heading of Article 643-1 of the following content:

"Article 643-1 Determination of the income of physical person, taxable, indirect method";

3) in Item 1 of Article 12:

17) to state the subitem in the following edition:

"17) personal property of physical person - the things of physical person in material form which are on the property right or being its share in common property in case of simultaneous accomplishment of the following conditions:

are not used by physical person for the purpose of business activity;

are not subject to taxation by the individual income tax with property and other incomes;";

add with subitem 43-1) of the following content:

"43-1) authorized person - person to who the obligation on submission to authorized body of the data which are available for it on physical persons according to Chapter of 81 of this Code within its competence established by the laws of the Republic of Kazakhstan is assigned;";

Item 1 of Article 13 to add 4) with subitem 8-2) of the following content:

"8-2) to require carrying out offsetting and (or) return of excessively (mistakenly) paid amounts of taxes, other obligatory payments and penalty fee in the budget, the excess of tax amount on value added referred in offsetting over the amount of the accrued tax, exceeding on the individual income tax of physical person, return of penalty according to the procedure and terms which are established by this Code;";

Item 1 of Article 14 to add 5) with subitem 2-1) of the following content:

"2-1) upon the demand of tax authority in the cases provided by Chapter 83 of this Code to represent originals or notarially attested copies of the following documents:

contracts for provision of medical services, services of education, mortgage housing loans;

the documents confirming actual expenses on payment of medical services, education services, repayment of remuneration on mortgage housing loans;

other documents confirming receipt of medical services, education services, repayment of remuneration on mortgage housing loans.

If the documents specified in this subitem are constituted in foreign language, availability of transfer of such documents on Kazakh or Russian, certified by the notary according to the procedure, established by the legislation of the Republic of Kazakhstan is obligatory.

When carrying out the cashless payments on fee provided by part one of this subitem as the document confirming actual expenses on payment of such services one of the following documents on condition of availability in it of the name and identification number of person for benefit of which payment of such expenses was made is:

the payment document constituted when implementing payments and money transfers with use of the bank account or without use of the bank account;

the check constituted when implementing payments and money transfers with use of payment card or via electronic terminals (further - the check);

the statement about movement of money according to the bank account (further - the statement).

In case of obtaining and payment of the specified services outside the Republic of Kazakhstan specifying in checks and statements of identification number of person for benefit of whom payment of such expenses was made is not required;";

6) in Item 2 of Article 15:

3) to state the subitem in the following edition:

"3) to keep on each physical person account of the income, taxable at payment source, and also obligations according to such income in part of calculation and deduction of the individual income tax, compulsory pension contributions, compulsory pension contributions of the employer, compulsory professional pension contributions and the expenses of the employer paid in income type to workers regarding calculation of the social tax, social assignments;";

add with subitem 3-1) of the following content:

"3-1) it is free to issue the certificate of settlings with physical person in form and according to the procedure which are stipulated in Clause 162-1 of this Code;";

7) in Article 17:

state Item 5 in the following edition:

"5. The actions (failure to act) of the authorized representative of the taxpayer (tax agent) made in connection with participation of this taxpayer (tax agent) are recognized actions (failure to act) of the taxpayer (tax agent) within the powers conferred to them to the specified representative based on the documents specified in Item 3 of this Article the relations regulated by the tax legislation of the Republic of Kazakhstan.";

add with Item 6 of the following content:

"6. The actions (failure to act) of the legal representative of physical person made in connection with participation of this physical person in the relations regulated by the tax legislation of the Republic of Kazakhstan are recognized actions (failure to act) of the legal representative of physical person.";

To add Item 1 of Article 19 with subitems 3-1) and 6-1) of the following content:

"3-1) for the purpose of carrying out offsetting and (or) return of exceeding on the individual income tax to demand from physical person of submission of the documents provided by subitem 2-1) of Item 1 of article 14 of this Code;";

"6-1) during tax audit of physical person to whom according to this Code the obligation on submission of the declaration on assets and liabilities is assigned to perform check regarding reliability of the data on the property reflected in the specified declaration, which is subject to state or other registration and also property on which the rights and (or) transactions are subject to state or other registration;";

Item 1 of Article 20 to add 9) with subitems 9-1) and 26-1) of the following content:

"9-1) to make offsetting and (or) return of exceeding on the individual income tax of physical person;";

"26-1) to post information on individual identification number of the physical persons which provided on the website of authorized body:

declarations on assets and liabilities;

declarations on the income and property;";

Article 24 to add 10) with Item 2-1 of the following content:

"2-1. Authorized state bodies shall represent to authorized body of the data on physical persons according to the list according to the procedure and the terms established by Chapter of 81 of this Code.";

To add 11) with Article 24-1 of the following content:

"Article 24-1. Interaction of authorized body with bodies of military management

1. Local authorities of military management represent to authorized body of the information about the physical persons called on conscription military service and dismissed from conscription military service in the following terms:

1) no later than July 31 of year, in which physical persons in April - June:

are called on conscription military service;

are dismissed from conscription military service;

2) no later than January 31 of the year following after year in which physical persons in October - December:

are called on conscription military service;

are dismissed from conscription military service.

2. The Ministry of Defence of the Republic of Kazakhstan represents according to the procedure, established by the legislation of the Republic of Kazakhstan, to authorized body the list of local authorities of military management in the following terms:

1) no later than January 1 of the year specified in the subitem 2) of Item 1 of this Article;

2) no later than July 1 of the year specified in the subitem 1) of Item 1 of this Article.";

Article 31 to add 12) with Item 6-1 of the following content:

"6-1. The tax liability of person which did not reach eighteen-year age (age of majority) and (or) incapacitated or restrictedly capable person is performed by the legal representative according to the laws of the Republic of Kazakhstan.";

Item 1 of Article 36 to state 13) in the following edition:

"1. In case of cession of property in trust management of physical person to whom according to the Law of the Republic of Kazakhstan "About anti-corruption" the obligation on submission of declarations of physical persons is assigned the tax liability on creation and submission of such declaration is performed by this physical person.";

The paragraph the thirteenth the subitem 1) of Item 1 of Article 55 to exclude 14);

15) in Article 56:

state Item 2 in the following edition:

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