ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 27, 2016 No. 340

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of February 24, 2015 No. 119 "About approval of forms, Rules of representation and creation of declarations on turnover of oil products"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 24, 2015 No. 119 "About approval of forms, Rules of representation and creation of declarations on turnover of oil products" (it is registered in the Register of state registration of regulatory legal acts at No. 10582, it is published in information system of law of Ad_let on April 6, 2015) the following changes:

The rules of representation and creation of declarations on turnover of oil products approved by the specified order to state in edition according to appendix 1 to this order;

to state the declaration form on turnover of oil products "Balance of Turnover of Oil Products of the Producer of Oil Products" approved by the specified order in edition according to appendix 2 to this order;

to state the declaration form on turnover of oil products "Balance of Turnover of Oil Products of the Wholesale Supplier and (or) Retail Implementor of Oil Products from Petroleum Supply Points (Reservoirs)" approved by the specified order in edition according to appendix 3 to this order;

to state the declaration form on turnover of oil products "Balance of Turnover of Oil Products of Structural Division of the Wholesale Supplier and (or) Retail Implementor of Oil Products from Petroleum Supply Points (Reservoirs)" approved by the specified order in edition according to appendix 4 to this order;

to state the declaration form on turnover of oil products "Balance of Turnover of Oil Products of the Retail Implementor of Oil Products from Gas Station" approved by the specified order in edition according to appendix 5 to this order.

2. 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) within five working days from the date of receipt of this order from the Ministry of Justice of the Republic of Kazakhstan its direction 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 regulatory legal acts of the Republic of Kazakhstan;

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

3. This order becomes effective after ten calendar days after day of its first official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of June 27, 2016 No. 340

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 24, 2015 No. 119

Rules of representation and creation of declarations on turnover of oil products

Chapter 1. General provision

1. These rules of representation and creation of declarations on turnover of oil products (further - declarations) are developed according to the subitem 9) of article 8 of the Law of the Republic of Kazakhstan of July 20, 2011 "About state regulation of production and turnover of separate types of oil products" and determine procedure for representation and creation of declarations by turnover of gasoline, aviation and diesel fuel, fuel oil (further - oil products).

2. Individual entrepreneurs and legal entities, structural divisions of the legal entity (branches and representations) performing activities for production, wholesale and (or) retail sale only of aviation fuel and (or) fuel oil are entered in the register of producers, wholesale suppliers and (or) retail implementors only of aviation fuel and (or) fuel oil.

Chapter 2. Submission of declarations on turnover of oil products

3. Legal entities, structural divisions of the legal entity (branches and representations) performing production of oil products (further - producers), represent to body of state revenues in the location of the objects connected with the taxation and (or) productions of oil products the declaration in form of the declaration "Balance of Turnover of Oil Products of the Producer of Oil Products" approved by this order.

The producers enabling wholesale and (or) retail sale of the acquired oil products from petroleum supply points (reservoirs) represent to body of state revenues in the location of the objects connected with the taxation and (or) realization of oil products the declaration in form of the declaration "Balance of Turnover of Oil Products of the Wholesale Supplier and (or) Retail Implementor of Oil Products from Petroleum Supply Points (Reservoirs)" approved by this order.

4. The individual entrepreneurs and legal entities enabling wholesale and (or) retail sale of oil products from petroleum supply points (reservoirs), except for structural divisions of the legal entity (branches and representations) represent to body of state revenues in the location of the objects connected with the taxation and (or) realization of oil products the declaration in form of the declaration "Balance of Turnover of Oil Products of the Wholesale Supplier and (or) Retail Implementor of Oil Products from Petroleum Supply Points (Reservoirs)" approved by this order.

Structural divisions of the legal entity (branches and representations) enabling wholesale and (or) retail sale of oil products from petroleum supply points (reservoirs) represent to body of state revenues in the location of the objects connected with the taxation and (or) realization of oil products the declaration in form of the declaration "Balance of Turnover of Oil Products of Structural Division of the Wholesale Supplier and (or) Retail Implementor of Oil Products from Petroleum Supply Points (Reservoirs)" approved by this order.

Individual entrepreneurs and legal entities, structural divisions of the legal entity (branches and representations) which are enabling wholesale and (or) retail sale of oil products from petroleum supply points (reservoirs), having several petroleum supply points (reservoirs) registered in one body of state revenues represent the declaration for all petroleum supply points (reservoirs).

5. Individual entrepreneurs and legal entities, structural divisions of the legal entity (branches and representations) enabling retail sale of oil products from gas stations (further - gas station), represent to body of state revenues in the location of the objects connected with the taxation and (or) realization of oil products the declaration in form of the declaration "Balance of Turnover of Oil Products of the Retail Implementor of Oil Products from Gas Station" approved by this order.

Individual entrepreneurs and legal entities, structural divisions of the legal entity (branches and representations) enabling retail sale of oil products about the gas stations having several gas stations registered in one body of state revenues represent the declaration for all gas stations.

6. Individual entrepreneurs and legal entities, structural divisions of the legal entity (branches and representations) performing activities for production, wholesale and (or) retail sale only of aviation fuel and (or) fuel oil represent to body of state revenues in the place of implementation of the specified activities the statement for entering into the register of producers, wholesale suppliers and (or) retail implementors only of aviation fuel and (or) fuel oil in form according to appendix 1 to these rules.

Individual entrepreneurs and legal entities, structural divisions of the legal entity (branches and representations) which were performing activities for production, wholesale and (or) retail sale only of aviation fuel and (or) fuel oil and stopped the specified activities are subject to exception of the register based on the statement for exception of the register of producers, wholesale suppliers and (or) retail implementors only of aviation fuel and (or) fuel oil in form according to appendix 2 to these rules.

Note. Applications are submitted in electronic form or on paper.

7. Individual entrepreneurs and legal entities, structural divisions of the legal entity (branches and representations) performing production, wholesale and (or) retail sale of oil products from petroleum supply points (reservoirs) represent declarations in electronic form by means of information system.

8. Individual entrepreneurs and legal entities, structural divisions of the legal entity (branches and representations) enabling retail sale of oil products with gas station represent declarations for choice:

1) in attendance procedure - on paper;

2) by mail the registered mail with the notification - on paper;

3) in electronic form by means of information system. Date of submission of the declaration to body of state revenues by mail the registered mail with the notification is date of mark about acceptance of post or other organization of communication.

9. Declarations are represented in natural indicators (ton).

10. The declarations represented according to these rules are signed by the individual entrepreneur, the head, the chief accountant of the legal entity, structural division of the legal entity (branch and representation) and sealed or the digital signature.

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