LAW OF THE REPUBLIC OF KAZAKHSTAN

of November 30, 2016 No. 26-VI ZRK

About modification and amendments in some legal acts of the Republic of Kazakhstan on the tax matters and customs administration

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

1. In the Budget code of the Republic of Kazakhstan of December 4, 2008 (The sheet of Parliament of the Republic of Kazakhstan, 2008, No. 21, Art. 93; 2009, No. 23, Art. 112; No. 24, Art. 129; 2010, No. 5, Art. 23; No. 7, Art. 29, 32; No. 15, Art. 71; No. 24, Art. 146, 149, 150; 2011, No. 2, Art. 21, 25; No. 4, Art. 37; No. 6, Art. 50; No. 7, Art. 54; No. 11, Art. 102; No. 13, Art. 115; No. 15, Art. 125; No. 16, Art. 129; No. 20, Art. 151; No. 24, Art. 196; 2012, No. 1, Art. 5; No. 2, Art. 16; No. 3, Art. 21; No. 4, Art. 30, 32; No. 5, Art. 36, 41; No. 8, Art. 64; No. 13, Art. 91; No. 14, Art. 94; No. 18-19, of Art. 119; No. 23-24, of Art. 125; 2013, No. 2, Art. 13; No. 5-6, of Art. 30; No. 8, Art. 50; No. 9, Art. 51; No. 10-11, of Art. 56; No. 13, Art. 63; No. 14, Art. 72; No. 15, Art. 81, 82; No. 16, Art. 83; No. 20, Art. 113; No. 21-22, of Art. 114; 2014, No. 1, Art. 6; No. 2, Art. 10, 12; No. 4-5, of Art. 24; No. 7, Art. 37; No. 8, Art. 44; No. 11, Art. 63, 69; No. 12, Art. 82; No. 14, Art. 84, 86; No. 16, Art. 90; No. 19-І, 19-II, Art. 96; No. 21, Art. 122; No. 22, Art. 128, 131; No. 23, Art. 143; 2015, No. 2, Art. 3; No. 11, Art. 57; No. 14, Art. 72; No. 15, Art. 78; No. 19-І, Art. 100; No. 19-II, Art. 106; No. 20-IV, Art. 113; No. 20-VII, Art. 117; No. 21-І, Art. 121, 124; No. 21-II, Art. 130, 132; No. 22-І, Art. 140, 143; No. 22-II, Art. 144; No. 22-V, Art. 156; No. 22-VI, Art. 159; No. 23-II, Art. 172; 2016, No. 7-II, Art. 53; No. 8-І, Art. 62; No. 12, Art. 87):

Item 1 of Article 21 to state 1) in the following edition:

"1. The national fund of the Republic of Kazakhstan presents itself assets of the state in the form of the financial assets concentrated on the account of the Government of the Republic of Kazakhstan in National Bank of the Republic of Kazakhstan, the minerals transferred to the account of execution of the tax liabilities on the tax discharge to mining, the rent export levy on crude oil, gas condensate, royalty and shares of the Republic of Kazakhstan according to the Section of products in natural form or money from their realization, in the amount of, determined according to the tax legislation of the Republic of Kazakhstan, and also in the form of other property, except for intangible assets.";

Subitem part one 3) articles 216 after the word "national" to add 2) with the word of "managing directors".

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-І, 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-І, 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; No. 19-І, St. 99, 100, 101; No. 20-І, Art. 110; No. 20-IV, Art. 113; No. 20-VII, Art. 115, 119; No. 21-І, Art. 124; No. 21-II, Art. 130; No. 21-III, Art. 136, 137; No. 22-І, Art. 140, 143; No. 22-II, Art. 144, 145; No. 22-III, Art. 149; No. 22-V, Art. 156, 158; No. 22-VI, Art. 159; No. 22-VII, Art. 161; No. 23-І, Art. 169; 2016, No. 1, Art. 4; No. 6, Art. 45; No. 7-II, Art. 53, 55, 57; No. 8-І, Art. 62; No. 8-II, Art. 66, 72; No. 12, Art. 87):

1) in table of contents:

add with heading of Article 308-2 of the following content:

"Article 308-2. Procedure for execution of the tax liability on royalty and share of the Republic of Kazakhstan according to the Section of products in natural form";

346, 538 and 544 to state headings of Articles in the following edition:

"Article 346. Payment procedure of severance tax, the rent export levy on crude oil, gas condensate in natural form";

"Article 538. Rates of the state fee in case of issue of visas of the Republic of Kazakhstan, document creation on departure from the Republic of Kazakhstan on the permanent residence, registration and approval of invitations to entrance of foreigners and persons without citizenship to the Republic of Kazakhstan, acquisition of nationality of the Republic of Kazakhstan, recovery of nationality of the Republic of Kazakhstan or the termination of nationality of the Republic of Kazakhstan";

"Article 544. Exemption of the state fee in case of document creation about acquisition of nationality of the Republic of Kazakhstan";

add with headings of Articles 544-1, 583-1, 605-1 and 636-1 of the following content:

"Article 544-1. Exemption of the state fee in case of approval of invitations of the accepting persons on issue of visas of the Republic of Kazakhstan, and also in case of issue, recovery or prolongation of visas of the Republic of Kazakhstan";

"Article 583-1. Obligations of custodians, the single registrar, brokers and (or) dealers having rights of account management of clients as nominee holders of the securities managing investment portfolio and also insurance companies in case of interaction with tax authorities";

"Article 605-1. Return of paid amount of tax, other obligatory payment to the budget, penalty fee and penalty as a result of cancellation of results of electronic auctions by a court decision";

"Article 636-1. Preparatory act of tax audit";

666, of 670, 673 and 674 to state headings of Articles in the following edition:

"Article 666. General provisions";

"Article 670. Procedure for consideration of the claim sent to authorized body";

"Article 673. Form and content of the decision of authorized body

Article 674. Effects of submission of the claim (statement) in authorized body or court";

headings of Chapter 94 and Articles 676 - 685 to exclude;

2) in Item 1 of Article 12:

10) to state the subitem in the following edition:

"10) the market rate of currency exchange - the tenge rate to foreign currency determined according to the procedure, established by National Bank of the Republic of Kazakhstan together with the authorized state body performing regulation of activities in the field of financial accounting and the financial reporting;";

add with subitem 10-2) of the following content:

"10-2) arithmetic-mean market rate of currency exchange for the period - the rate determined by the following formula:

R = R1 + R2 +... + Rn

n, where:

R - arithmetic-mean market rate of currency exchange for the period;

R 1, R2., Rn - the daily market rate of exchange of the corresponding currency determined in the last working day preceding every day of the period during the period;

n - the number of calendar days in the period;";

third of subitem 19-1) to state part in the following edition:

"The cost of the gold containing in coin is determined by multiplication of morning fixing (the quotation of the price) of gold which is established (which is established) by the London association of the market of precious metals for date of realization of gold coin, on the market rate of currency exchange determined in the last working day preceding the specified date.";

add with subitems 25-1) and 27-1) of the following content:

"25-1) products with the heated tobacco - the products with tobacco intended for inhalation of the aerosol formed as a result of tobacco heating electronic or otherwise without tobacco burning process;";

"27-1) receiver on behalf of the state - the legal entity determined by the Government of the Republic of Kazakhstan, acting on behalf of the state as the receiver of the minerals transferred in natural form by the subsoil user on account of execution of the tax liability provided by the tax legislation of the Republic of Kazakhstan and (or) agreements (contracts) on the Section of products, the contract for subsurface use approved by the President of the Republic of Kazakhstan, stipulated in Article 308-1 of this Code;";

30) and 41-1) to state subitems in the following edition:

"30) royalty - payment for:

mineral right in the course of mining and conversion of technogenic educations;

use or right to use copyright, software, patents, drawings or models, trademarks or other similar types of the rights; use or right to use of industrial equipment, including the ocean ships leased under agreements of bare-boat charter or the demise charter, and the aircrafts leased under agreements of the demise charter, and also the trading or research equipment; use of "know-how"; use or right to use of movies, videos, sound recording or other means of record;";

"41-1) authorized legal entities - the legal entity determined by authorized body, in the field of realization of the property of the taxpayer (tax agent) and (or) the third party limited on hand and (or) pledged according to this Code;";

add with subitem 45-2) of the following content:

"45-2) electronic cigarettes - products without tobacco which by means of electronic technologies heat the nicotinocontaining liquid in cartridges reservoirs and other containers for use in electronic cigarettes and form the aerosol intended for inhalation.";

3) in Item 1 of Article 13:

add with subitem 9-1) of the following content:

"9-1) to represent according to the procedure, established by the tax legislation of the Republic of Kazakhstan, written objection to the preparatory act of tax audit;";

10) to state the subitem in the following edition:

"10) to appeal the notification on results of check, and also action (failure to act) of officials of tax authorities in the procedure established by this Code and other laws of the Republic of Kazakhstan;";

The subitem 7) of Item 1 of Article 14 to exclude 4);

5) in Item 1 of Article 19:

add with subitem 3-2) of the following content:

"3-2) based on the international treaty of the Republic of Kazakhstan to communicate with authorized bodies of foreign states, including component the commercial, bank and protected by the law other secret;";

8) to state the subitem in the following edition:

"To receive 8) from the banks and the organizations performing separate types of banking activities, custodians, the single registrar, brokers and (or) dealers having rights of account management of clients as nominee holders of the securities managing investment portfolio and also insurance companies, the data which representation is provided by subitems 1), 1-1), 1-2), 4) of Article 581 and Article 583-1 of this Code;";

6) in Item 1 of Article 20:

26) to state the subitem in the following edition:

"26) to consider the claim of the taxpayer (the tax agent, the operator) to actions (failure to act) of officials of tax authorities;";

add with subitem 26-2) of the following content:

"26-2) to consider written objection of the taxpayer (the tax agent, the operator) to the preparatory act of tax audit;";

The subitem 1) to state 7) to part one of Item 3 of Article 35 in the following edition:

"1) on taxes and other obligatory payments in the budget, except the value added tax and the property tax on the dwelling and other objects of physical persons on which the property tax according to article 409 of this Code is estimated in tax authorities - it can be assigned by such founder or the beneficiary based on the deed of foundation of property trust management to the trustee, except as specified, of stipulated in Item 4 these Articles;";

8) 1) to state the subitem to part one of Item 1 of Article 37-2 in the following edition:

"1) the total amount of gross annual incomes taking into account adjustments of the liquidated legal entity and the individual entrepreneur stopping activities, for the period the term of limitation period, stipulated in Clause 46th of this Code constitutes no more 120th 000-fold monthly settlement indicator, the corresponding financial year established by the law on the republican budget and operating for January 1;";

9) in Article 46:

state Item 7 in the following edition:

"7. In case of the expiration of terms of limitation period on the tax liability and the requirement during appeal by the taxpayer (tax agent) in the notification procedure established by the legislation of the Republic of Kazakhstan on results of check, and also action (failure to act) of officials of tax authorities the term of limitation period is prolonged in the appealed part before execution of the decision passed by results of consideration of the application (claim).";

add with Item 7-1 of the following content:

"7-1. In case of the expiration of terms of limitation period on the tax liability and the requirement during giving of objection by the taxpayer (tax agent) of the preparatory act of tax audit, and also during consideration by its tax authority the term of limitation period regarding charge or review of the estimated, added amount of taxes and other obligatory payments of the budget stops for giving of written objection by the taxpayer (tax agent) on the preparatory act of tax audit, and also for consideration of written objection by tax authority of the taxpayer (tax agent) on the preparatory act of tax audit according to the procedure, established by the legislation of the Republic of Kazakhstan.";

Item 2 of Article 53 to state 10) in the following edition:

"2. Realization of the property pledged by the taxpayer and (or) the third party is made by the authorized legal entity by tendering.

The procedure for realization of the property pledged by the taxpayer and (or) the third party, and also limited at the disposal of property of the taxpayer (tax agent) is determined by the Government of the Republic of Kazakhstan.";

Item 4 of Article 57 to state 11) in the following edition:

"4. Accounting of exchange difference for the purpose of the taxation is performed according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting.";

The subitem 2) of Item 6 of Article 60 to state 12) in the following edition:

"2) the appealed tax period - during submission due date and consideration of the claim to the notification on results of check taking into account the recovered submission due date of the claim.";

Item 1 of Article 60-3 to state 13) in the following edition:

"1. Individual entrepreneurs of transaction, made in foreign currency, are converted into tenge using the market rate of the currency exchange determined in the last working day preceding transaction date. The exchange difference for the purpose of the taxation is not considered.";

14) in Article 67:

in Item 1:

1) to state the subitem in the following edition:

"1) the declaration on the individual income tax and the social tax for the following categories of the taxpayers who are:

tax agents;

agents on payment of compulsory pension contributions, and also other fees according to the legislation of the Republic of Kazakhstan on provision of pensions;

payers of social assignments according to the legislation of the Republic of Kazakhstan on compulsory social insurance;

payers of expels and (or) fees according to the legislation of the Republic of Kazakhstan on compulsory social medical insurance;";

2) to exclude the subitem;

state Item 2 in the following edition:

"2. The declaration on the individual income tax and the social tax is intended for reflection of information on the estimated amounts of the individual income tax, the social tax, compulsory pension contributions, and also other assignments and (or) fees according to the laws of the Republic of Kazakhstan "About provision of pensions in the Republic of Kazakhstan", "About compulsory social insurance", "About compulsory social medical insurance".

Appendices to the declaration on the individual income tax and the social tax are intended for detailed reflection of information on calculation of the tax liability used by tax authorities for the purposes of tax control.

Forms of appendices to the declaration on the individual income tax and the social tax may contain information about:

1) the taxation objects (calculation) from which the individual income tax, the social tax, compulsory pension contributions, including in own favor, and also other assignments and (or) fees according to the laws of the Republic of Kazakhstan "About provision of pensions in the Republic of Kazakhstan", "About compulsory social insurance", "About compulsory social medical insurance are estimated, keep and listed";

2) calculation of the individual income tax from the income of foreigners and stateless persons.

At the same time in appendix about calculation of the individual income tax from the income of foreigners and stateless persons the following data can be specified by receivers of the income:

general identification data on the taxpayer;

about the taxation objects including exempted from the taxation according to the international treaty;

about tax rates;

about application of international treaties;

about the period of implementation of activities in the Republic of Kazakhstan;

about the tax deductions;

3) calculation on structural divisions of the legal entity of the amounts of the individual income tax, social tax, compulsory pension contributions, and also other assignments and (or) fees according to the laws of the Republic of Kazakhstan "About provision of pensions in the Republic of Kazakhstan", "About compulsory social insurance", "About compulsory social medical insurance";

4) calculation of the social tax by taxpayers on the activities performed within each contract for subsurface use.

Provisions of this Item extend also to the declaration on the individual income tax and the social tax for tax agents in relation to citizens of the Republic of Kazakhstan, foreigners and stateless persons represented for structural divisions of the legal entity.";

exclude Item 3;

Part third of Item 7 of Article 68 to state 15) in the following edition:

"The obligation on submission of tax statements on excise extends to the taxpayers staying on the registration registry in tax authorities according to subitems 1), 2), 3) and 5) (except for the wholesale of tobacco products, products with the heated tobacco nicotinocontaining liquids for use in electronic cigarettes), 9) Item 1 of Article 574 of this Code.";

The subitem 2) of Item 5 of Article 69 to state 16) in the following edition:

"2) the appealed tax period - during submission due date and consideration of the claim to the notification on results of check taking into account the recovered submission due date of the claim.";

The subitem 2) of Item 5 of Article 70 to state 17) in the following edition:

"2) the appealed tax period - during submission due date and consideration of the claim to the notification on results of check taking into account the recovered submission due date of the claim on types of tax and other obligatory payments in the budget, and also to other assignments and (or) fees according to the laws of the Republic of Kazakhstan "About provision of pensions in the Republic of Kazakhstan", "About compulsory social insurance", "About compulsory social medical insurance", specified in the claim of the taxpayer (tax agent);";

18) Item 2 of Article 84 to add with subitems 4-1), 11) and 12) of the following content:

"4-1) amount of penalty fee and the penalties which are written off according to the tax legislation of the Republic of Kazakhstan;";

"11) for the receiver on behalf of the state - the cost and (or) monetary value of the minerals received from the subsoil user on account of execution of the tax liability in natural form;

12) the income from write-off before commercial detection during investigation by the strategic partner of the obligation of the national company in subsurface use or the legal entity, the share (share in the authorized capital) which directly or indirectly belong to such national company on subsurface use, on remuneration on investment financing according to the Law of the Republic of Kazakhstan "About subsoil and subsurface use" - in the amount of remuneration which is added, but is not paid and was subject to accounting for the purposes of education of separate group of depreciable assets according to article 111 of this Code.";

19) in Article 89:

to state part one of Item 1 in the following edition:

"1. The obligations which arose on goods purchased (works, services), and also imputed incomes of workers determined according to Item 1 of Article 163 of this Code, and are not satisfied during the three-year period determined according to the procedure, stipulated in Item 2 these Articles are recognized doubtful.

The income according to doubtful obligations on the obtained credits (loans, the microcredits) does not join the amount of the obtained credit (loan, the microcredit).";

3) of Item 2 to state the subitem in the following edition:

"3) according to the doubtful obligations which arose on imputed incomes of workers - from the date of charge of the income of workers according to Item 1 of Article 163 of this Code;";

20) in Item 2 of Article 90:

6) to state the subitem in the following edition:

"Concessions on the credit (I will occupy) 6) with bank of rights to claim regarding negative difference between right to claim cost on the credit (loan) at which the bank makes concession, and the cost of the requirement for the credit (will occupy) which is subject to obtaining by bank from the debtor, for date of concession of right to claim on the credit (I will borrow) according to source documents of bank to the following organizations:

the organization specializing in improvement of quality of credit portfolios of banks of the second level which hundred percent of voting shares belong to National Bank of the Republic of Kazakhstan;

the affiliated organization of bank acquiring the rights of requirements of banks on the credits (loans) recognized as doubtful and bad assets;

to other bank if one of the banks participating in the transaction on the concession of rights to claim on the credit (will occupy) made till January 1, 2016 is the bank concerning which restructuring which more than ninety percent of voting shares for December 31, 2013 belong to national managing holding is by a court decision carried out and if on the credit (I occupy) right to claim cost on which the concession, not below the market value of right to claim determined in the valuation report, which is carried out according to the legislation of the Republic of Kazakhstan on estimative activities or foreign state is made;";

add with subitems 9) and 10) of the following content:

"9) reduction of the size of the requirement to the debtor in connection with forgiveness by the taxpayer having the right to expense amount deduction on creation of provisions (reserves) according to Item 1 of article 106 of this Code, bad debt on the credit (I will occupy) also remunerations on it within the maximum size of ratio of total amount of the bad debt forgiven for tax period on the credits (loans) and remunerations on them to the amount of principal debt on the credits (loans) and remunerations on them for the beginning of tax period. At the same time the maximum size of such ratio is equal to 0,1 coefficient;

10) reduction of the size of the requirement to the debtor on mortgage housing loan (mortgage loan) which is subject to refinancing within the program of refinancing of mortgage housing loans (mortgage loans) approved by National Bank of the Republic of Kazakhstan in connection with forgiveness by the taxpayer having the right to expense amount deduction on creation of provisions (reserves) according to Item 1-3 of article 106 of this Code, bad debt on the credit (I will occupy) also remunerations on it within the maximum size of ratio of total amount of the bad debt forgiven for tax period on the credits (loans) and remunerations on them to the amount of principal debt on the credits (loans) and remunerations on them for the beginning of tax period. At the same time the maximum size of such ratio is equal to 0,1 coefficient.";

The subitem 16) of Item 1 of Article 99 to state 21) in the following edition:

"16) the income of the organization performing obligatory guaranteeing deposits of physical persons, received as a result of placement of assets of special reserve and also in the form of the penalty applied to banks of the second level for non-execution or improper execution of agreement obligations of accession according to the Law of the Republic of Kazakhstan "About obligatory guaranteeing the deposits placed in banks of the second level of the Republic of Kazakhstan".

Provisions of this subitem affect on condition of the direction of the specified income increase in special reserve;";

Item 4 of Article 102 to state 22) in the following edition:

"4. Entertainment expenses belong on deductions in the amount of, not exceeding 1 percent from expense amount of the employer on the income of workers, taxable specified in Item 1 of Article 163 of this Code for tax period.";

Item 1-1 of Article 106 to state 23) in the following edition:

"1-1. Banks have the right to expense amount deduction on creation of provisions (reserves) against the doubtful and bad assets provided to the affiliated organization of bank on acquisition of rights of requirements of banks on the credits (loans) recognized as doubtful and bad assets.

The list of the issued permissions to creation or acquisition of the affiliated organization acquiring doubtful and bad assets of parent bank is determined by regulatory legal act of National Bank of the Republic of Kazakhstan.

At the same time the expense amount according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting for creation of provisions (reserves) against the doubtful or bad assets provided by parent bank of the affiliated organization on acquisition of rights at parent bank of the rights of requirements for the credits (loans) recognized as doubtful and bad assets is deductible.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info