On October 19, 2016, by order of the Minister of Finance of the Republic of Kazakhstan, the Rules, forms and deadlines for notifying state revenue authorities for the following activities were approved:
- A – provision of legal assistance, including legal information, protection and representation of the interests of citizens and organizations, as well as their advice;
- B – studying and conducting public opinion polls, sociological surveys (with the exception of public opinion polls and sociological surveys conducted for commercial purposes), as well as disseminating and posting their results;
- C – collection, analysis and dissemination of information, except when the specified activity is carried out for commercial purposes.
According to the Rules, when providing legal assistance, individuals and legal entities, including those providing legal information, protecting and representing the interests of citizens and organizations, as well as advising them, notify the state revenue authorities at the place of residence / location of the receipt of money and (or) other property from foreign organizations, foreigners, stateless persons on transactions concluded with them for an amount exceeding 1 tenge within 10 working days from the day following the day of the conclusion of the transaction, with the obligatory filling in of data on the money and (or) other property to be received from foreign states , international and foreign organizations, foreigners. Notification of the state revenue body is carried out: in person – on paper or in electronic form.
In addition, the Order of the Minister of Finance No. 554 approved the Rules, forms and terms for notification by individuals and legal entities of state revenue authorities about the receipt and expenditure of money and (or) other property from foreign companies. In accordance with the Rules, individuals and legal entities, when providing legal assistance, including legal information, protection and representation of the interests of citizens and organizations, as well as their advice; submit to the state revenue authorities at the place of residence / location information on the receipt and expenditure by individuals and legal entities of money and (or) other property received from foreign states, international and foreign organizations, foreigners, stateless persons, on transactions concluded with them in the amount, exceeding 1 tenge. Information is submitted in the form approved by the order no later than the 15th day of the second month following the reporting quarter. In the absence of data to be reflected, this information is presented with zero values. Persons submit a notification of their choice: in person – on paper and in electronic form.