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Ст. 218 ҚР Салық кодексi 2017 жылғы 25 желтоқсандағы № 120-VІ ҚРЗ


Действующий с изменениями и дополнениями. Проверено 15.06.2021

ҚР Салық кодексi
218-бап. Қазақстан Республикасының резиденттігін растау тәртібі

1. Резидент Қазақстан Республикасы халықаралық шарт жасасқан шет мемлекетте қызметін жүзеге асырған жағдайда, тиісті халықаралық шарттың талаптарын орындаған кезде резидент көрсетілген мемлекетте осындай халықаралық шарттың ережелерін қолдануға құқылы. 

2. Халықаралық шартты қолдану мақсатында, сондай-ақ өзге де мақсаттарда тұлға Қазақстан Республикасының резиденттігін растау үшін, егер осы тармақта өзгеше белгіленбесе, осындай тұлға тұрған, болатын (тұрғылықты) жері бойынша тіркелген салық органына қатысты жоғары тұрған болып табылатын салық органына резиденттікті растауға арналған салықтық өтінішті ұсынады. 

Егер тұлға уәкілетті органға сатылы түрде тікелей бағынатын салық органында тұрған, болатын (тұрғылықты) жері бойынша тіркелген болса, резиденттікті растауға арналған салықтық өтініш осындай салық органына ұсынылады. 

Бұл ретте төменде аталған тұлғалар салық органына резиденттікті растауға арналған салықтық өтінішке қоса мынадай құжаттарды: 

1) өзінің тиімді басқару орнының Қазақстан Республикасында болуы негізінде резидент болып табылатын шетелдік заңды тұлға – заңды тұлғаны тиімді басқару орнының (нақты басқару органы тұрған жер) Қазақстан Республикасында болуын растайтын құжаттың (өткізілген орны көрсетіле отырып, директорлар кеңесінің немесе соған ұқсас органның жалпы жиналысы хаттамасының немесе негізгі басқару және (немесе) бақылау, сондай-ақ заңды тұлғаның кәсіпкерлік қызметті жүргізуі үшін қажетті стратегиялық коммерциялық шешімдер қабылдау орнын растайтын өзге де құжаттардың) нотариат куәландырған көшірмесін; 

2) резидент болып табылатын Қазақстан Республикасының азаматы – жеке куәлігінің немесе Қазақстан Республикасы паспортының көшірмесін; 

3) резиденттер болып табылатын шетелдік және азаматтығы жоқ адам мыналардың: 

шетел паспортының немесе азаматтығы жоқ адам куәлігінің; 

Қазақстан Республикасында тұруға ықтиярхаттың (ол болған кезде); 

Қазақстан Республикасында болу кезеңін растайтын құжаттың (визаның немесе өзге де құжаттардың) нотариат куәландырған көшірмелерін; 

4) "Астана" халықаралық қаржы орталығының инвестициялық резиденті болып табылатын шетелдік немесе азаматтығы жоқ адам: 

шетел паспортының немесе азаматтығы жоқ адам куәлігінің нотариат куәландырған көшірмесін; 

Қазақстан Республикасында болу кезеңін растайтын құжаттың (визаның немесе өзге де құжаттардың) нотариат куәландырған көшiрмесiн; 

резиденттікті растайтын құжатты бергені үшін алым төленгенін растайтын құжаттың көшірмесін; 

"Астана" халықаралық қаржы орталығының актісінде белгіленген нысан бойынша тиісті кезеңге "Астана" халықаралық қаржы орталығының Әкімшілігі беретін, "Астана" халықаралық қаржы орталығының инвестициялық салықтық резиденттік бағдарламасына сәйкес инвестицияларды жүзеге асыру туралы растау хатты; 

шетелдіктің немесе азаматтығы жоқ адамның "Астана" халықаралық қаржы орталығының инвестициялық салықтық резиденттік бағдарламасына қатысу үшін бастапқы өтініш жасау алдындағы соңғы жиырма жыл ішінде Қазақстан Республикасының азаматтығы тоқтатылған адам болып табылмайтыны туралы ішкі істер органы берген растау хатты ұсынуға міндетті. Осы абзацтың мақсаттары үшін ішкі істер органы берген растау хатта шетелдіктің шетел паспортының немесе азаматтығы жоқ адам куәлігінің мәліметтері қамтылуға тиіс. 

Бастапқы өтініш жасау кезінде резиденттікті растайтын құжат берілген жағдайда, резиденттікті растауға салықтық өтінішті кейіннен берген кезде ішкі істер органы берген растау хатты ұсыну талап етілмейді. 

Резиденттікті растайтын құжат резиденттікті растайтын құжатты бергені үшін алым төлеу жүргізілген күнтізбелік жылға беріледі. 

3. Резиденттікті растауға арналған салықтық өтінішті қарау қорытындылары бойынша салық органы оны ұсынған күннен бастап күнтізбелік он күн ішінде: 

1) тұлғаға уәкілетті орган бекіткен нысан бойынша оның резиденттігін растайтын құжатты береді немесе шет мемлекеттің құзыретті органы белгіленген нысан бойынша оның резиденттігін растайды.  

Резиденттікті растайтын құжат электрондық құжат нысанында берілген жағдайда, осындай құжатты уәкілетті органның интернет-ресурсына орналастыру күні беру күні болып табылады; 

2) тұлғаның резиденттігін растаудан бас тарту туралы негізделген шешім шығарады. 

Тұлғаның резиденттігін растаудан бас тарту мынадай: 

осы Кодекстің 217-бабында белгіленген шарттарға сәйкес келмеген; 

"Астана" халықаралық қаржы орталығы инвестициялық резидентінің резиденттігін растауға арналған өтініште көрсетілген кезең резиденттікті растайтын құжат берілгені үшін алым төленген кезеңге сәйкес келмеген жағдайларда жүргізіледі. 

4. Тұлғаның резиденттігі осы Кодекстің 48-бабында белгіленген талап қоюдың ескіру мерзімі шегінде, резиденттікті растауға арналған салықтық өтініште көрсетілген әрбір күнтізбелік жыл үшін расталады. 

5. Резиденттікті растайтын құжат жоғалған жағдайда, осындай құжатты берген салық органы резиденттің өтініші ұсынылған күннен бастап күнтізбелік он күн ішінде оның телнұсқасын береді. 

Ескерту. 218-бапқа өзгеріс енгізілді – ҚР 10.12.2020 № 382-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңымен.

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