In what cases can an employee of a state revenue authority refuse to accept reports on foreign financing (forms 017.00, 018.00)?
According to the procedure established by orders of the Minister of Finance of the Republic of Kazakhstan dated February 20, 2018 No. 241, 242, reporting on the forms 017.00, 018.00 is considered not submitted to the state revenue bodies if:
- the code of the state revenue authority is not indicated;
- IIN (individual identification number), BIN (business identification number) is not specified or incorrectly indicated;
- the name of the entity that transferred the money and (or) other property is not specified or incorrectly indicated;
- information compiled on paper is not signed by an individual, the head of a legal entity and (or) the structural subdivision of a legal entity, and is not certified with a seal (if any).
In these cases, an employee of the state revenue authority may refuse to accept reports on forms 017.00, 018.00.
UGD of Balkhash