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Decree No. 947 of 27th AUGUST 2002 OF THE GOVERNMENT OF THE REPUBLIC
OF KAZAKHSTAN "CONCERNING THE DRAFT LAW OF THE REPUBLIC OF KAZAKHSTAN
"CONCERNING THE INTRODUCTION OF AMENDMENTS AND ADDITIONS TO THE CODE OF
THE REPUBLIC OF KAZAKHSTAN CONCERNING TAXES AND OTHER OBLIGATORY PAYMENTS
TO THE BUDGET" (THE TAX CODE)"
The Government of the Republic of Kazakhstan decrees:
That the Draft Law of the Republic of Kazakhstan "Concerning the Introduction of Amendments and Additions to the Code of the Republic of Kazakhstan "Concerning Taxes and Other Obligatory Payments to the Budget "(the Tax Code)" shall be submitted to the Mazhilis of the Parliament of the Republic of Kazakhstan for its consideration.
Prime Minister of the Republic of Kazakhstan | I. Tasmagambetov |
DRAFT
LAW OF THE REPUBLIC OF KAZAKHSTAN CONCERNING THE INTRODUCTION OF
AMENDMENTS AND ADDITIONS TO THE CODE OF THE REPUBLIC OF KAZAKHSTAN
"CONCERNING TAXES AND OTHER OBLIGATORY PAYMENTS TO THE BUDGET"
(THE TAX CODE)
Article 1. The following amendments and additions shall be introduced to the Code of 12th June 2001 of the Republic of Kazakhstan "Concerning Taxes and Other Obligatory Payments to the Budget" (The Tax Code) (...):
1. In paragraph 1 of Article 10:
in subparagraph 2):
the words "or into trust management" shall be replaced with the words ", in the form of interest in accordance with the legislative act of the Republic of Kazakhstan, regulating issues of financial leasing";
the word "(savings)" shall be added after the word "deposits";
subparagraph 20) after the word "entrepreneur" shall be appended with the words "private notary, advocate,".
2. Paragraph 1 of Article 12 shall be appended with subparagraph 6) as follows:
"6) submit information and documents concerning the issue of accuracy of application of transaction prices in accordance with the procedure and in the cases specified in the legislation of the Republic of Kazakhstan, which regulates issues of the state supervision of application of transfer prices.".
3. In paragraph 3 of Article 15 the words "interregional tax committees" shall be added after the word "recognised";
4. In paragraph 1 of Article 16:
subparagraph 10-1 shall be added as follows:
"10-1) hire specialists of other state bodies for tax audits;";
subparagraph 12) shall be added as follows:
"12) submit to the courts the law suits for liquidation of legal entities on the grounds specified in subparagraph 4) of paragraph 2 of Article 49 of the Civil Code of the Republic of Kazakhstan.".
5. Article 21 shall be appended with paragraph 4 as follows:
"4. The local executive bodies shall provide for the organisation of issuing of one-off vouchers.".
