On approval of the Rules for the provision of public services, state revenue bodies of the Republic of Kazakhstan

In accordance with subparagraph 1) of article 10 of the Law of the Republic of Kazakhstan dated April 15, 2013 "On public services" I ORDER:

1. To approve:

1) Rules for the provision of public services "Registration of a person engaged in private practice" in accordance with Appendix 1 to this order;

2) Rules for the provision of the public service "Registration of taxpayers" in accordance with Appendix 2 to this order;

3) Rules for the provision of the public service "Registration registration of payers of value added tax" in accordance with Appendix 3 to this order;

4) Rules for the provision of the public service "Issuance of a license for the production of tobacco products" in accordance with Appendix 4 to this order;

5) Rules for the provision of public services "Issuance of a license for the production of ethyl alcohol" in accordance with Appendix 5 to this order;

6) Rules for the provision of the public service "Issuance of a license for the production of alcoholic beverages" in accordance with Appendix 6 to this order;

7) Rules for the provision of public services "Issuance of a license for storage and wholesale of alcoholic beverages, except for the storage and wholesale of alcoholic beverages in the territory of its production" in accordance with Appendix 7 to this order;

8) Rules for the provision of public services "Issuance of a license for storage and retail sale of alcoholic beverages, except for the storage and retail sale of alcoholic beverages in the territory of its production" in accordance with Appendix 8 to this order;

9) Rules for the provision of public services "Issuance of a certificate of the amounts of income received from sources in the Republic of Kazakhstan and withheld (paid) taxes" in accordance with Appendix 9 to this order;

10) Rules for the provision of the public service "Confirmation of the residence of the Republic of Kazakhstan" in accordance with Appendix 10 to this order;

11) Rules for the provision of public services "Suspension (extension, renewal) of submission of tax reports" in accordance with Appendix 11 to this order;

12) Rules for the provision of the public service "Acceptance of tax reporting" in accordance with Appendix 12 to this order;

13) Rules for the provision of the public service "Revocation of tax reporting" in accordance with Appendix 13 to this order;

14) Rules for the provision of public services "Refund of income tax withheld at the source of payment" in accordance with Appendix 14 to this order;

15) Rules for the provision of public services "Changing the timing of the fulfillment of the tax obligation to pay taxes and (or) fees" in accordance with Appendix 15 to this order;

16) Rules for the provision of public services "Acceptance of tax forms when exporting (importing) goods in the Eurasian Economic Union" in accordance with Appendix 16 to this order;

17) Rules for the provision of public services "Inclusion of objects of copyright and related rights, trademarks, service marks and names of places of origin of goods in the customs register of objects of intellectual property" in accordance with Appendix 17 to this order;

18) Rules for the provision of public services "Inclusion in the register of authorized economic operators" in accordance with Appendix 18 to this order;

19) Rules for the provision of the public service "Inclusion in the register of customs representatives" in accordance with Appendix 19 to this order;

20) Rules for the provision of public services "Inclusion in the register of customs carriers" in accordance with Appendix 20 to this order;

21) Rules for the provision of public services "Making preliminary decisions on the origin of goods" in accordance with Appendix 21 to this order;

22) Rules for the provision of public services "Making a preliminary decision on the classification of goods" in accordance with Appendix 22 to this order;

23) Rules for the provision of public services "Making a decision on the classification of goods in an unassembled or disassembled form, including in incomplete or incomplete form, the import of which is assumed by various parties within a certain period of time" in accordance with Appendix 23 to this order;

24) Rules for the provision of public services "Issuance of a certificate of approval of an international transport vehicle for the carriage of goods under customs seals and seals" in accordance with Appendix 24 to this order;

25) Rules for the provision of the public service "Inclusion in the register of owners of temporary storage places" in accordance with Appendix 25 to this order;

26) Rules for the provision of public services "Inclusion in the register of owners of duty-free shops" in accordance with Appendix 26 to this order;

27) Rules for the provision of public services "Inclusion in the register of owners of warehouses for storing their own goods" in accordance with Appendix 27 to this order;

28) Rules for the provision of public services "Apostille of official documents emanating from the structural divisions of the Ministry of Finance of the Republic of Kazakhstan and (or) their territorial divisions" in accordance with Appendix 28 to this order;

29) Rules for the provision of public services "Acceptance of a customs declaration for a vehicle" in accordance with Appendix 29 to this order;

30) Rules for the provision of the public service "Acceptance of passenger customs declaration" in accordance with Appendix 30 to this order;

31) Rules for the provision of the public service "Acceptance of a transit declaration" in accordance with Appendix 31 to this order.

2. To recognize as invalid some orders of the Minister of Finance of the Republic of Kazakhstan in accordance with Appendix 32 to this order.

3. The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, in the manner prescribed by law, shall ensure:

1) state registration of this order with the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

3) within ten working days after the state registration of this order with the Ministry of Justice of the Republic of Kazakhstan, the submission to the Department of Legal Service of the Ministry of Finance of the Republic of Kazakhstan information on the implementation of the measures provided for in subparagraphs 1) and 2) of this paragraph.

4. This order comes into effect upon the expiration of ten calendar days after the day of its first official publication.

Acting
Minister of Finance

B. Sholpankulov

"AGREED"
Ministry of Digital Development,
Innovation and Aerospace Industry of the
Republic of Kazakhstan

Appendix 1 to the order of the
Acting
Minister of Finance
dated July 10, 2020 No. 665

Rules for the provision of the public service "Registration of a person engaged in private practice"

Chapter 1. General Provisions

1. These Rules for the provision of public services "Registration of a person engaged in private practice" (hereinafter referred to as the Rules) are developed in accordance with subparagraph 1) of article 10 of the Law of the Republic of Kazakhstan dated April 15, 2013 "On public services" (hereinafter referred to as the Law) and determine the procedure for the provision of the public service "Registration of a person engaged in private practice" (hereinafter - the public service) by the territorial bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan by districts, cities and districts in cities, on the territory of special economic zones (hereinafter - the service provider).

2. The state service is provided to individuals (hereinafter referred to as the service recipient).

Chapter 2. The procedure for the provision of public services

3. Acceptance of an application and issuance of the result of the provision of public services are carried out:

1) through the service provider - upon deregistration;

2) through the non-profit joint-stock company "State Corporation" Government for Citizens "(hereinafter - the State Corporation) - upon deregistration;

3) through the web portal "electronic government" www.egov.kz (hereinafter referred to as the portal) - when registering as a private practitioner and changing registration data.

The list of basic requirements for the provision of public services, including the characteristics of the process, the form, content and result of the provision, as well as other information, taking into account the specifics of the provision of public services, are set out in accordance with Appendix 1 in the form of a public service standard.

When registering as a private practitioner and changing registration data, a tax application in the form of an electronic document certified by an electronic digital signature (hereinafter - EDS) of the service recipient is accepted through the portal;

When deregistered at the place of its location as a person engaged in private practice, the documents submitted by the service recipient are accepted by the structural unit of the service provider responsible for receiving documents or by the State Corporation.

To receive a public service, service recipients provide documents in accordance with Articles 79 , 80 and 81 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget (Tax Code)" dated December 25, 2017 (hereinafter - the Tax Code).

To identify the identity of the service recipient, an identity document is presented.

When providing a public service, the service recipient provides consent to the use of information constituting a secret protected by law contained in information systems, unless otherwise provided by the laws of the Republic of Kazakhstan.

Information about identity documents, licenses for the right to carry out notarial activities, activities for the execution of executive documents, advocacy, the location indicated in the tax statement contained in state information systems, the service provider and (or) employee of the State Corporation receives from the relevant state information systems through the portal in the form of electronic documents certified by an electronic digital signature (hereinafter - EDS) of authorized officials.

Demanding from service recipients of documents and information that can be obtained from information systems is not allowed.

When contacting the service provider, the service recipient receives a coupon confirming the acceptance of the relevant documents.

When contacting the State Corporation, if the service recipient provides an incomplete package of documents according to the list provided for in paragraph 8 of Appendix 1 to these Rules, as well as documents with an expired validity period, the employee of the State Corporation refuses to accept the application, and issues a receipt for the refusal to accept documents on form in accordance with Appendix 2 to these Rules.

When accepting documents through the State Corporation, the service recipient is issued a receipt for the acceptance of the relevant documents.

When providing a public service through the State Corporation on paper, the day of receipt of applications and documents is not included in the period for rendering the public service.

In case of applying through the portal, the service recipient is sent the status of acceptance of the request for the provision of public services.

When the service recipient submits documents to the State Corporation in a surreptitious manner - upon deregistration of the service recipient as a private practitioner, the employee of the State Corporation accepts, verifies the documents submitted by the service recipient, and sends the accepted documents to the service provider via courier.

The structural subdivision of the service provider responsible for accepting documents on the day of receipt of documents carries out acceptance, verification of the submitted documents and registration (when the service recipient applies after the end of working hours, on weekends and holidays in accordance with the Labor Code of the Republic of Kazakhstan dated November 23, 2015, accepting applications and issuing the results of rendering public service is carried out on the next working day).

In cases where the service recipient submits an incomplete package of documents according to the lists provided for in Articles 79 , 80 and 81 of the Tax Code, and (or) documents that have expired, the service provider refuses to accept the application.

Upon establishing the fact of completeness of the submitted documents, the employee responsible for processing documents enters the documents and processes them in the Integrated Tax Information System information system within 1 (one) business day from the date of receipt of the tax application and sends the result of the public service to the service recipient or to the State Corporation ...

In accordance with subparagraph 11) of paragraph 2 of Article 5 of the Law, the service provider ensures that data is entered into the information system for monitoring the provision of public services on the stage of provision of public services in the manner prescribed by order of the Acting Minister of Transport and Communications of the Republic of Kazakhstan dated June 14, 2013 No. 452 "On approval Of the Rules for Entering Data into the Information System for Monitoring the Provision of Public Services on the Stage of Provision of Public Services "(registered in the Register of State Registration of Normative Legal Acts under No. 8555).

When accessing the portal, the result of the provision of public services is sent to the service recipient in the form of an electronic document certified by the electronic signature of the official of the service provider.

When contacting the service provider or the State Corporation, the result of the provision of public services is sent in the form of information about the withdrawal of a person engaged in private practice or a reasoned response about the refusal to provide public services in the cases and on the grounds specified in paragraph 4 of Article 79 of the Tax Code.

In the State Corporation, the issuance of ready-made documents to the service recipient is carried out on the basis of a receipt for the receipt of the relevant documents, upon presentation of an identity card (or to his representative acting on the basis of a document issued in accordance with the civil legislation of the Republic of Kazakhstan, which indicates the corresponding powers of the representative).

The condition for the storage by the service provider, the State Corporation of documents unclaimed in time:

if the service recipient does not apply for the result of the public service within the specified period, the service provider ensures their storage at the place of reception until the service recipient receives them;

The state corporation ensures the storage of documents for 1 (one) month, after which it transfers them to the service provider for further storage.

When the service recipient applies after 1 (one) month, at the request of the State Corporation, the service provider within 1 (one) business day sends the finished documents to the State Corporation for issuance to the service recipient.

4. In the event of a failure of the information system containing the necessary information for the provision of a public service, the service provider, within 30 (thirty) minutes from the moment of failure, sends a request to the support service by e-mail inissd@mgd.kz with the obligatory provision of information on the name of the public service, registration application number for obtaining a public service, individual identification number (IIN), or business identification number (BIN), name of the service recipient, version of system and application software (Windows, INIS), description of the sequence of actions leading to an error, screenshots explaining the problem ...

Chapter 3. The procedure for appealing decisions, actions (inaction) of service providers and (or) their officials, the State Corporation and (or) its employees on the provision of public services

5. In cases of disagreement with the results of the provision of public services by the service recipient, a complaint is filed against the decision, actions (inaction) of the service provider on the provision of public services in accordance with the legislation of the Republic of Kazakhstan:

addressed to the head of the service provider;

addressed to the head of the authorized body in charge of ensuring tax receipts and payments to the budget;

to the authorized body for the assessment and control over the quality of the provision of public services.

At the same time, a complaint about the actions (inaction) of employees of the State Corporation when providing services through the State Corporation is submitted to the head of the State Corporation, or to the authorized body in the field of informatization.

The service recipient's complaint received by the service provider, the State Corporation directly providing public services, is subject to consideration in accordance with paragraph 2 of Article 25 of the Law within 5 (five) business days from the date of its registration.

The service recipient's complaint received by the authorized body for the assessment and control over the quality of the provision of public services is subject to consideration within 15 (fifteen) business days from the date of its registration.

6. In cases of disagreement with the results of the provision of public services, the service recipient shall apply to the court in accordance with subparagraph 6) of paragraph 1 of Article 4 of the Law.

Appendix 1 to the Rules
for the provision of public
services "Registration of a
person engaged in private
practice"

Public Service Standard "Registration of a Private Practitioner"
1	Service Provider Name	Territorial bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan by districts, cities and districts in cities, on the territory of special economic zones
2	Methods of providing public services	1) through the service provider - upon deregistration; 2) through the non-profit joint-stock company "State Corporation" Government for Citizens "(hereinafter - the State Corporation) - upon deregistration; 3) through the web portal" electronic government "www.egov.kz (hereinafter - the portal) - upon setting to register as a private practitioner and change registration data.
3	Terms of provision of public services	1) registration of the service recipient, a citizen of the Republic of Kazakhstan, on registration as a person engaged in private practice within 1 (one) business day from the date of filing a tax application through the portal. 2) change of information about the location of a person engaged in private practice - within 1 (one) business day following the day of filing a tax application through the portal; 3) information on the withdrawal of a person engaged in private practice from registration is posted on the service provider's Internet resource www.kgd.kz within 3 (three) business days from the date of removal of the service recipients from registration. A person engaged in private practice is deemed to have been deregistered from the date: drawing up an opinion - in the absence of violations based on the results of cameral control and tax arrears, arrears of social payments; execution of a notification on the elimination of violations revealed by the results of an in-house audit - in the presence of such violations and the absence of tax arrears, arrears of social payments; repayment of tax arrears, arrears of social payments - in the presence of tax arrears and the condition of elimination of violations revealed by the results of an in-house audit, in full; 4) the maximum allowable waiting time for the delivery of the package of documents by the service recipient to the service provider in case of termination of activities related to private practice - 20 (twenty) minutes, the State Corporation - 15 (fifteen) minutes; 5) the maximum allowable time for the service recipient to be serviced by the service provider is 20 (twenty) minutes, by the State Corporation - 15 (fifteen) minutes.
4	Form of provision of public services	Electronic (fully automated) and (or) paper
5	The result of the provision of public services	1) registration as a private practitioner; 2) changing the registration data of a private practitioner; 3) deregistration as a person engaged in private practice and posting on the service provider's Internet resource www.kgd.gov.kz information on the deregistration of a person engaged in private practice - upon deregistration as a person engaged in private practice; 4) a reasoned response about the refusal to provide public services in the cases and on the grounds specified in paragraph 9 of this Appendix 1 to the Rules. The form of providing the result of the provision of public services: electronic and (or) paper.
6	The amount of fees charged from the service recipient for the provision of public services, and the methods of its collection in cases provided for by the legislation of the Republic of Kazakhstan	Public service is provided free of charge
7	Schedule	1) the service provider - from Monday to Friday, from 9.00 to 18.30 with a lunch break from 13.00 to 14.30, except weekends and holidays in accordance with the Labor Code of the Republic of Kazakhstan dated November 23, 2015 (hereinafter referred to as the Labor Code of the Republic of Kazakhstan). The public service is provided on a first come, first served basis, without an appointment or expedited service. 2) State corporation - from Monday to Saturday, excluding Sunday, holidays in accordance with the Labor Code of the Republic of Kazakhstan in accordance with the established work schedule from 9.00 to 20.00, without a lunch break. Reception is carried out in the order of an electronic queue, at the place of registration of the service recipient without expedited service, it is possible to book an electronic queue through the portal; 3) the portal - around the clock, with the exception of technical breaks in connection with the repair work (when the service recipient applies after the end of working hours, on weekends and holidays in accordance with the Labor Code of the Republic of Kazakhstan, the application is accepted and the result of the provision of public services is received on the next working day). The addresses of the places of rendering public services are posted on the Internet resource: 1) service provider www.kgd.gov.kz; 2) State Corporation: www.gov4c.kz; 3) the portal www.egov.kz.
eight	List of documents required for the provision of public services	when the service recipient or his representative applies, acting on the basis of a document issued in accordance with the civil legislation of the Republic of Kazakhstan, which indicates the corresponding powers of the representative: to the portal: to register as a private practitioner and change registration data: a tax application for registration of a person engaged in private practice in the form of an electronic document certified by the EDS of the service recipient, in accordance with Appendix 3 to these Rules; to the service provider (in person or by mail) or to the State Corporation: for deregistration at the place of its location as a person engaged in private practice, in the event of a decision to terminate the activity, at the same time submits: 1) a tax application for the termination of activities, in accordance with Appendix 4 to these Rules; 2) liquidation tax reporting.
nine	Grounds for refusal to provide public services established by the laws of the Republic of Kazakhstan	1) the details of the identity document specified in the tax application do not correspond to the information contained in the national registers of identification numbers; 2) the data of the license for the right to carry out notarial activities, activities for the execution of court orders, advocacy specified in the tax application do not correspond to the information contained in the state electronic register of licenses; 3) the location indicated in the tax application is absent in the "Address Register" information system.
ten	Other requirements, taking into account the specifics of the provision public services, including those provided in electronic form and through the State Corporation	Service recipients who have in the Code of the Republic of Kazakhstan dated September 18, 2009 "On the health of the people and the health care system" a complete or partial loss of the ability or ability to carry out self-service, independently move, navigate, the acceptance of documents for the provision of public services is carried out by an employee of the State Corporation with a visit to the place residence by contacting the Unified Contact Center 1414, 8 800 080 777 (when providing services through the State Corporation). The recipient has the opportunity to receive public services in electronic form through the portal and through the service provider's Internet resource www.kgd.gov.kz in the Taxpayer's Office, subject to the presence of an EDS. The recipient has the opportunity to receive information about the status of the provision of public services in the remote access mode through the "personal account" on the portal, the Unified Contact Center.

Annex 2 to the Rules of
rendering of the state
service "Registration accounting of
persons engaged in private
practice"
____________________________
(Last name, first name
(hereinafter - the name) (if
available), or the name of
the organization uslugopoluchatelya)
____________________________
(address uslugopoluchatelya)

Receipt of refusal to accept documents

Guided by paragraph 2 of Article 20 of the Law of the Republic of Kazakhstan dated April 15, 2013 "On Public Services", department No.__ of the branch of the State Corporation "Government for Citizens" (indicate address) refuses to accept documents for the provision of public services "Registration of a person engaged in private practice "in view of your submission of an incomplete package of documents in accordance with the list provided for in Appendix 1 to the Rules, as well as documents that have expired, namely:

Name of missing documents and documents with expired validity:
1) ________________________________________;
2) ________________________________________;
3)….
This receipt is made in 2 copies, one for each party.
Full name (if any) (employee of the State Corporation) (signature)
Executor: Full name (if any) _____________
Phone __________
Received: Full name (if any) / signature of the service recipient
"___ "_________ 20__ year

Appendix 3 to the Rules
for the provision of public
services "Registration of a
person engaged in private
practice"

Appendix 4 to the Rules
for the provision of public
services "Registration of a
person engaged in private
practice"

Appendix 2 to the order of the
Acting
Minister of Finance
dated July 10, 2020 No. 665

Rules for the provision of the public service "Registration of taxpayers"

Chapter 1. General Provisions

1. These Rules for the provision of public services "Registration of taxpayers" (hereinafter - the Rules) are developed in accordance with subparagraph 1) of article 10 of the Law of the Republic of Kazakhstan dated April 15, 2013 "On public services" (hereinafter - the Law) and determine the procedure for the provision of public services " Registration of taxpayers "(hereinafter referred to as the state service) by the territorial bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan in regions, cities and districts in cities, on the territory of special economic zones (hereinafter referred to as the service provider).

2. The state service is provided to individuals and legal entities (hereinafter referred to as the service recipient).

Chapter 2. The procedure for the provision of public services

3. Acceptance of an application and issuance of the result of the provision of public services are carried out:

1) through the service provider - when entering information about a non-resident into the state database of taxpayers (hereinafter referred to as the GBD NP), making changes and (or) additions to the registration data;

2) through the non-profit joint-stock company "State Corporation" Government for Citizens "(hereinafter referred to as the State Corporation) - when entering information about a non-resident in the State Public Database of the NP, making changes and (or) additions to the registration data;

3) through the web portal "electronic government" www.egov.kz (hereinafter referred to as the portal) - when making changes and (or) additions to the information about the responsible employee for settlements with the budget, phone number, e-mail address of the service recipient.

When entering information about a non-resident in the GBD NP, making changes and (or) additions to the registration data in the GBD NP, the documents submitted by the service recipient are accepted by the structural unit of the service provider responsible for receiving documents or by the State Corporation.

When making changes and (or) additions to the information about the responsible employee for settlements with the budget, phone number, e-mail address of the service recipient, a request in the form of an electronic document certified by an electronic digital signature (hereinafter referred to as EDS) of the service recipient is accepted through the portal.

To receive a public service, service recipients provide documents in accordance with Articles 76 and 77 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget (Tax Code)" dated December 25, 2017 (hereinafter - the Tax Code).

To identify the identity of the service recipient, an identity document is presented.

Information about identity documents, about registration (re-registration) as a legal entity, about state registration as an individual entrepreneur, contained in state information systems, is received by the employee of the service provider from the relevant state information systems.

Demanding from service recipients of documents and information that can be obtained from information systems is not allowed.

When contacting the service provider, the service recipient receives a coupon confirming the acceptance of the relevant documents.

When contacting the State Corporation, if the service recipient provides an incomplete package of documents according to the list provided for in paragraph 8 of Appendix 1 to these Rules, the employee of the State Corporation refuses to accept the application, and issues a receipt for refusal to accept documents in the form in accordance with Appendix 2 to these Rules.

When accepting documents through the State Corporation, the service recipient is issued a receipt for the acceptance of the relevant documents.

When providing a public service through the State Corporation on paper, the day of receipt of applications and documents is not included in the period for rendering the public service.

In case of applying through the portal, the service recipient is sent the status of acceptance of the request for the provision of public services.

When the service recipient submits the documents to the State Corporation in person, the employee of the State Corporation accepts, checks the documents submitted by the service recipient, and sends the accepted documents to the service provider via courier.

In cases where the service recipient submits an incomplete package of documents according to the lists provided for in Articles 76 and 77 of the Tax Code, and (or) documents that have expired, the service provider refuses to accept the application.

Upon establishing the fact of completeness of the submitted documents, the employee responsible for processing documents enters the documents and processes them in the Integrated Tax Information System information system within 3 (three) working days from the date of receipt of the tax application and sends the result of the public service to the service recipient or to the State Corporation ...

When contacting a service provider or a State Corporation, the result of the provision of a public service or a reasoned response about the refusal to provide a public service in the cases and on the grounds specified in subparagraph 2 of paragraph 2 of Article 19-1 of the Law is issued in hard copy.

The condition for the storage by the service provider, the State Corporation of documents unclaimed in time:

The state corporation ensures the storage of documents for 1 (one) month, after which it transfers them to the service provider for further storage.

3. The procedure for appealing decisions, actions (inaction) of service providers and (or) their officials, the State Corporation and (or) its employees on the provision of public services

addressed to the head of the service provider;

addressed to the head of the authorized body in charge of ensuring tax receipts and payments to the budget;

to the authorized body for the assessment and control over the quality of the provision of public services.

The service recipient's complaint addressed to the service provider, the State Corporation directly providing public services, is subject to consideration in accordance with

paragraph 2 of Article 25 of the Law within 5 (five) working days from the date of its registration.

Appendix 1 to the Rules
for the provision of public
services "Registration of
taxpayers"

Standard of the state service "Registration of taxpayers"
1	Service Provider Name	Territorial bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan by districts, cities and districts in cities, on the territory of special economic zones
2	Methods of providing public services	1) through the service provider - when entering information about a non-resident into the state database of taxpayers, making changes and (or) additions to registration data; 2) through the non-profit joint-stock company "State Corporation" Government for Citizens "(hereinafter - the State Corporation) - when entering information about a non-resident in the state database of taxpayers, making changes and (or) additions to registration data; 3) through the web portal" electronic government "www.egov.kz (hereinafter referred to as the portal) - when making changes and (or) additions to the information about the responsible employee for settlements with the budget, phone number, e-mail address of the service recipient.
3	Terms of provision of public services	1) entering information about the taxpayer into the state database of taxpayers (hereinafter referred to as the GBD NP) - within 3 (three) working days from the date of receipt of the tax application for registration; 2) amendments to the registration data of the taxpayer - within 3 (three) business days from the date of receipt of the tax application for registration; 3) the maximum allowable waiting time for the delivery of the package of documents by the service recipient to the service provider is 20 (twenty) minutes, for the State Corporation - 15 (fifteen) minutes; 4) the maximum allowable time for the service recipient to be serviced by the service provider is 20 (twenty) minutes, by the State Corporation - 15 (fifteen) minutes.
4	Form of provision of public services	Electronic (partially automated) and (or) paper
5	The result of the provision of public services	1) issuance of a registration certificate in the form approved by order of the Minister of Finance of the Republic of Kazakhstan dated February 9, 2018 No. 153 (registered in the Register of State Registration of Normative Legal Acts under No. 16431) (when entering information about a non-resident, foreigner or stateless person, legal entities- non-residents carrying out activities in the Republic of Kazakhstan through a permanent establishment without opening a branch, an insurance organization (insurance broker) or a dependent agent, a diplomatic and equivalent representative office, a consular institution in the SGB NP); 2) a reasoned response to the refusal to provide a public service in the cases and on the grounds specified in paragraph 9 of this Appendix 1. The form for providing the result of the provision of public services: paper.
6	The amount of fees charged from the service recipient for the provision of public services, and the methods of its collection in cases provided for by the legislation of the Republic of Kazakhstan	Public service is provided free of charge
7	Schedule	1) the service provider - from Monday to Friday, from 9.00 to 18.30 hours with a lunch break from 13.00 to 14.30, except weekends and holidays in accordance with the Labor Code of the Republic of Kazakhstan dated November 23, 2015 (hereinafter referred to as the Labor Code of the Republic of Kazakhstan). The public service is provided on a first come, first served basis, without an appointment or expedited service. 2) State corporation - from Monday to Saturday, excluding Sunday, holidays in accordance with the Labor Code of the Republic of Kazakhstan in accordance with the established work schedule from 9.00 to 20.00, without a lunch break. Reception is carried out in the order of an electronic queue, at the place of registration of the service recipient without expedited service, it is possible to book an electronic queue through the portal; 3) the portal - around the clock, except for technical breaks in connection with the repair work (when the service recipient applies after the end of working hours, on weekends and holidays in accordance with the Labor Code of the Republic of Kazakhstan, the application is accepted and the result of the provision of public services is received on the next working day). The addresses of the places of rendering public services are posted on the Internet resource: 1) service provider www.kgd.gov.kz; 2) State Corporation: www.gov4c.kz; 3) the portal www.egov.kz.
eight	List of documents required for the provision of public services	when the service recipient or his representative applies, acting on the basis of a document issued in accordance with the civil legislation of the Republic of Kazakhstan, which indicates the corresponding powers of the representative: to the service provider (in person or by mail) or to the State Corporation: to enter information about a non-resident in the NDB NP: 1) a tax statement in accordance with Appendix 3 to these rules; 2) a list of documents in accordance with Appendix 4 to these rules; to make changes and (or) additions to the registration data in the GBD NP: 1) a tax statement in accordance with Appendix 3 to these rules; to the portal: a tax statement in the form of an electronic document, in accordance with Appendix 3 to these rules - for making changes and (or) additions to the information about the responsible employee for settlements with the budget, phone number, e-mail address of the service recipient.
nine	Grounds for refusal to provide public services established by the laws of the Republic of Kazakhstan	Inconsistency of the service recipient and (or) the submitted materials, objects, data and information necessary for the provision of public services with the requirements in accordance with Articles 76 and 77 of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget (Tax Code)" dated December 25, 2017.
ten	Other requirements, taking into account the specifics of the provision public services, including those provided in electronic form and through the State Corporation	Service recipients who have in the Code of the Republic of Kazakhstan dated September 18, 2009 "On the health of the people and the health care system" a complete or partial loss of the ability or ability to carry out self-service, independently move, navigate, the acceptance of documents for the provision of public services is carried out by an employee of the State Corporation with a visit to the place residence by contacting the Unified Contact Center 1414, 8 800 080 777 (when providing services through the State Corporation). The recipient has the opportunity to receive public services in electronic form through the portal and through the service provider's Internet resource in the "Taxpayer's Office", subject to the presence of an EDS. The recipient has the opportunity to receive information about the status of the provision of public services in the remote access mode through the "personal account" on the portal, the Unified Contact Center.

Annex 2 to the Rules of
rendering of the state
service "Registration
of taxpayers'
____________________________
(Last name, first name
(hereinafter - the name) (if
available), or the name of
the organization uslugopoluchatelya)
____________________________
(address uslugopoluchatelya)

Receipt of refusal to accept documents

Guided by paragraph 2 of Article 20 of the Law of the Republic of Kazakhstan dated April 15, 2013 "On Public Services", department No. __ of the branch of the State Corporation "Government for Citizens" (indicate the address) refuses to accept documents for the provision of the public service "Registration of Taxpayers" due to your submission of an incomplete a package of documents according to the list provided for in Appendix 1 to the Rules, as well as documents that have expired, namely:

Appendix 3 to the Rules
for the provision of public
services "Registration of
taxpayers"

Appendix 4 to the Rules
for the provision of public
services "Registration of
taxpayers"

Documents required for entering information about recipients (non-residents) into the state database of taxpayers

For service recipients (non-resident individuals):

No.	Service recipient categories	List of documents						Application submission deadline	Tax authority to which the documents are submitted
		Notarized copies
		Identity document	A document confirming the amount of income from sources in the Republic of Kazakhstan (if such a document is available)	A document confirming tax registration in the country of incorporation (citizenship) of a non-resident, indicating the tax registration number (or its equivalent) if such a document is available	A document confirming state registration in the country of incorporation of a non-resident, indicating the state registration number (or its equivalent)	Agreement (agreement, contract or other document), if any, for the granting of powers to carry out entrepreneurial activities on behalf of a non-resident, sign contracts or for other purposes	Joint venture agreement
1	2	3	4	5	6	7	eight	nine	ten
1	A non-resident individual who is a tax agent paying income, who is responsible for calculating, withholding and transferring income tax at the source of payment to the budget, acquiring (selling) property in the Republic of Kazakhstan.	√		√				Before the acquisition (sale) of property	At the location of real estate
2	Dependent agent whose activity is considered as a permanent establishment of a non-resident	√		√		√		Within thirty calendar days from the date of commencement of activities	At the location (residence, stay) of the dependent agent
3	Non-resident - a party to a joint activity agreement concluded with a resident, the activity of which leads to the formation of a permanent establishment	√		√	√		√	within thirty calendar days from the date of commencement of activities	at the place of location (residence, stay) of a resident - a party to an agreement on joint activities
4	Foreigners and stateless persons receiving income from sources in the Republic of Kazakhstan, not subject to taxation at the source of payment	√	√	√				Within thirty calendar days from the date of commencement of activities	At the place of stay (residence)
5	Foreigners or stateless persons acquiring property in the Republic of Kazakhstan that is subject to property tax, vehicles or land tax	√		√					at the location of such property
6	Foreigners or stateless persons who are the first heads of resident legal entities, non-residents operating in the Republic of Kazakhstan through a branch, representative office	√		√					At the place of stay (residence)

for service recipients (non-resident legal entities):

No.	Service recipient categories	The list of documents, copies of which must be submitted (mark * means that notarized copies of documents, mark ** means that the document is submitted only upon registration of employees of representative offices)							Application submission deadline	Tax authority to which the documents are submitted
No.	Service recipient categories	Constituent documents *	A document confirming tax registration in the country of incorporation of a non-resident, indicating the tax registration number (or its equivalent) if such a document is available *	Document confirming state registration in the country of incorporation of a non-resident, indicating the state registration number (or its equivalent) *	minutes of the meeting of the board of directors or similar management body *	Agreement (agreement, contract or other document), if any, for the granting of powers to carry out entrepreneurial activities on behalf of a non-resident, sign contracts or for other purposes *	Joint venture agreement *	Document confirming accreditation in the Republic of Kazakhstan **	Application submission deadline	Tax authority to which the documents are submitted
1	2	3	4	5	6	7	eight	nine	ten	eleven
1	A non-resident legal entity operating through a permanent establishment without opening a branch, representative office	√	√	√					Within thirty calendar days from the date of commencement of activities in the Republic of Kazakhstan	At the location of the permanent establishment
2	A legal entity created in accordance with the legislation of a foreign state, the place of effective management (location of the actual governing body) of which is located in the Republic of Kazakhstan	√	√	√	√				within thirty calendar days from the date of the decision to recognize the place of effective management (location of the actual management body) of the Republic of Kazakhstan;	by location
3	Non-resident who acquires (sells) property in the Republic of Kazakhstan, who is a tax agent paying income, who is responsible for calculating, withholding and transferring income tax at the source of payment to the budget, or independently calculating income tax on income received in the form of value gain when selling property located in the Republic of Kazakhstan, shares, participation interests associated with subsoil use in the Republic of Kazakhstan, on behalf of a person who is not a tax agent.	√	√	√					before the acquisition (sale) of property	at the location of the property
4	An insurance company (insurance broker) is a dependent agent whose activities are considered as a permanent establishment	√	√	√		√			Within thirty calendar days from the date of commencement of activities	By location
5	Non-resident - a party to a joint activity agreement concluded with a resident, the activity of which leads to the formation of a permanent establishment	√	√	√			√		within thirty calendar days from the date of commencement of activities	at the place of location (residence, stay) of a resident - a party to an agreement on joint activities
6	Legal entities opening accounts with resident banks	√	√	√					Before opening a bank account	At the location of the bank
7	A non-resident who is a tax agent paying income, who is charged with the obligation and responsibility for calculating, withholding and transferring income tax at the source of payment to the budget or independently calculating income tax on income received in the form of an increase in value when selling property located in the Republic of Kazakhstan, shares , shares of participation associated with subsoil use in the Republic of Kazakhstan, on behalf of a person who is not a tax agent, acquiring (selling): shares issued by a resident, and shares in the authorized capital of a resident legal entity that is a subsoil user, or a consortium, participant (participants) which is (are) the subsoil user (subsoil users); shares issued by a resident legal entity and shares in the authorized capital of a resident legal entity or consortium; shares issued by a non-resident legal entity and shares in the authorized capital of a non-resident legal entity or consortium	√	√	√					on the basis of information from authorized state and local executive bodies carrying out state regulation within the competence in the field of subsoil use in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use	at the location of a legal entity that is a subsoil user
eight	A non-resident purchasing securities, participation interests, if the following conditions are not met: on the day of sale of shares or participation interests, the taxpayer has owned these shares or participation interests for more than three years; legal entity - the issuer or legal entity, the participation interest in which is being sold, or a member of the consortium that sells the participation interest in such consortium, is not a subsoil user; property of persons (persons) who are (are) subsoil users (subsoil user), in the value of the assets of the legal entity-issuer or legal entity, the participation interest in which is being sold, or the total value of the assets of the consortium participants, the participation interest in which is being sold, on the day of such sale is no more than 50 percent. For the purposes of this sub-clause, a subsoil user is not recognized as a subsoil user who is such solely because of the possession of the right to extract groundwater and (or) common minerals for their own needs, as well as a subsoil user carrying out during the twelve month period preceding the first day of the month in which shares or participation interests, subsequent processing (after primary processing) of at least 70 percent of the mineral raw materials mined for the specified period, including coal, at its own and (or) owned by a resident legal entity that is an interconnected party, production facilities located in the territory of the Republic of Kazakhstan	√	√	√					before the acquisition (sale) of property	at the location of the issuing legal entity or resident legal entity
nine	Diplomatic and equivalent representation of a foreign state, consular institution of a foreign state, accredited in the Republic of Kazakhstan								Before starting activities	By location

Appendix 3 to the order of the
Acting
Minister of Finance
dated July 10, 2020 No. 665

Rules for the provision of the public service "Registration registration of value added tax payers"

Chapter 1. General Provisions

1. These Rules for the provision of public services "Registration registration of payers of value added tax" (hereinafter - the Rules) are developed in accordance with subparagraph 1) of Article 10 of the Law of the Republic of Kazakhstan dated April 15, 2013 "On public services" (hereinafter - the Law) and determine the procedure for the provision of the state service "Registration registration of value added tax payers" (hereinafter referred to as the state service) by the territorial bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan by districts, cities and districts in cities, on the territory of special economic zones (hereinafter referred to as the service provider).

2. The state service is provided to individuals and legal entities (hereinafter referred to as the service recipient).

3. According to the order of the Minister of Digital Development, Innovation and Aerospace Industry of the Republic of Kazakhstan dated January 29, 2020 No. 36 / НҚ (registered in the Register of State Registration of Normative Legal Acts under No. 19961) "On approval of the list of public services provided on the basis of" one application " public service is a composite service.

Chapter 2. The procedure for the provision of public services

4. Acceptance of an application and issuance of the result of the provision of public services are carried out:

1) through the service provider;

2) through the web portal "electronic government" www.egov.kz (hereinafter referred to as the portal).

When registering for value added tax (hereinafter referred to as VAT), replacing the VAT certificate, deregistering VAT, the documents submitted by the service recipient (in person or by mail) are accepted by the service provider's structural unit responsible for receiving the documents and transferred to the responsible a structural unit of the service provider for processing documents;

When applying in electronic form, a tax application in the form of an electronic document certified by an electronic digital signature (hereinafter referred to as EDS) of the service recipient is accepted through the portal.

To receive a public service, service recipients provide documents in accordance with Articles 82 or 83 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget (Tax Code)" dated December 25, 2017 (hereinafter - the Tax Code).

To identify the identity of the service recipient, an identity document is presented.

The authorized body receives information about identity documents contained in state information systems from the relevant state information systems through the portal in the form of electronic documents certified by an electronic digital signature (hereinafter - EDS) of authorized officials.

Demanding from service recipients of documents and information that can be obtained from information systems is not allowed.

When contacting the service provider, the service recipient receives a coupon confirming the acceptance of the relevant documents.

In case of applying through the portal, the service recipient is sent the status of acceptance of the request for the provision of public services.

In cases where the service recipient submits an incomplete package of documents in accordance with the lists provided for in Articles 82 or 83 of the Tax Code, and (or) documents that have expired, the service provider refuses to accept the application.

When establishing the fact of completeness of the submitted documents, the employee responsible for processing documents enters the documents and processes the tax reporting processing system in the information system:

1) upon registration for VAT - within 1 (one) business day from the date of receipt of the tax application or from the date of state registration in the National Register of Business Identification Numbers;

2) upon replacement of the VAT registration certificate - within 3 (three) business days;

3) upon deregistration for VAT, or a motivated refusal to deregister for VAT - within 5 (five) business days and send the result of the public service to the service recipient.

When contacting the service provider, the result of the provision of public services or a reasoned response to refusal to deregister for VAT in the cases and on the grounds specified in paragraph 3 of Article 85 of the Tax Code is issued in hard copy.

If the service recipient does not apply for the result of the public service within the specified period, the service provider ensures their storage at the place of reception until the service recipient receives it.

5. In the event of a failure of the information system containing the necessary information for the provision of a public service, the service provider, within 30 (thirty) minutes from the moment of failure, sends a request to the support service by e-mail sonosd@mgd.kz with the obligatory provision of information on the name of the public service, registration application number for obtaining a public service, individual identification number (IIN), or business identification number (BIN), name of the service recipient, version of system and application software (Windows, SONO), description of the sequence of actions leading to an error, screenshots explaining the problem ...

Chapter 3. The procedure for appealing decisions, actions (inaction) of service providers and (or) their officials on the provision of public services

6. In cases of disagreement with the results of the provision of public services, the service recipient shall file a complaint against the decision, actions (inaction) of the service provider on the provision of public services in accordance with the legislation of the Republic of Kazakhstan:

addressed to the head of the service provider;

addressed to the head of the authorized body in charge of ensuring tax receipts and payments to the budget;

to the authorized body for the assessment and control over the quality of the provision of public services.

The service recipient's complaint received by the service provider directly providing public services is subject to consideration in accordance with paragraph 2 of Article 25 of the Law within 5 (five) business days from the date of its registration.

7. In cases of disagreement with the results of the provision of public services, the service recipient, in accordance with subparagraph 6) of paragraph 1 of Article 4 of the Law, applies to the court.

Appendix 1 to the Rules
for the provision of public
services "Registration registration of
payers of
value added tax"

State Service Standard "Registration of Value Added Tax Payers"
1	Service Provider Name	Territorial bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan by districts, cities and districts in cities, on the territory of special economic zones
2	Methods of providing public services	1) through the service provider; 2) through the web portal "electronic government" www.egov.kz (hereinafter referred to as the portal).
3	Terms of provision of public services	1) registration for value added tax (hereinafter - VAT) - within 1 (one) business day: - from the date of filing a tax application for registration with VAT - for persons who have filed a tax application for VAT registration on paper, in person or in electronic form; - from the date of state registration in the National Register of Business Identification Numbers - for newly registered legal entities-residents of the Republic of Kazakhstan; 2) replacement of the VAT registration certificate (hereinafter - the VAT certificate) - within 3 (three) working days; 3) deregistration for VAT, or a motivated refusal to deregister for VAT - within 5 (five) business days from the date of filing a tax application; 4) the maximum allowable waiting time for the delivery of the package of documents by the service recipient to the service provider is 20 (twenty) minutes; 5) the maximum allowable time for the service recipient to be serviced by the service provider is 20 (twenty) minutes.
4	Form of provision of public services	Electronic (partially automated) and (or) paper
5	The result of the provision of public services	1) VAT registration; 2) replacement of the VAT certificate; 3) deregistration for VAT; 4) a reasoned response from the service provider about the refusal to deregister for VAT in the cases and on the grounds specified in paragraph 9 of this Appendix 1. The form for providing the result of the provision of public services: electronic or paper.
6	The amount of fees charged from the service recipient for the provision of public services, and the methods of its collection in cases provided for by the legislation of the Republic of Kazakhstan	Public service is provided free of charge
7	Schedule	1) the service provider - from Monday to Friday, from 9.00 to 18.30 with a lunch break from 13.00 to 14.30, except weekends and holidays in accordance with the Labor Code of the Republic of Kazakhstan dated November 23, 2015 (hereinafter referred to as the Labor Code of the Republic of Kazakhstan). The public service is provided on a first come, first served basis, without an appointment or expedited service. 2) the portal - around the clock, with the exception of technical breaks in connection with the repair work (when the service recipient applies after the end of working hours, on weekends and holidays in accordance with the Labor Code of the Republic of Kazakhstan, the application is accepted and the result of the provision of public services is received on the next working day). The addresses of the places of rendering public services are posted on the Internet resource: 1) service provider www.kgd.gov.kz; 2) the portal www.egov.kz.
eight	List of documents required for the provision of public services	when the service recipient (resident legal entity, non-resident operating in the Republic of Kazakhstan through a branch, representative office, individual entrepreneur) applies: to the service provider (in person or by mail): 1) a tax application in the form in accordance with Appendix 2 to these Rules - for registration with VAT, replacement of a VAT certificate, deregistration for VAT; 2) VAT liquidation declaration - for deregistration for VAT; to the portal: a tax application in the form of an electronic document, in accordance with Appendix 2 to these Rules, or an application for state registration of a legal entity with the mark "Registration as a VAT payer" through the National Register of Business Identification Numbers.
nine	Grounds for refusal to provide public services established by the laws of the Republic of Kazakhstan	The grounds for refusal to deregister for VAT are cases when, when deregistering for VAT, the following conditions are not met at the same time provided for in paragraph 3 of Article 85 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On taxes and other obligatory payments to the budget" ( Tax code): for the calendar year preceding the year of filing the tax application, the taxable turnover of the service recipient exceeded 30,000 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of the relevant financial year; for the period from the beginning of the current calendar year in which such a tax application was filed, the taxable turnover of the service recipient exceeded 30,000 times the monthly calculated indicator established by the law on the republican budget and effective as of January 1 of the corresponding financial year.
ten	Other requirements, taking into account the specifics of the provision of public services, including those provided in electronic form	The recipient has the opportunity to receive public services in electronic form through the portal and through the service provider's Internet resource in the "Taxpayer's Office", subject to the presence of an EDS. The state service can be provided on the principle of "one application" in conjunction with the state service "State registration of legal entities, registration of their branches and representative offices." The recipient has the opportunity to receive information on the status of the provision of public services in the remote access mode through the Unified Contact Center: 8-800-080-7777, 1414.

Appendix 2 to the Rules
for the provision of public
services "Registration registration of value added
tax payers
"

Appendix 4 to the order of the
Acting
Minister of Finance
dated July 10, 2020 No. 665

Rules for the provision of the public service "Issuance of a license for the production of tobacco products"

Chapter 1. General Provisions

1. These Rules for the provision of public services "Issuance of a license for the production of tobacco products" (hereinafter - the Rules) are developed in accordance with subparagraph 1) of article 10 of the Law of the Republic of Kazakhstan dated April 15, 2013 "On public services" (hereinafter - the Law) and determine the procedure provision of the state service "Issuance of a license for the production of tobacco products" (hereinafter - the State service) by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

2. The state service is provided to individuals and legal entities (hereinafter referred to as the service recipient).

Chapter 2. The procedure for the provision of public services

3. The application is accepted and the result of the provision of public services is issued through the "electronic government" web portal www.egov.kz (hereinafter referred to as the portal).

Upon receipt and / or renewal of a license, an application in the form of an electronic document with a list of necessary documents for the provision of a public service, certified by an electronic digital signature (hereinafter - EDS) of the service recipient, is accepted through the "electronic government" portal (hereinafter - the portal).

To receive a public service, service recipients provide documents in accordance with Article 29 of the Law of the Republic of Kazakhstan "On Permits and Notifications" dated May 16, 2014 (hereinafter - the Law on Permits).

In case of applying through the portal, the service recipient is sent the status of acceptance of the request for the provision of public services.

4. According to Article 33 of the Law on Permits, the license and (or) annex to the license must be reissued in the following cases:

1) changes in the surname, first name, patronymic (if any) of the individual licensee;

2) re-registration of an individual entrepreneur-licensee, change of his name or legal address;

3) reorganization of the legal entity-licensee in accordance with the procedure specified in Article 34 of the Law on Permits;

4) changes in the name and (or) location of the legal entity-licensee (if the address is indicated in the license);

5) alienation by the licensee of the license issued under the class "permits issued for objects", together with the object for the benefit of third parties in cases where the alienation of a specific license is provided for by Appendix 1 to the Law on Permits;

6) changing the address of the location of the object without physically moving it for a license issued under the class "permits issued for objects" or for annexes to a license indicating objects;

7) there is a requirement for re-registration in the laws of the Republic of Kazakhstan.

The actions of subparagraphs 2), 4) and 6) of the first part of this paragraph do not apply to cases when changes in the legal address of the individual entrepreneur-licensee, the address of the location of the legal entity-licensee, the address of the location of the object for a license issued under the class "permits issued on objects ", or for annexes to a license indicating objects occurred in connection with a change in the name of settlements, street names in accordance with the requirements of the Law of the Republic of Kazakhstan" On the administrative-territorial structure of the Republic of Kazakhstan ". Such changes in the address of the licensees and the object of the license are carried out through the integration of state information systems.

In the event of a change in the name of the type and (or) subtype of activity for which a permitting procedure has been introduced, the licensee has the right to submit an application for renewal of the license and (or) annex to the license.

A licensee holding a license for the type of activity for which the name change has occurred is entitled to receive an attachment to the license in the event of a preliminary reissuance of the license.

According to paragraph 2 of Article 35 of the Law on Permits, upon termination of the license and (or) annex to the license, the licensee is obliged to return the license and (or) annex to the license to the licensor within ten working days, except for cases of termination of the license and (or) annex to the license. on the grounds provided for in subparagraphs 6) and 7) of paragraph 1 of Article 35, or issuing a license only in electronic form.

5. The structural subdivision of the service provider responsible for receiving documents on the day of receipt of documents carries out acceptance, verification of the submitted documents and registration (when the service recipient applies after the end of working hours, on weekends and holidays in accordance with the Labor Code of the Republic of Kazakhstan dated November 23, 2015, acceptance of applications and issuance the results of the provision of public services is carried out on the next working day).

The service provider within 2 (two) working days from the date of receipt of the documents of the service recipient checks the completeness of the submitted documents.

If the fact of incompleteness of the submitted documents is established, the service provider within the specified time frame gives a reasoned refusal to further consider the application.

When establishing the fact of completeness of the submitted documents, the employee responsible for processing documents enters the documents, processes them in the "e-licensing" information system and sends the result of the public service to the service recipient:

1) upon issuance of a license or a reasoned response on refusal to provide public services in the cases and on the grounds specified in paragraph 1 of Article 32 of the Law on Permits - no later than 10 (ten) business days;

2) upon renewal of the license - within 3 (three) working days.

6. When providing a public service through the e-licensing information system, data on the stage of its provision are automatically transferred to the information system for monitoring the provision of public services.

7. In the event of a failure of the information system containing the necessary information for the provision of public services, the service provider, within 30 (minutes) from the moment of failure, notifies the operator of the information and communication infrastructure of "electronic government" (Operator) by sending a request to the unified support service by e-mail sd @ nitec.kz with the obligatory provision of information on the name of the public service, the number and code of the administrative document of the application (NIKAD), or the unique identification number of the application (UINZ), the number and code of the administrative document (NIKAD RD), or the unique identification number of the permitting document (UINRD) ), individual identification number (IIN), or business identification number (BIN) of the service recipient, with the attachment of step-by-step screenshots from the moment of authorization until the moment the error occurred, indicating the exact time of the error.

Chapter 3. The procedure for appealing decisions, actions (inaction) of service providers and (or) their officials on the provision of public services

8. In cases of disagreement with the results of the provision of public services by the service recipient, a complaint is filed against the decision, actions (inaction) of the service provider on the provision of public services in accordance with the legislation of the Republic of Kazakhstan:

addressed to the head of the service provider;

addressed to the head of the authorized body in charge of ensuring tax receipts and payments to the budget;

to the authorized body for the assessment and control over the quality of the provision of public services.

9. In cases of disagreement with the results of the provision of public services, the service recipient, in accordance with subparagraph 6) of paragraph 1 of Article 4 of the Law, applies to the court.

Appendix 1 to the Rules
for the provision of public
services "Issuance of a license for the
production of tobacco
products"

State service standard "Issuance of a license for the production of tobacco products"
1	Service Provider Name	State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan
2	Methods of providing public services	Through the web portal "electronic government" www.egov.kz (hereinafter referred to as the portal).
3	Terms of provision of public services	1) issuance of a license or a reasoned response on refusal to provide public services in the cases and on the grounds specified in paragraph 9 of this Appendix 1 to the Rules - no later than 10 (ten) business days; 2) renewal of the license - within 3 (three) working days.
4	Form of provision of public services	Electronic (partially automated)
5	The result of the provision of public services	1) a license, a reissued license, in the form of an electronic document certified by an electronic digital signature (hereinafter - EDS) of an official of the service provider; 2) a reasoned response on the refusal to provide public services in the cases and on the grounds specified in paragraph 9 of this Appendix 1 to the Rules. The form for providing the result of the provision of public services is electronic.
6	The amount of fees charged from the service recipient for the provision of public services, and the methods of its collection in cases provided for by the legislation of the Republic of Kazakhstan	In accordance with paragraph 4 of Article 554 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On taxes and other obligatory payments to the budget" (Tax Code), the rates of the license fee for the right to engage in certain types of activities (hereinafter - the license fee) are set based on the amount of the monthly calculated indicator (hereinafter - MCI), established by the law on the republican budget and in effect on the date of payment of the fee, and are: 1) upon issuance of a license - 500 MCI; 2) upon renewal of a license - 10% of the rate upon issue of a license. Payment of the license fee is carried out in cash and non-cash through second-tier banks and organizations that carry out certain types of banking operations. If a request is submitted through the portal, payment can be made through the payment gateway of "electronic government" (hereinafter - PSHEP).
7	Schedule	1) the service provider - from Monday to Friday, from 9.00 to 18.30 with a lunch break from 13.00 to 14.30, except weekends and holidays in accordance with the Labor Code of the Republic of Kazakhstan dated November 23, 2015 (hereinafter referred to as the Labor Code of the Republic of Kazakhstan). 2) the portal - around the clock, with the exception of technical breaks in connection with the repair work (when the service recipient applies after the end of working hours, on weekends and holidays in accordance with the Labor Code of the Republic of Kazakhstan, the application is accepted and the result of the provision of public services is received on the next working day). The addresses of the places of rendering public services are posted on the portal www.egov.kz.
eight	List of documents required for the provision of public services	1) to obtain a license: a statement in the form of an electronic document, in accordance with Appendices 2 or 3 to these Rules; an electronic copy of the document confirming the payment of the license fee to the budget, except for cases of payment through PSHEP; an electronic copy of the production passport, developed and filled in by the manufacturer of tobacco products; an electronic copy of the lease agreement or gratuitous use in the event of the conclusion of these agreements for a period of less than one year; the form of information to qualification requirements for the implementation of activities for the production of tobacco products in the form of an electronic document in accordance with Appendix 4 to these Rules; 2) to renew the license: a statement in the form of an electronic document, in accordance with Appendices 5 or 6 to these Rules; an electronic copy of the document confirming the payment of the license fee to the budget, except for cases of payment through PSHEP; electronic copies of documents containing information on changes that served as the basis for reissuing the license and (or) annex to the license, with the exception of documents contained in state information systems.
nine	Grounds for refusal to provide public services established by the laws of the Republic of Kazakhstan	1) engaging in a type of activity is prohibited by the laws of the Republic of Kazakhstan for this category of service recipients; 2) the license fee has not been paid; 3) the service recipient does not meet the qualification requirements; 4) the licensor has received a response from the relevant approving state body about the non-compliance of the service recipient with the requirements for licensing; 5) in relation to the service recipient, there is a court decision (verdict) that has entered into legal force on the suspension or prohibition of activities or certain types of activities subject to licensing; 6) the court, on the basis of the submission of the bailiff, is temporarily prohibited from issuing a license to the service recipient - the debtor; 7) the inaccuracy of the documents submitted by the applicant for obtaining a license and (or) the data (information) contained in them has been established.
ten	Other requirements, taking into account the specifics of the provision of public services, including those provided in electronic form	The recipient has the opportunity to receive public services in electronic form through the portal, subject to the availability of an EDS. The recipient has the opportunity to obtain information on the status of the provision of public services in the remote access mode through the "personal account" on the portal, the Unified Contact Center 1414, 8 800 080 777.

	Appendix 2 to the Rules for the provision of public services "Issuance of a license for the production of tobacco products"
	The form

Application of a legal entity for obtaining a license and (or) annex to a license

	Appendix 3 to the Rules for the provision of public services "Issuance of a license for the production of tobacco products"
	The form

Application of an individual for obtaining a license and (or) annex to a license

In ___________________________________________________________________
(full name of the licensor)
from __________________________________________________________________
(surname, name, patronymic (if any) of an individual, individual
identification number)
I ask to issue a license and (or) an annex to a license to carry out
____________________________________________________________________
(indicate the full name of the type of activity and (or) subspecies ( o) activities)
on paper _____
(put an X sign if you need to obtain a license on paper
)
Address of the individual's place of residence
__________________________________________________________________
(postal code, region, city, district, town,
street name , house / building number)
Electronic mail
___________________________________________________________________
Phones ___________________________________________________________
Fax __________________________________ ______________________________
Bank account ______________________________________________________
(account number, name and location of the bank)
Address of the object of implementation of activities or actions (operations)
___________________________________________________________________
(postal code, region, city, district, settlement, street name,
house / building number (stationary premises)
Attached _____ sheets ...
It is hereby confirmed that:
all specified data are official contacts and
any information on the issue or refusal to issue a license
and (or) annex to the license can be sent to them
the applicant is not prohibited by the court from engaging in a licensed type and (or) subtype of
activity;
all attached documents are true and
valid;
the applicant agrees to the use of personal data of limited access,
constituting a secret protected by law, contained in information
systems, when issuing a license and (or) annex to the license;
the applicant agrees to the certification of the application with the electronic digital signature of the
employee of the public service center (in case of applying through the public
service center ).
Individual ______________ ____________________________________
(signature) (surname, name, patronymic (if any) Date of filling: "__" _________ 20__

	Appendix 4 to the Rules for the provision of public services "Issuance of a license for the production of tobacco products"
	the form

Forms of information to qualification requirements for the implementation of activities for the production of tobacco products

1. Technological equipment used in the production of tobacco products,
corresponding to the technological scheme of production specified in the passport of
production of the manufacturer of tobacco products, indicate:
1) the name of the equipment ___________________________________;
2) type ________________________________________________________;
3) brand ______________________________________________________;
4) equipment performance ________ ____________________;
5) quantity _________________________________________________;
6) number and date of the document confirming the purchase of
equipment _______________________________________________________;
(not to be filled in upon expiration of the
document storage period established by the legislation )
7) the date of the last and subsequent verification (calibration) _____________.
2. Measuring instruments that meet the requirements of the legislation of the
Republic of Kazakhstan in the field of ensuring the uniformity of measurements, indicate:
1) the name of the measuring instrument _____________________________;
2) the name of the manufacturer with an indication of the territorial place of production
______________________________________________________;
3) type _______________________________________________________;
4) model ____________________________________________________;
5) serial number ____________________________________________;
6) number of the certificate of verification (calibration) indicating the date of the last and
subsequent verification (calibration) ________________________.
3. Laboratory for technological control of the production of tobacco products,
indicate if available:
1) the body that issued the certificate (certificate) of accreditation ___________;
2) the period of validity of the certificate (certificate) _________________________;
3) the scope of accreditation (certification) ____________________________;
4) number and date of the certificate (certificate) of accreditation _____________;
5) place of issue _______________________________________________.
4. The list of manufactured products indicating the exact and full names of all trademarks, indicate:
1) the exact and full name of the manufactured products, indicating the
names of all trademarks __________________________________;
2) the number and date of registration of the trademark _______________________.
5. Regulatory technical documents that meet the requirements of the Law of the
Republic of Kazakhstan dated November 9, 2004 "On technical regulation",
indicate the availability of technical documentation:
1) number and date of the standard ________________________________________;
2) the number and date of the technical regulation _________________________;
3) number and date of the technological instruction (if any) _______;
4) other documentation (if any) ________________________.

	Appendix 5 to the Rules for the provision of public services "Issuance of a license for the production of tobacco products"
	The form

Application of a legal entity for the renewal of the license and (or) annex (s)
to the license

In ___________________________________________________________________
(full name of the licensor)
from _________________________________________________________________
(full name, location, business identification number of a
legal entity
(including a foreign legal entity), business identification
number of a branch or representative office of a foreign legal entity - in the
absence of a business identification number at the head legal
entity)
I ask to reissue the license and (or) annex (s) to the license
(underline the necessary)
No. __________ dated "___" _________ 20___, issued (s) (s) _______________
(number (s) of the license and (or) annex ( j) to the license, date of issue, name of the
licensor who
issued the license and (or) annex (s) to the license) to carry out
_________________________________________________________________
(full name of the type of activity and (or) subtype (s) of activity)
on the following basis (s) ) (indicate in the appropriate cell X):
1) reorganization of the legal entity-licensee in accordance with the procedure
determined by Article 34 of the Law of the Republic of Kazakhstan "On Permits and
Notifications" by (indicate in the appropriate cell X):
a) merger ____
b) transformation ____
c) accession ____
d ) allocation ____
e) division ____
2) change of the name of the legal entity-licensee ___________
3) change of the location of the legal entity-licensee ________
4) alienation by the licensee of the license issued under the class "permits issued
for objects", together with the object in favor of third parties in cases where the transferability
of the license provided for in Annex 1 to the Law of the Republic of Kazakhstan
"About permissions and notifications" ___________________
5) change of address location of the object without physically moving
to a license issued by the class "permits issued to objects" or
to the license applications specifying objects _____________
6) the existence of a requirement for re-registration in the laws of the Republic of Kazakhstan tan
___________________________________________________________
7) change the name of the type of activity _______________________
8) change the name of the subtype of activity ____________________
on paper _____ (put an X if you need
to obtain a license on paper)
Address of the legal entity _______________________________________
(country - for a foreign legal entity, postal code,
region, city, district, settlement,
street name , house / building (stationary premises) number
E-mail ______________________________________________
Phones _____________________________________________________
Fax _________________________________________________________
Bank account _________________________________________________
(account number, name and location of the bank)
Address of the object of the activity or actions (operations)
_________________________________________________________________
( postcode, region, city, district, settlement,
street name , house / building number (stationary premises)
Attached ______ sheets. It is hereby confirmed that:
all specified data are official contacts and
any information on the issue or refusal to issue a license and
(or) annex to the license can be sent to them
the applicant is not prohibited by the court from engaging in a licensed type and (or) subtype of
activity;
all attached documents are true and
valid;
the applicant agrees to the use of personal data of limited access,
constituting a secret protected by law, contained in information
systems, when issuing a license and (or) annex to the license;
the applicant agrees to the certification of the application with the electronic digital signature of the
employee of the public service center (in case of applying through the public
service center ).
Manager _____________ _________________________________________
(signature) (surname, name, patronymic (if any)
Date of filling: "__" __________ 20__

	Appendix 6 to the Rules for the provision of public services "Issuance of a license for the production of tobacco products"
	The form

Application of an individual for re-issuing a license and (or) annex to a license

In ___________________________________________________________________
(full licensor name)
from __________________________________________________________________
(surname, name, patronymic (if any) of an individual,
an individual identification number)
Please renew the license and (or) supplement to the license
(underline)
number ____________ dated _________ 20___ issued (th) (s ) __________________
(number (s) of the license and (or) annex (s) to the license, date of issue, name of the
licensor who issued
____________________________________________________________________ the
license and (or) annex (s) to the license)
to carry out
___________________________________________________________________
(full name of the type of activity and (or ) subtype (s) of activity)
on the following basis (s) (indicate in the appropriate cell X):
1) change of surname, name, patronymic (if any) of the individual
licensee ________
2) re-registration of an individual enterprise of the holder-licensee, change of its
name ________
3) re-registration of the individual entrepreneur-licensee, change of its
legal address ________
4) alienation by the licensee of the license issued under the class "permits issued
for objects", together with the object in favor of third parties in cases where alienation
license is provided in Annex 1 to the Law of the Republic of Kazakhstan
"About permissions and notifications" ________
5) change of address location of the object without physically moving
to a license issued by the class "permits issued to objects" or for the
application for a license with the indication of objects ________
6) availability requirements for re-registration in the laws of the Republic of Kazakhstan _________
7) change of the name of the type of activity _________
8) change of the name of the subtype of activity _________
on paper _____ (put an X sign if it is necessary to obtain a
license on paper)
Address of residence of an individual ________________________ ________
(postal code, region, city, district, town, street name,
house / building number)
Email ____________________________________________________
Phones ___________________________________________________________
Fax ________________________________________________________________
Bank account ______________________________________________________
(account number, name and location of the bank)
Address of the object of the activity or actions (operations)
__________________________________________________________________________
(postal code, region, city, district, settlement, street name,
house / building number (stationary premises)
Attached _____ sheets. It is hereby confirmed that:
all specified data are official contacts and
any information on the issue or refusal to issue a license and
(or) annex to the license can be sent to them
the applicant is not prohibited by the court from engaging in a licensed type and (or)
subtype of activity;
all attached documents are true and
valid;
the applicant agrees to the use of personal data of limited access,
constituting a secret protected by law, contained in information
systems, when issuing a license and (or) annex to the license;
the applicant agrees to the certification of the application with the electronic digital signature of the
employee of the public service center (in case of contacting through the public
service center ).
Individual ______________ ____________________________________ (signature) (surname, name, patronymic (if any) Date of filling: "__" ________ 20__

Appendix 5 to the order of the
Acting
Minister of Finance
dated July 10, 2020 No. 665

Rules for the provision of the public service "Issuance of a license for the production of ethyl alcohol"

Chapter 1. General Provisions

1. These Rules for the provision of public services "Issuance of a license for the production of ethyl alcohol" (hereinafter - the Rules) are developed in accordance with subparagraph 1) of Article 10 of the Law of the Republic of Kazakhstan dated April 15, 2013 "On public services" (hereinafter - the Law) and determine the procedure provision of the public service "Issuance of a license for the production of ethyl alcohol" (hereinafter - the State service) by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter - the service provider).

2. The state service is provided to individuals and legal entities (hereinafter referred to as the service recipient).

Chapter 2. The procedure for the provision of public services

3. The application is accepted and the result of the provision of public services is issued through the "electronic government" web portal www.egov.kz (hereinafter referred to as the portal).

Upon receipt and / or re-issuance of a license, an application in the form of an electronic document with a list of necessary documents for the provision of a public service, certified by an electronic digital signature (hereinafter referred to as EDS) of the service recipient, is accepted through the portal.

In case of applying through the portal, the service recipient is sent the status of acceptance of the request for the provision of public services.

4. According to Article 33 of the Law of the Republic of Kazakhstan "On Permits and Notifications" dated May 16, 2014 (hereinafter - the Law on Permits), the license and (or) annex to the license must be reissued in the following cases:

1) changes in the surname, first name, patronymic (if any) of the individual licensee;

2) re-registration of an individual entrepreneur-licensee, change of his name or legal address;

3) reorganization of the legal entity-licensee in accordance with the procedure specified in Article 34 of the Law on Permits;

4) changes in the name and (or) location of the legal entity-licensee (if the address is indicated in the license);

6) changing the address of the location of the object without physically moving it for a license issued under the class "permits issued for objects" or for annexes to a license indicating objects;

7) there is a requirement for re-registration in the laws of the Republic of Kazakhstan.

The actions of subparagraphs 2), 4) and 6) of the first part of this paragraph do not apply to cases when changes in the legal address of the individual entrepreneur-licensee, the address of the location of the legal entity-licensee, the address of the location of the object for a license issued under the class "permits issued for objects ", or for annexes to a license indicating objects occurred in connection with a change in the name of settlements, street names in accordance with the requirements of the Law of the Republic of Kazakhstan" On the administrative-territorial structure of the Republic of Kazakhstan ". Such changes in the address of the licensees and the object of the license are carried out through the integration of state information systems.

The service provider within 2 (two) working days from the date of receipt of the documents of the service recipient checks the completeness of the submitted documents.

If the fact of incompleteness of the submitted documents is established, the service provider within the specified time frame gives a reasoned refusal to further consider the application.

On approval of the Rules for the provision of public services, state revenue bodies of the Republic of Kazakhstan

Дата публикации

04 ноября 2021

On approval of the Rules for the provision of public services, state revenue bodies of the Republic of Kazakhstan

Rules for the provision of the public service "Registration of a person engaged in private practice"

Chapter 1. General Provisions

Chapter 2. The procedure for the provision of public services

Chapter 3. The procedure for appealing decisions, actions (inaction) of service providers and (or) their officials, the State Corporation and (or) its employees on the provision of public services

Receipt of refusal to accept documents

Rules for the provision of the public service "Registration of taxpayers"

Chapter 1. General Provisions

Chapter 2. The procedure for the provision of public services

3. The procedure for appealing decisions, actions (inaction) of service providers and (or) their officials, the State Corporation and (or) its employees on the provision of public services

Receipt of refusal to accept documents

Documents required for entering information about recipients (non-residents) into the state database of taxpayers

Rules for the provision of the public service "Registration registration of value added tax payers"

Chapter 1. General Provisions

Chapter 2. The procedure for the provision of public services

Chapter 3. The procedure for appealing decisions, actions (inaction) of service providers and (or) their officials on the provision of public services

Rules for the provision of the public service "Issuance of a license for the production of tobacco products"

Chapter 1. General Provisions

Chapter 2. The procedure for the provision of public services

Chapter 3. The procedure for appealing decisions, actions (inaction) of service providers and (or) their officials on the provision of public services

Application of a legal entity for obtaining a license and (or) annex to a license

Application of an individual for obtaining a license and (or) annex to a license

Forms of information to qualification requirements for the implementation of activities for the production of tobacco products

Application of a legal entity for the renewal of the license and (or) annex (s)to the license

Application of an individual for re-issuing a license and (or) annex to a license

Rules for the provision of the public service "Issuance of a license for the production of ethyl alcohol"

Chapter 1. General Provisions

Chapter 2. The procedure for the provision of public services

Application of a legal entity for the renewal of the license and (or) annex (s)
to the license