ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 8, 2015 No. 631

About modification and amendments in 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"

I ORDER:

Bring in 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, published in information system of law of Ad_let on June 25, 2015) the following changes and amendments:

in Item 1:

9) to exclude the subitem;

add with the subitem 53) of the following content:

"53) the standard of the state service "Issue of the Competence Certificate of the Specialist in Customs Declaring", according to appendix 53 to this order.";

to be reworded as follows the standard of the state service "Registration of Taxpayers" approved by the specified order according to appendix 1 to this order;

to be reworded as follows the standard of the state service "Registration Accounting of the Taxpayer Performing Separate Types of Activity" approved by the specified order according to appendix 2 to this order;

to be reworded as follows the standard of the state service "Registration Accounting as the Electronic Taxpayer" approved by the specified order according to appendix 3 to this order;

in the standard of the state service "Submission of Data on Lack (Availability) of Tax Debt, Debt on the Compulsory Pension Contributions Compulsory for Professional Pension Contributions and Social Expels, Statements from Personal Account about Condition of Calculations with the Budget for Execution of the Tax Liability, and also Obligations for Calculation, Deduction and Transfer of Compulsory Pension Contributions, Compulsory Professional Pension Contributions, Calculation and Payment of Social Assignments" approved by the specified order:

state Items 3 and 4 in the following edition:

"3. The state service appears territorial authorities of Committee of state revenues of the Ministry of areas, the cities and areas in the cities, in the territory of special economic zones (further – the service provider).

Acceptance of request for receipt of data on lack (availability) of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments (further – request) and issue of result of rendering the state service are performed:

1) the service provider through web application "Office of the taxpayer" (further – the Office of the taxpayer) information systems of bodies of state revenues;

2) through the Republican state company on the right of economic maintaining "Service center of the population" of Committee of communication, information and informatization of the Ministry for Investments and Development of the Republic of Kazakhstan (further – TsON);

3) by means of the web portal of "the electronic government": www.egov.kz (further – the portal).

Reception of an application on receipt of the statement from personal account about condition of calculations with the budget for execution of the tax liability, and also obligations for calculation, deduction and transfer of compulsory pension contributions, compulsory professional pension contributions, calculation and payment of social assignments (further – the tax statement) and issue of result of rendering the state service are performed:

1) the service provider through the centers of acceptance and information processing or the Office of the taxpayer;

2) through TsON;

3) by means of the portal.

4. Terms of rendering the state service:

1) creation of data on lack (availability) of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments (further – data on lack (availability) of debt) – no later than 3 (three) working days from the date of receipt of request;

2) submission of the statement from personal account about condition of calculations with the budget for execution of the tax liability, and also obligations for transfer of compulsory pension contributions, compulsory professional pension contributions, and payment of social assignments (further – the statement) – no later than 2 (two) working days from the moment of receipt of the tax statement;

3) the most allowed time of expectation for delivery of document package uslugopoluchatel to the service provider – 20 (twenty) minutes, in TsON – 15 (fifteen) minutes;

4) the most allowed time of servicing of uslugopoluchatel by the service provider – 20 (twenty) minutes, TsON – 15 (fifteen) minutes.";

state Item 6 in the following edition:

"6. Is result of rendering the state service:

1) transfer in electronic form of data on lack (availability) of debt;

2) issue of the statement.

Form of provision of result of rendering the state service: electronic and (or) paper.

In case of the address the result of rendering the state service goes to the portal to uslugopoluchatel in electronic form, certified by the digital signature (further - the EDS) the official of the service provider.";

to be reworded as follows the standard of the state service "Issue of the Certificate of the Amounts of the Gained Income from Sources in the Republic of Kazakhstan and the Withheld (Paid) Taxes" approved by the specified order according to appendix 4 to this order;

to be reworded as follows the standard of the state service "Confirmation of Residence of the Republic of Kazakhstan" approved by the specified order according to appendix 5 to this order;

in the standard of the state service "Issue of Accounting and Control Brands on Alcoholic Products (Except for Wine Material and Beer)" approved by the specified order:

1) of item 4 to state the subitem in the following edition:

"1) from the moment of delivery of document package uslugopoluchatel to the service provider:

issue of accounting and control brands (further – UKM) on alcoholic products, except for wine material and beer (further – alcoholic products) and delivery note is made by the service provider within 5 (five) working days from receipt date by means of IS UKM, after drawing the corresponding barcode on UKM and documents;

approval by means of IS UKM of the requests submitted by uslugopoluchatel the forthcoming year in time no more than 3 (three) calendar days;";

state Item 8 in the following edition:

"8. Working schedule:

1) the service provider – Monday through Friday, from 9:00 till 18:30 o'clock with lunch break from 13:00 till 14:30 o'clock, except days off and holidays according to the labor law of the Republic of Kazakhstan.

Reception of applications and issues of results of rendering the state service is performed from 9:00 to 17:30 o'clock with lunch break from 13:00 to 14:30 o'clock.

The state service is rendered in turn, without making an appointment and the accelerated servicing;

2) IS UKM – round the clock except for technical breaks in connection with carrying out repair work (in case of the address of uslugopoluchatel after the termination of working hours, in days off and holidays according to the labor law of the Republic of Kazakhstan, reception of an application and issue of result of rendering the state service is performed the next working afternoon).

9. List of the documents necessary for rendering the state service in case of the address of uslugopoluchatel to the service provider:

1) requests for production of UKM according to appendices 1 or 2 to this standard of the state service (further – requests for the forthcoming year) by means of IS UKM – not later than 30 (thirty) calendar days before new calendar year;

2) the statement for drawing barcode on UKM according to appendix 3 to this standard of the state service separately on each buyer – for the purpose of receipt of UKM on alcoholic products by means of IS UKM;

3) the copy of the agreement in foreign trade (contract) with presentation of the original of the agreement in foreign trade (contract) based on which import of excise goods is performed (in case of application by the uslugopoluchatel importing alcoholic products);

4) the original of the statement on receipt of UKM in form according to appendix 4 to this standard of the state service in paper form and by means of IS UKM;

5) the power of attorney issued by the receiver addressed to the worker of UKM authorized on obtaining, certified by seal of the uslugopoluchatel, with presentation of the original document proving the identity of the worker of uslugopoluchatel;

6) the payment document confirming payment for UKM.

In case of submission of requests for production of UKM uslugopoluchatel, for the first time or again begun the activities for production and (or) turnover of alcoholic products, by means of IS UKM submit to the service provider requests in breakdown on every month not later than 25 (twenty five) calendar days in time to 1 date in which receipt of UKM in form according to appendices 1 or 2 to this standard of the state service is planned.

Uslugopoluchateli submit requests with changes and amendments, regarding types and quantity of UKM, to earlier submitted requests to the service provider not later than 25 (twenty five) calendar days to 1 date in which receipt of brands in form according to appendices 1 or 2 to this standard of the state service is performed.

Calculations for production of UKM are made by uslugopoluchatel by money transfer on the settlement account of the supplier according to their request, on every month separately, in time not later than 20 (twenty) calendar days to 1 date in which receipt of UKM is performed.

In case of issue to uslugopoluchatel of UKM on the alcoholic products made in the territory of the Republic of Kazakhstan and imported from the territory of state members of the Customs union, the responsible person of the service provider writes out delivery note in duplicate which is signed by both parties. One waybill copy is transferred to uslugopoluchatel, the second copy remains at the service provider.

In case of issue to uslugopoluchatel of UKM on the alcoholic products imported from the territory of the states which are not members of the Customs union, the delivery note is written out in triplicate: the first and second copies are issued to uslugopoluchatel (the second copy – for submission to customs authority), the third copy remains at the service provider.

The data of these documents of uslugopoluchatel which are the state electronic information resources, the worker of the service provider receives from the corresponding state information systems in the form of the electronic data certified by the EDS of authorized persons of state bodies.

In case of the address through IS UKM the uslugopoluchatel receives the message on acceptance of document package in the IS UKM Magazine.

In case of the address to the service provider the uslugopoluchatel receives the coupon with mark about acceptance of document package, with indication of date and time of acceptance of document package.

In case of the address by mail the service provider puts down mark in the mail notification.";

in the standard of the state service "Issue of Excise Stamps on Tobacco Products" approved by the specified order:

to state part one of Item 9 in the following edition:

"9. List of the documents necessary for rendering the state service in case of the address of uslugopoluchatel to the service provider:

1) requests for production of excise stamps according to appendices 1 or 2 to this standard of the state service by means of IS excise – not later than 30 (thirty) calendar days before new calendar year;

2) the copy of the agreement in foreign trade (contract) with presentation of the original of the agreement in foreign trade (contract) based on which import of excise goods is performed (in case of application by the uslugopoluchatel importing tobacco products);

3) the original of the statement on receipt of excise stamps according to appendix 3 to this standard of the state service in paper form and by means of IS excise;

4) the power of attorney issued by the receiver addressed to the worker of UKM authorized on obtaining, certified by seal of the uslugopoluchatel, with presentation of the original document proving the identity of the worker of uslugopoluchatel;

5) the payment document confirming payment for excise stamps.";

in the standard of the state service "Acceptance of Tax Statements" approved by the specified order:

add Item 6 with the subitem 7) of the following content:

"7) forming of the Patent in information system of bodies of state revenues.";

state Item 9 in the following edition:

"9. List of the documents necessary for rendering the state service in case of the address of uslugopoluchatel:

to the service provider or in TsON:

the copy the identity certificate (the original for identification of uslogopoluchatel);

tax statements;

the documents confirming payment of cost of the patent – in case of representation of calculation of cost of the patent;

on the portal:

tax statements;

the notification of payment gateway of "the electronic government" created on the portal when specifying in request of details of the payment document – in case of payment in the budget of cost of the patent through the banks or the organizations performing separate types of banking activities.

In case of the address on the portal the uslugopoluchatel receives the electronic notification / confirmation on acceptance or not acceptance of document package.

In case of the address to the service provider, TsON the uslugopoluchatel receives the coupon with mark about acceptance of document package, with indication of date and time of acceptance of document package.

In case of the address of uslugopoluchatel by mail the service provider puts down mark in the mail notification.";

to be reworded as follows the standard of the state service "Change of Completion Dates of the Tax Liability on Tax Payment and (or) Penalty Fee" approved by the specified order according to appendix 6 to this order;

to be reworded as follows the standard of the state service "Acceptance of Tax Forms when Exporting (Import) of Goods within the Customs Union" approved by the specified order according to appendix 7 to this order;

in the standard of the state service "Statement and Removal from Accounting of the Cash Registers (CR)" approved by the specified order:

4) of Item 6 to state the subitem in the following edition:

"4) issue of the book of accounting of the cash and sales receipts certified by the personal signature of the official of body of state revenues and seal provided for their assurance;";

to be reworded as follows the standard of the state service "Holding Qualification Examination of Persons Applying for the Right to Perform Activities of the Administrator (the Temporary Administrator, Rehabilitation, Interim and Bankrupt Managing Directors)" approved by the specified order according to appendix 8 to this order;

to be reworded as follows appendix 2 to the standard of the state service "Assignment of the Status of Authorized Economic Operator" approved by the specified order according to appendix 9 to this order;

in the standard of the state service "Customs Clearance and Release of Goods with Use of the Declaration on Goods in the form of the Electronic Document" approved by the specified order:

state Item 3 in the following edition:

"3. The state service appears territorial authorities of Committee of state revenues of the Ministry of areas, the cities of Astana and Almaty and customs (further – the service provider).

Acceptance of the declaration on goods in the form of the electronic document and issue of result of rendering the state service are performed by the service provider through:

1) information system "electronic declaring": www.cabinet.salyk.kz (further – information system);

2) the web portal of "the electronic government" www.egov.kz (further – the portal).";

state item 4 in the following edition:

"4. Term of rendering the state service:

1) from the moment of registration of the electronic document (further – ED) the service provider:

release of goods shall be completed by the service provider no later than 1 (one) working day following behind day of registration of the declaration for goods in the form of ED if other is not established by the Code of the Republic of Kazakhstan "About customs affairs in the Republic of Kazakhstan" of June 30, 2010 (further – the Code);

Terms of release of goods can be extended for time necessary for carrying out or completion of forms of customs control, with the written permission of the head of the service provider authorized by it the deputy manager of the service provider or persons replacing them and cannot exceed 10 (ten) working days from the date of, following behind day of registration of the declaration for goods if other is not established by the Code.

If when making the customs transactions connected with the room under customs procedures of the goods containing intellectual property items, included in the customs register of intellectual property items and in the unified customs register of intellectual property items of state members of the Customs union, the service provider finds signs of violation of intellectual property rights, release of such goods stops for a period of 10 (ten) working days.

At the request of the owner or person representing its interests, this term can be extended by the service provider, but no more than for 10 (ten) working days.

3) the most allowed time for registration of ED by the service provider – 2 (two) hours.";

state Item 8 in the following edition:

"Working schedule of the portal and information system: round the clock, except for the technical breaks connected with carrying out repair work (in case of the address of uslugopoluchatel after the termination of working hours, in days off and holidays according to the labor law of the Republic of Kazakhstan, reception of an application and issue of result of rendering the state service is performed the next working afternoon).";

state Item 9 in the following edition:

"9. Rendering the state service in case of the address of uslugopoluchatel through the portal and information system requires availability on personal account of uslugopoluchatel of the necessary size of the money confirming customs payment and taxes.

Submission of documents in electronic form, is necessary if the information system of control of risk management issued recommendations about taking measures to prevention and risk minimization.

If the information system of control of risk management issued recommendations about taking measures to prevention and risk minimization additional documents are submitted at the request of the authorized officer of the service provider in electronic form by means of information system.

Data of identity documents, about state registration (re-registration) of the legal entity the service provider receives from the corresponding state information systems through lock of "the electronic government".

The service provider receives the consent of uslugopoluchatel to use of the data which are the secret protected by the law, containing in information systems when rendering the state services if other is not provided by the laws of the Republic of Kazakhstan.

In case of delivery the uslugopoluchatel of all necessary documents through the portal – in "personal account" of uslugopoluchatel displays the status about acceptance of request for rendering the state service with indication of the date of receipt of result of the state service.";

in the standard of the state service "Adoption of Provisional Solutions concerning Determination of the Country of Goods' Origin in case of Application of the Preferential and Not Preferential Modes" approved by the specified order:

to state part one of Item 3 in the following edition:

"3. The state service appears Committee of state revenues of the Ministry, territorial authorities of Committee of state revenues of the Ministry of areas, the cities of Astana and Almaty and customs (further – the service provider).";

in the standard of the state service "Adoption of Provisional Solutions on Classification of Goods" approved by the specified order:

to state part one of Item 3 in the following edition:

"3. The state service appears Committee of state revenues of the Ministry, territorial authorities of Committee of state revenues of the Ministry of areas, the cities of Astana and Almaty and customs (further – the service provider).";

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