One of the most popular government services is a service provided by tax authorities in respect of issuing certificates on absence (presence) of tax arrears, arrears on obligatory pension charges, social assessments.
At present, a taxpayer has the right to file with a tax authority at the place of registration or via a population service center or via the “electronic government” web-site, a tax application for obtaining information on absence (presence) of tax arrears, arrears on obligatory pension charges, social assessments.
Since January 1, 2013 a tax authority shall provide information on absence (presence) of tax arrears, arrears on obligatory pension charges, social assessments:
1) to an authorized state body carrying out state registration, re-registration and liquidation of legal entities, recording registration, re-registration, removal from registration records of structural units, – on the basis of data of the National Register of business identification numbers;
2) to an authorized body on migration of population – on request of such body;
3) to a taxpayer (tax agent) by preparing and issuing a certificate on absence (presence) of tax arrears, arrears on obligatory pension charges, social assessments (for the purposes of this article – certificate on absence (presence) of arrears) – on the basis of a tax application filed by a taxpayer (tax agent).
The tax authority shall prepare a certificate on absence (presence) of arrears for:
1) legal entities – at the place of location of a legal entity;
2) legal entities having structural units, – at the place of location of a legal entity subject to the balance of settlements on personal account of its structural unit;
3) structural unit of a legal entity – at the place of location of a structural unit;
4) permanent establishment of a non-resident legal entity – at the place of location of a permanent establishment of a non-resident legal entity;
5) individual entrepreneur, private notary, private executor, advocate – at the place of their location;
6) individual – at the place of residence or stay, at the location of a taxable item and (or) item related to taxation.
The certificate on absence (presence) of arrears shall be attested:
1) if issued in paper form – by signature of the director, person substituting him, or deputy director and the stamp of a tax authority that issued the certificate;
2) if issued in electronic form – by electronic digital signature of the authorized body.
At that, a certificate on absence (presence) of arrears, issued in paper form shall be handed by a tax authority to a taxpayer against signature in the journal of issued documents.
The tax authority shall be obliged to issue a certificate on absence (presence) of arrears within the following deadlines:
1) not later than three working days from the date of filing a tax application for obtaining the certificate – to a legal entity not having a structural unit, structural unit of a legal entity, permanent establishment of a non-resident legal entity, individual, individual entrepreneur, private notary, private executor, advocate;
2) not later than five working days from the date of filing a tax application for obtaining the certificate – to a legal entity having a structural unit.
In the event of liquidation or discontinuing operations of a legal entity and (or) its structural unit, information on absence (presence) of tax arrears, arrears on obligatory pension charges, social assessments of such entity and (or) its structural unit shall be presented on the basis of data of the National Register of business identification numbers, subject to conditions set by Articles 37 and 38 of RoK Tax code.
In the event of reorganization of a legal entity by way of splitting, information on absence (presence) of tax arrears, arrears on obligatory pension charges, social assessments of such entity shall be presented on the basis of data of the National register of business identification numbers, subject to conditions set by Article 40 of RoK Tax code.
When individuals, including those who were registered as individual entrepreneurs, private notaries, private executors, advocates, leave RoK for a permanent place of residence, information on absence (presence) of tax arrears, arrears on obligatory pension charges, social assessments of such individuals shall be presented subject to conditions set by Articles 41 – 43 of RoK Tax code.
Furthermore, it should be noted that the Certificate on absence (presence) of arrears shall not be issued in the event of failure by a taxpayer (tax agent) and (or) its structural units to present tax reporting for the tax period at the date of filing a tax application, except for cases where the deadlines for submission of tax reports have been extended.
Source: ZAKON.KZ Information Service
