ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 10, 2015 No. 645

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" and recognition voided some orders of the Ministry of Finance of the Republic of Kazakhstan

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 heading in the following edition:

"About some questions of tax and customs administration";

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 check, 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 check 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 and taxes, 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 and taxes limited at the disposal of property on account of tax debt, the payer's penalty fee, 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 and taxes, 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;

49) the instruction, in form according to appendix 49 to this order;

50) the additional instruction, in form according to appendix 50 to this order;

51) the act of cameral customs inspection, in form according to appendix 51 to this order;

52) the notification on elimination of violations, in form according to appendix 52 to this order;

53) the notification on debt repayment on customs payments and taxes, penalty fee, in form agrees 53 to this order;";

54) the certificate on statement on registration accounting on the value added tax, in form according to appendix 54 to this order;

55) the notification on results of consideration of the claim to the notification on results of check or the notification on elimination of violations, in form according to appendix 55 to this order.";

2, of 8, of 18, of 19, of 29, of 30, of 31, 32 and 33 to the specified order to be reworded as follows appendices according to appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, 8 and 9 to this order;

add with appendices 49, of 50, of 51, of 52, of 53, 54 and 55 according to appendices 10, of 11, of 12, of 13, of 14, 15 and 16 to this order.

2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix 17 to this order.

3. 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 its direction on official publication in periodic printing editions and information system of law of Ad_let, and also in the Republican state company on the right of economic maintaining "The republican center of legal information of the Ministry of Justice of the Republic of Kazakhstan" for placement in Reference control bank of normative pravovvy acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

4. This order becomes effective since January 1, 2016, except for the paragraph of the fifty ninth Item 1, which becomes effective since April 1, 2016, and is subject to official publication.

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