Unofficial translation
In compliance with subparagraph 2) of paragraph 6 of Article 26 of the Code of the Republic of Kazakhstan of December 25, 2017 "On Taxes and Other Obligatory Payments to the Budget (Tax Code)" I hereby ORDER:
1. That the following shall be approved:
1) the Rules for the submission of information on legal entities engaged in the collection of scrap and waste of non-ferrous and ferrous metals, and on individuals carrying out the realization of such scrap and waste, in accordance with Appendix 1 to this order;
2) the form of information on legal entities collecting scrap and waste of non-ferrous and ferrous metals, and individuals carrying out the realization of such scrap and waste, in accordance with Appendix 2 to this order.
2. In the manner established by the law, the Committee for Industrial Development and Industrial Safety of the Ministry for Investment and Development of the Republic of Kazakhstan shall:
1) ensure the state registration of this order with the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days from the date of state registration of this order, direct its copy both in the Kazakh and Russian languages to the Republican State Enterprise on the Right of Economic Management "Republican Center of Legal Information" for official publication and inclusion in the Reference Control Bank of Regulatory Legal Acts of the Republic of Kazakhstan;
3) place this order on the Internet resource of the Ministry for Investment and Development of the Republic of Kazakhstan;
4) within ten working days after the state registration of this order with the Ministry of Justice of the Republic of Kazakhstan, submit the information on the implementation of measures, in compliance with subparagraphs 1), 2) and 3) of this paragraph to the Legal Department of the Ministry for Investment and Development of the Republic of Kazakhstan.
3. The control over the implementation of this order shall be entrusted to the Supervising Deputy Minister for Investment and Development of the Republic of Kazakhstan.
4. This order shall enter into force upon the expiry of ten calendar days after the day of its first official publication.
| Minister for Investment and Development | |
| of the Republic of Kazakhstan | Zh. Kassymbek |
"AGREED"
Minister of Finance
of the Republic of Kazakhstan
_________ Smailov A. A.
"__" __________2018
| Appendix 1 to order No. 691 of the Minister for Investment and Development of the Republic of Kazakhstan of October 4, 2018 |
Rules for the submission of information on legal entities engaged in the collection of scrap and
waste of non-ferrous and ferrous metals, and on individuals carrying out the realization of
such scrap and waste
Chapter 1. General provisions
1. These Rules for the submission of information on legal entities engaged in the collection of scrap and waste of non-ferrous and ferrous metals, and on individuals carrying out the realization of such scrap and waste (hereinafter referred to as the Rules) are developed in accordance with subparagraph 2) of paragraph 6 of Article 26 of the Code of the Republic of Kazakhstan of December 25, 2017 "On Taxes and Other Obligatory Payments to the Budget" (Tax Code), and for the exchange of information between the Ministry for Investment and Development of the Republic of Kazakhstan (hereinafter referred to as the Ministry) and the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the Committee) on legal entities engaged in the collection of scrap and waste of non-ferrous and ferrous metals, and individuals engaged in the sale of such scrap and waste (hereinafter referred to as the information).
Chapter 2. The procedure for the submission of information on legal entities engaged in the
collection of scrap and waste of non-ferrous and ferrous metals, and on individuals carrying
out the realization of such scrap and waste
2. The Ministry annually, no later than March 31 of the year following the reporting year, shall submit the information to the Committee in the form, pursuant to Appendix 2 to this Order.
3. Within five working days from the date of receipt of the information from the Ministry, the Committee shall send it to the territorial bodies of state revenues at the location of legal entities engaged in the collection of scrap and waste of ferrous and non-ferrous metals, and individuals carrying out the realization of such scrap and waste.
4. According to the information received from the Committee, the territorial bodies of state revenues shall take measures for the fulfilment by legal entities and physical persons of tax obligations stipulated by the Code of the Republic of Kazakhstan of December 25, 2017 "On Taxes and Other Obligatory Payments to the Budget."
| Appendix 2 to order No. 691 of the Minister for Investment and Development of the Republic of Kazakhstan of October 4, 2018, Document form |
Information on legal entities engaged in the collection of scrap and waste of non-ferrous and
ferrous metals, and on individuals carrying out the realization of such scrap and waste
№ In due order | Name of the legal entity | Business Identification Number | Actual location | Full name (if it is a physical person) | Individual identification number | Weight of scrap sold | Price per ton | Amount | Other data |
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
Explanation on filling out the specified form shall be given in accordance with the Appendix to this form.
| Appendix to the form of Information on legal entities collecting scrap and waste of ferrous and non-ferrous metals and individuals carrying out the realization of such scrap and waste |
Explanation on filling out the form "Information on legal entities collecting scrap and
waste of ferrous and non-ferrous metals and individuals carrying out the realization
of such scrap and waste"
The form "Information on legal entities collecting scrap and waste of ferrous and non-ferrous metals and individuals carrying out the realization of such scrap and waste" shall be filled out in the following manner:
Column 1 "In due order" shall indicate the number in order of appearance. The subsequent information shall not interrupt the numbering in sequence;
Column 2 "Name of the legal entity" shall indicate the name of the legal entity collecting the scrap and waste of non-ferrous and ferrous metals;
Column 3 "Business Identification Number" shall indicate the business identification number of the legal entity collecting the scrap and waste of non-ferrous and ferrous metals;
Column 4 "Actual location" shall specify the address of the actual location of the legal entity collecting the scrap and waste of non-ferrous and ferrous metals;
Column 5 "Full name (if it is a physical person)" shall indicate the full name of an individual who sells scrap and waste of non-ferrous and ferrous metals;
Column 6 "Individual Identification Number" shall specify the individual identification number of the individual who sells scrap and waste of non-ferrous and ferrous metals;
Column 7 "Weight of scrap sold" shall indicate the weight of scrap and non-ferrous and ferrous metal wastes;
Column 8 "Price per ton" shall indicate the price per ton of realizable scrap and waste of non-ferrous and ferrous metals;
Column 9 "Amount" shall indicate the amount of scrap and waste of non-ferrous and ferrous metals sold (in tenge), calculated as a product of columns 7 and 8;
Column 10 "Other data" shall indicate other information.
