Unofficial translation
In accordance with clause 24 of article 26 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On taxes and other obligatory payments to the budget" (Tax Code) I HEREBY ORDER:
1. To approve the attached Rules for provision of information on the services provided to third parties by organizations providing water supply, wastewater, sewage, gas, electricity, heat, waste collection (waste disposal) services, elevator services and (or) transportation services.
2. The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan in accordance with the procedure established by the law shall ensure:
1) 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, direction of it in Kazakh and Russian languages to the Republican State Enterprise on the right of economic management “Institute of Legislation and Legal Information about the Republic of Kazakhstan” of the Ministry of Justice of the Republic of Kazakhstan for official publication and piecement in the Reference Control Bank of the Regulatory Legal Acts of the Republic of Kazakhstan;
3) posting this order on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan;
4) within ten working days after state registration of this order with the Ministry of Justice of the Republic of Kazakhstan, submission to the Department of Legal Service of the Ministry of Finance of the Republic of Kazakhstan, of information about implementation of measures stipulated by sub-clauses 1), 2) and 3) of this clause.
3. This order shall come into force upon expiry of ten calendar days after the date of its first official publication.
| First Deputy of the Prime Minister |
| of the Republic of Kazakhstan – |
| Minister of Finance of the Republic of Kazakhstan |
| Approved by the order of the irst Deputy of the Prime Minister of the Republic of Kazakhstan- Minister of Finance of the Republic of Kazakhstan dated May 27, 2019 no. 493 |
Rules for provision of information on the services provided to third parties by organizations
providing water supply, wastewater, sewage, gas, electricity, heat, waste collection
(waste disposal) services, elevator services and (or) transportation services
Chapter 1. General Provisions
1. These Rules for provision of information on the services provided to third parties by organizations providing water supply, wastewater, sewage, gas, electricity, heat, waste collection (waste disposal) services, elevator services and (or) transportation services (hereinafter referred to as the Rules) have been developed in accordance with clause 24 of article 26 Of the Code of the Republic of Kazakhstan dated December 25, 2017 "On taxes and other obligatory payments to the budget" (Tax Code) and shall determine the procedure for provision of information on the services provided to third parties by organizations providing water supply, wastewater, sewage, gas, electricity, heat, waste collection (waste disposal) services, elevator services and (or) transportation services (hereinafter referred to as the information).
Chapter 2. Procedure for provision of information
2. Information shall be provided by organizations:
1) within thirty calendar days upon receipt of a request of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the Committee), according to Annexes 1, 2, 3, 4, 5 and 6 to these Rules. In addition, the Committee shall send a request at least once a quarter, determining the minimum volume of submitted information, required for implementation of the fiscal management.
2) within ten working days from the date of detection of an error in the previously submitted information, when making amendments and (or) additions for the reporting period, to which these amendments and (or) additions relate.
3. Organizations shall send the information in paper form attaching an electronic form (in Microsoft Excel format) or in the electronic form in Microsoft Excel format) to the state revenue departments for regions, cities of republican significance and the capital.
4. Information submitted to the state revenue departments shall be signed by the head of the organization or by his deputy.
5. The official of the state revenue body responsible for receiving information shall sign the receipt of information indicating the surname, name, patronymic (if available), position and date of receipt.
Information on actually provided water supply, wastewater, sewage, gas, electricity, heat,
waste collection (waste disposal) services and elevator services
for ___________ 20__
IIN/BIN of organization__________
Surname, name, patronymic (if available)/name of organization _____________________
item no. | Name of service | Subscriber or personal account number | IIN/BIN of the owner | Surname, name, patronymic (if available)/Name of the owner | Number and date of the document of title (contract for the object/entitling document for the object) | IIN/BIN of the Lessee | Surname, name, patronymic (if available)/Name of the Lessee | Status (condition) of the document of title (contract on the object/entitling document on the object) | ||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | ||||||
Address of the object | ||||||||||||||
region | city | district | rural district | locality | street/avenue/microdistrict | house | ||||||||
10 | 11 | 12 | 13 | 14 | 15 | 16 | ||||||||
Table continued
Name of the object | Type of the object (used in entrepreneurial activity, not used in entrepreneurial activity) | Type of the object (intended purpose of the object) | Area of the object, square meters | Volume (amount) of consumption | Measuring unit | Rate/price per 1 measuring unit | Amount, tenge | Period, month | Number of days of consumption in the reporting period | |
apartment/ | ||||||||||
17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 |
I hereby confirm the authenticity and completeness of information provided herein, and shall bear responsibility in accordance with the laws of the Republic of Kazakhstan.
_____________________________________________________________________
_____________________________________________________________________
(Surname, name, patronymic (if available) of the head of organization or his deputy, signature)
Date of preparation "___" ___________________ 20__ .
Code of the State Revenue Department __________
_____________________________________________________________________
_____________________________________________________________________
(Surname, name, patronymic (if available) of the official, accepted the information, position, date, signature)
Note: abbreviation expansion:
BIN - Business Identification Number;
IIN - Individual Identification Number;
Surname, name, patronymic - Surname, Name, Patronymic.
Information about cargo transportation by railway transport for ___________ 20__
IIN/BIN of organization__________
Surname, name, patronymic (if available)/name of organization _______________________________________
item no. | Digital code of the railway administration (owner of the railcar) | Station and departure road (exact name/code of the station of departure) | Station and destination road (exact name/code of the destination station) | Station of departure and carrier | Name of the consignee for which the access road is intended | Invoice no. | Invoice date | |||
name/code | residency | IIN/ BIN | Surname, name, patronymic (if available)/name | |||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
Consignor | Consignee | Payer | ||||||||
residency | IIN/ BIN | Surname, name, patronymic (if available)/name | full postal address | residency | IIN/ BIN | Surname, name, patronymic (if available)/name | full postal address | residency | IIN/BIN | Surname, name, patronymic (if available)/name |
12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 |
Amount of pieces | Package | Full name of each cargo in accordance with UTSCN and the HCDCS |
23 | 24 | 25 |
Table continued
Surname, name, patronymic (if available) of conductors, series, identity card (Passport) no., and business trip certificate no. | Owner of the railcar ("Railcar not belonging to the carrier) | Lessee ("Leased railcar") | Owner ("Empty railcar not belonging to the carrier". For ___(name of the cargo)) | Lessee ("Empty leased railcar. For ___(name of the cargo)) | UTSCN code of the cargo | HCDCS code of the cargo | Cargo weight in kg determined by the consignor | Total pieces | Total mass | ||
gross weight | net weight | tare | |||||||||
26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 |
Total mass | Amount of declared value of goods by the consignor, tenge | Calculation of payments per __ km, tenge | Date of execution of acceptance of the cargo for transportation | Carriage charges, conductor fare, declared value charge of goods and others | No. of receipts for different fees or payment card no. | Date of unloading of cargo by carrier/ time of submission for unloading by consignee | Mass of the cargo in kg, determined by the carrier |
37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 |
I hereby confirm the authenticity and completeness of information provided herein, and shall bear responsibility in accordance with the laws of the Republic of Kazakhstan.
______________________________________________________________________
______________________________________________________________________
(Surname, name, patronymic (if available) of the head of organization or his deputy, signature)
Date of preparation "___" ___________________ 20__ .
Code of the State Revenue Department __________
______________________________________________________________________
______________________________________________________________________
(Surname, name, patronymic (if available) of the official, accepted the information, position, date, signature)
Note: abbreviation expansion:
BIN - Business Identification Number;
UTSCN – Unified Tariff and Statistical Commodity Nomenclature ;
IIN - Individual Identification Number;
HCDCS – Harmonized Commodity Description and Coding System;
Surname, name, patronymic - Surname, Name, Patronymic.
Information about cargo transportation by road for _________________ 20__
IIN/BIN of organization__________
Surname, name, patronymic (if available)/name of organization ______________________
item no. | Bill of lading no. | Bill of lading date | Vehicle make | State registration vehicle license plate | Trailer make | State registration trailer license plate | IIN/BIN of the carrier | Surname, name, patronymic (if available)/name of the carrier | IIN/BIN of the driver | Surname, name, patronymic (if available) of the driver | IIN/BIN of the forwarder | |
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | |
Surname, name, patronymic (if available) of the forwarder | IIN/BIN of the customer (payer) | |||||||||||
13 | 14 | |||||||||||
Table continued
Surname, name, patronymic (if available)/name of the payer | IIN/BIN of the consignor | Surname, name, patronymic (if available)/name of the consignor | IIN/BIN of the consignee | Surname, name, patronymic (if available)/name of the consignee | Loading point (address) | Unloading point (address | Name of goods (cargo) or container number | Measuring unit | Amount | Price, tenge | Amount, tenge | Distance of transportation by groups of roads, km |
15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 |
I hereby confirm the authenticity and completeness of information provided herein, and shall bear responsibility in accordance with the laws of the Republic of Kazakhstan.
______________________________________________________________________
______________________________________________________________________
(Surname, name, patronymic (if available) of the head of organization or his deputy, signature)
Date of preparation "___" ___________________ 20__ .
Code of the State Revenue Department __________
______________________________________________________________________
______________________________________________________________________
(Surname, name, patronymic (if available) of the official, accepted the information, position, date, signature)
Note: abbreviation expansion:
BIN - Business Identification Number;
IIN - Individual Identification Number;
Surname, name, patronymic - Surname, Name, Patronymic.
Information on the carriage of goods by inland water, sea and air transport
for ___________ 20__
IIN/BIN of organization__________
Surname, name, patronymic (if available)/name of organization ______________________
item no. | Document no. | Document date | Document name | Information about the consignor | Information about the consignee | ||||||||
Residency | IIN/BIN | Surname, name, patronymic (if available)/ name | Postal address | Address of the point of origin of goods | Residency | IIN/BIN | Surname, name, patronymic (if available/ name | Postal address | Address of the destination point of goods | ||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 |
Information | ||||
Type of transport (water/marine/air) | Transport owner | |||
Residency | Status (a carrier/not a carrier) | IIN/ BIN | Surname, name, patronymic (if available)/name | |
15 | 16 | 17 | 18 | 19 |
Table continued
about the carrier | Cargo information | |||||||||||
Lessee of the transport | Full name of each piece of goods | The mass of the cargo determined by the shipper, kg | Total pieces | Total mass | Declared cargo value, tenge | Calculation of payments for cargo transportation, tenge | Date of processing the receipt of cargo for transportation by the carrier | Date of delivery of goods to the destination point | ||||
Residency | Status (a carrier/not a carrier) | IIN/BIN | Surname, name, patronymic (if available)/ name | gross weight | net weight | |||||||
20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 |
Cargo information | Lease term Limits | Lease rates | Freight rate, tenge | ||
Amount of payment for carriage of goods under final calculation, additional fees | No. of receipt for different fees or no. of a payment card | Date of unloading by means of the carrier/ time of submission for unloading by means of the consignee | |||
33 | 34 | 35 | 36 | 37 | 38 |
I hereby confirm the authenticity and completeness of information provided herein, and shall bear responsibility in accordance with the laws of the Republic of Kazakhstan.
_____________________________________________________________________
_____________________________________________________________________
(Surname, name, patronymic (if available) of the head of organization or his deputy, signature)
Date of preparation "___" ___________________ 20__ .
Code of the State Revenue Department __________
_____________________________________________________________________
_____________________________________________________________________
(Surname, name, patronymic (if available) of the official, accepted the information, position, date, signature)
Note: abbreviation expansion:
BIN - Business Identification Number;
IIN - Individual Identification Number;
Surname, name, patronymic - Surname, Name, Patronymic.
Information about transportation of passengers and luggage by a transport facility
for _________________ 20__
IIN/BIN of organization__________
Surname, name, patronymic (if available)/name of organization _______________________
item no. | Type of transport (automobile, air, inland water, sea, rail) | Information about the carrier | Information about the owner of the transport facility | Information about tickets sold | |||||||
Surname, name, patronymic (if available)/name | IIN/BIN | Surname, name, patronymic (if available)/ name | IIN/BIN | Type of ticket (full, children’s, preferential, luggage) | Series | Intervals of numbers | Amount | Price, tenge | Total amount, tenge | ||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
Departure point (address) | Arrival ponit (address) | Distance of transportation by road groups, km | Lease term limits | Lease rates | Amount of lease payment |
13 | 14 | 15 | 16 | 17 | 18 |
I hereby confirm the authenticity and completeness of information provided herein, and shall bear responsibility in accordance with the laws of the Republic of Kazakhstan.
___________________________________________________________________
___________________________________________________________________
(Surname, name, patronymic (if available) of the head of organization or his deputy, signature)
Date of preparation "___" ___________________ 20__ .
Code of the State Revenue Department __________
____________________________________________________________________
____________________________________________________________________
(Surname, name, patronymic (if available) of the official, accepted the information, position, date, signature)
Note: abbreviation expansion:
BIN - Business Identification Number;
IIN - Individual Identification Number;
Surname, name, patronymic - Surname, Name, Patronymic.
Information on the transportation of products by pipeline for _________________ 20__
IIN/BIN of organization__________
Surname, name, patronymic (if available)/name of organization _______________________
item no. | Category of transportation (transit, domestic market, export, import, technological filling) | Information about the Pipeline Owner / National Operator | Information about the operator/national operator | ||||||
Residency | IIN/BIN | Surname, name, patronymic (if available)/name | Cost of services VAT included per 1 measuring unit, tenge | Residency | IIN/BIN | Surname, name, patronymic (if available)/name | Cost of services VAT included per 1 measuring unit, tenge | ||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
Information about the consignor | Information about the consignee/consumer | Information about transportation of products | ||||||||||
Residency | IIN/BIN | surname, name, patronymic (if available)/name | Residency | IIN/BIN | surname, name, patronymic (if available)/name | Name of products | Transportation period, month | Starting point of the route | End point of the route | Cost of services VAT included per 1 measuring unit, tenge | Measuring unit | Volume, net weight |
11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 |
I hereby confirm the authenticity and completeness of information provided herein, and shall bear responsibility in accordance with the laws of the Republic of Kazakhstan.
__________________________________________________________________
__________________________________________________________________
(Surname, name, patronymic (if available) of the head of organization or his deputy, signature)
Date of preparation "___" ___________________ 20__ .
Code of the State Revenue Department __________
Note: abbreviation expansion:
BIN - Business Identification Number;
IIN - Individual Identification Number;
VAT- Value Added Tax;
Surname, name, patronymic - Surname, Name, Patronymic.
