Article 26. Duties of authorized state bodies, the National Bank of the Republic of Kazakhstan, the authorized body for regulation, control and supervision of the financial market and financial organizations, local executive bodies, organizations and authorized persons when interacting with tax authorities of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Authorized state bodies that carry out state registration, re-registration of legal entities, state registration of termination of activities of legal entities, registration, re-registration, de-registration of structural divisions are required no later than three working days from the date of state registration, re-registration of a legal entity, state registration of termination of activities of legal entities, registration, re-registration, by means of an electronic notification to the tax authority, second-tier banks or organizations engaged in certain types of banking operations, provide information on the state registration, re-registration of a legal entity, state registration of termination of activities of legal entities, registration, re-registration, de-registration of a structural unit.

      2. Unless otherwise established by this article, authorized state bodies issuing licenses, certificates or other documents of a permissive and registration nature are required to submit to the tax authorities at their location information about taxpayers to whom licenses and their appendices (appendices), certificates or other documents of a permissive and registration nature have been issued (terminated), and on the objects of taxation of payments to the budget in the manner and within the time limits established by Section 18 of this Code, and in the following forms, established by the authorized body.

     The internal affairs bodies that issue permits to a labor immigrant are required to submit to the tax authorities at their location information about taxpayers who have been granted permits to a labor immigrant, in accordance with the procedure, deadlines and forms established by the authorized body.

     3. Authorized state bodies and the Government for Citizens State Corporation, which carry out accounting and (or) registration of taxable objects and (or) objects related to taxation, are required to provide information about taxpayers who have taxable objects and (or) objects related to taxation, as well as about taxable objects and (or) objects related to taxation, to the tax authorities in accordance with the procedure, terms and forms established by the authorized body.

     4. Authorized state bodies and the Government for Citizens State Corporation, which collect payments to the budget, record and (or) register taxable objects and objects related to taxation, are required to indicate the taxpayer's identification number in the submitted information, with the exception of individuals using specially protected natural territories for scientific, environmental and educational purposes., for tourist, recreational and limited economic purposes.

      5. The authorized state body that registers the arrival (departure) of foreigners is obliged, no later than ten working days after the registration of their arrival (departure), to submit to the tax authority information about the arrived foreigners, indicating the purpose, place and duration of their stay in accordance with the procedure determined by the authorized body.

     6. The authorized investment body is obliged to submit to the authorized body information on investment contracts concluded in accordance with the legislation of the Republic of Kazakhstan in the field of entrepreneurship and providing for the implementation of investment priority projects, as well as information on the termination of these investment contracts and other information in accordance with the procedure, terms and forms established by the authorized body in coordination with the authorized body for investments.

     6-1. The authorized body in the field of state support for industrial activities is obliged to submit to the authorized body information on legal entities engaged in the collection (procurement), storage, processing and sale of scrap and waste of non-ferrous and ferrous metals, and persons engaged in the sale of such scrap and waste, in accordance with the procedure, terms and form established by the authorized body. the body in the field of state support of industrial activities in coordination with the authorized body.

      7. Authorized state and local executive bodies that carry out state regulation within their competence in the field of subsurface use in accordance with the legislation of the Republic of Kazakhstan on subsurface and subsurface use are required to submit to the tax authority at their location information about the participants and parameters of the transaction that creates tax obligations in accordance with Article 650 of this Code, including information about a non-resident, who is a tax agent, within ten working days from the date of transactions for the purchase and sale of shares or participation shares in accordance with the form established by the authorized body.

     8. The Ministry of Foreign Affairs of the Republic of Kazakhstan is obliged to submit to the tax authority at the location of a diplomatic or equivalent representative office of a foreign state accredited in the Republic of Kazakhstan documents confirming the accreditation and location of such a diplomatic or equivalent representative office within ten working days from the date of accreditation.

     9. The authorized body for regulation, control and supervision of the financial market and financial organizations, at the request of the authorized body, during a tax audit in respect of the taxpayer being audited, submits a conclusion on the compliance of the amount of insurance reserves for unearned premiums, unreported losses, declared but unresolved losses, occurred but undeclared losses with the requirements established by the legislation of the Republic of Kazakhstan on insurance and insurance activities, in order, determined by the authorized body jointly with the authorized body for regulation, control and supervision of the financial market and financial organizations.

     10. The authorized body for regulation, control and supervision of the financial market and financial organizations is obliged, no later than the 25th of the month following the quarter, to submit to the authorized body information on contracts containing conditions for the transfer of rights (claims) in respect of a taxpayer engaged in collection activities, in the form established by the authorized body in coordination with the authorized body for regulation, control and supervision of the financial market and financial organizations.

     11. The territorial divisions of the National Bank of the Republic of Kazakhstan are obliged, no later than the 25th of the month following the quarter, to provide the tax authorities with information on the exchange offices of legal entities operating exclusively through exchange offices based on the license of the National Bank of the Republic of Kazakhstan for exchange operations with foreign currency in cash, in the form established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan. By the Bank of the Republic of Kazakhstan.

     12. It was valid until 01.01.2021 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI.

     13. Notaries are required to submit to the authorized body the following information on individuals about:

     1) transactions and contracts on property subject to state or other registration, as well as property on which rights and (or) transactions are subject to state or other registration;

     2) issued certificates of inheritance rights;

     3) other transactions and contracts not specified in this paragraph, if the price stipulated by the transaction (contract) exceeds 2000 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the relevant financial year, with the exception of contracts specified in subparagraphs 4) and 5) of this paragraph;

     4) loan agreements concluded between individuals;

     5) other agreements on the transfer of property that are not subject to state or other registration.

     The form, procedure and deadlines for submitting the information specified in part one of this paragraph shall be established by the authorized body in coordination with the Ministry of Justice of the Republic of Kazakhstan.

14. An organization engaged in maintaining a system of registers of securities holders is obliged to provide, within thirty working days from the date of receipt of the tax authority's request, available information on individuals holding securities, as well as on transactions of individuals with securities in accordance with the procedure and in the form established by the authorized body in coordination with the authorized body. the authority for regulation, control and supervision of the financial market and financial organizations.

     15. Brokers are required to provide, within thirty working days from the date of receipt of the tax authority's request, information on transactions of individuals with securities, and commodity exchanges – information on transactions of individuals with exchange-traded goods sold on the commodity exchange, in accordance with the procedure and in the form established by the authorized body in coordination with the authorized regulatory body., control and supervision of the financial market and financial organizations and the authorized body in the field of regulation of trading activities.

     15-1. The authorized body in the field of regulation of trading activities is obliged to provide information on transactions of individuals with exchange-traded goods in accordance with the procedure, terms and form established by the authorized body.

     16. A legal entity established by a decision of the Government of the Republic of Kazakhstan, which, in accordance with the legislation of the Republic of Kazakhstan, ensures the accounting of pension contributions, social contributions and social payments, contributions and deductions for compulsory social health insurance, is obliged to submit to the authorized body the available information about individuals in the manner, terms and in the form established by the authorized body. in coordination with the authorized body in the field of public services.

     17. Insurance (reinsurance) organizations and insurance brokers are required to provide, within thirty working days from the date of receipt of the tax authority's request, information on insurance contracts concluded by individuals in the form and in accordance with the procedure determined by the authorized body in coordination with the authorized body for regulation, control and supervision of the financial market and financial organizations.

      18. Educational organizations are obliged, within thirty working days from the date of receipt of the tax authority's request for confirmation of educational expenses incurred by individuals in the territory of the Republic of Kazakhstan, to provide information in accordance with the procedure established by Article 112 of this Code.

      19. Health care entities are obliged, within thirty working days from the date of receipt of the tax authority's request for confirmation of medical expenses incurred by individuals in the territory of the Republic of Kazakhstan, to provide information in accordance with the procedure established by Article 112 of this Code.

     19-1. The authorized body in the field of equity participation in housing construction is obliged, in accordance with the procedure, terms and form established by the authorized body, to submit to the tax authorities information about individuals who have concluded an agreement on equity participation in housing construction, as well as about individuals who have concluded an agreement on the assignment of rights of claims under them.

     19-2. The authorized state body for labor is obliged to provide information on individuals who are unemployed, issued permits to attract foreign labor for employment in accordance with the procedure, terms and form established by the authorized body.

     19-3. The authorized body for civil service affairs is obliged to provide information on political and administrative civil servants from the unified automated database (information system) on civil service personnel in accordance with the procedure, terms and form established by the authorized body in coordination with the authorized body for civil service affairs.

     19-4. The authorized body in the field of culture is obliged to provide information on individuals who own tangible cultural property of particular importance to the history and culture of the country and included in the State Register of Objects of National Cultural Heritage, in accordance with the procedure determined by the authorized body.

     19-5. The authorized body in the field of state statistics is obliged to submit the administrative data recorded in the book of household accounting in the manner, time limits and in the form established by the authorized body.

     19-6. The central executive body responsible for management, as well as, within the limits provided for by the legislation of the Republic of Kazakhstan, intersectoral coordination in the field of social protection of the population, is obliged to provide information on persons receiving social benefits and on the amount of benefits paid to them, on persons receiving pension payments and their amounts, except for pension payments from insurance organizations, in accordance with the procedure, terms and form established by the authorized body.

     20. The submission of information about taxpayers, taxable objects (objects of taxation (collection) of payments to the budget) and (or) objects related to taxation in electronic form using appropriate software designed for automated interaction between tax authorities and authorized state bodies, the Government for Citizens State Corporation, is carried out within ten working days in accordance with the procedure and in accordance with the forms established by the authorized body.

     If the authorized state bodies and the State Corporation "Government for Citizens" provide information about taxpayers, taxable objects (objects of taxation (collection) of payments to the budget) and (or) objects related to taxation in electronic form, the submission of information by authorized state bodies and the State Corporation "Government for Citizens" on paper is not allowed. required.

     21. When transmitting information on the state registration of vehicles, the authorized body for road safety ensures the transmission of information on the date of initial importation into the territory of the Republic of Kazakhstan, as well as on the country of manufacture of such a vehicle.

     22. No later than the 20th day of the month following the reporting quarter, local executive bodies shall submit to the tax authorities at their location a report on the use of tickets by taxpayers in terms of providing public transportation services in public urban transport in a form approved by the authorized body.

     RCPI's note!      Paragraph 23 is valid until 01.01.2029 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI.

     23. The authorized body in the field of informatization is obliged to submit information about the participants of the Astana Hub International Technology Park to the tax authorities in accordance with the procedure, terms, and form established by the authorized body in coordination with the authorized body in the field of informatization.

     24. Organizations providing water supply, sanitation, sewerage, gas supply, electricity, heat supply, waste collection (waste disposal), elevator maintenance and (or) transportation services, submit to the tax authorities information about the services provided to third parties.

     This information is used by the tax authorities to carry out tax administration in the cases provided for by this Code.

     The procedure for submitting information is determined by the authorized body.

   25. The authorized state body authorized by the Government of the Republic of Kazakhstan to conclude an investment agreement is obliged to submit to the authorized body information on concluded investment agreements and termination of such agreements, as well as other information in accordance with the procedure, terms and forms established by the authorized body in coordination with the authorized investment body.

26. A digital mining pool submits to the authorized body information on the digital assets distributed by it among persons engaged in digital mining activities on a monthly basis no later than the 25th day of the month following the month of submission of such information, in a form approved by the authorized body.

     27. Digital asset exchanges, as well as other participants of the Astana International Financial Center, submit information on transactions conducted by residents of the Republic of Kazakhstan on digital asset exchanges and remuneration paid to residents and non-residents from activities related to digital assets to the authorized body no later than the 15th day of the second month following the reporting quarter, in accordance with in accordance with the procedure determined by the authorized body.

      28. Gambling business organizers operating bookmakers and/or betting shops are required to ensure the integration of hardware and software systems with the information systems of the tax authority in order to ensure automated interaction on the transfer of information.

     The procedure, list and form of information to be transmitted through the integration of hardware and software complexes of gambling business organizers operating bookmakers and (or) betting shops with the information systems of the tax authority are determined by the authorized body.

         The Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI SAM.    

            This Code establishes the fundamental principles of taxation, regulates power relations for the establishment, introduction, amendment, cancellation, procedure for calculating and paying taxes and other mandatory payments to the budget, as well as relations related to the fulfillment of tax obligations.

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