Article 31-1. The requirement for taxpayers – individual entrepreneurs and legal entities that lease (use) retail facilities, retail outlets in retail facilities, including on the trading markets of the Law On the Regulation of Trading Activities

Home / Laws / Article 31-1. The requirement for taxpayers – individual entrepreneurs and legal entities that lease (use) retail facilities, retail outlets in retail facilities, including on the trading markets of the Law On the Regulation of Trading Activities

Article 31-1. The requirement for taxpayers – individual entrepreneurs and legal entities that lease (use) retail facilities, retail outlets in retail facilities, including on the trading markets of the Law On the Regulation of Trading Activities

1. Individual entrepreneurs and legal entities are required to conclude written lease (use) agreements when leasing (using) for a period of more than three calendar days within a calendar month retail facilities, retail outlets in retail facilities, including on trade markets. At the same time, mandatory reflection in lease (use) agreements are subject to:

1) last name, first name, patronymic (if any) of the individual tenant;

2) full name of the tenant – an individual entrepreneur or a legal entity;

3) the number and date of the tenant's identity document;

4) Tenant identification number;

5) the number (if any) and the date of conclusion of the lease (use) agreement;

6) the period of lease (use), indicating the date of its beginning and end;

7) the amount of rent and (or) the amount of reimbursable expenses;

8) the purpose of a trading facility, a trading place in a trading facility, including a trading market;

9) the location of a commercial facility, a trading place in a commercial facility, including a commercial market;

10) signatures and seal (if any) of the landlord and tenant;

11) other conditions in accordance with the agreement.

2. Individual entrepreneurs and legal entities that lease (use) commercial facilities, retail outlets in commercial facilities, including on commercial markets, are required to keep a register of lease (use) agreements and submit it to the state revenue authorities in accordance with the procedure, terms and form approved by the authorized body in the field of tax revenue and other mandatory payments to the budget.

The Law of the Republic of Kazakhstan dated April 12, 2004 No. 544.

This Law regulates public relations in the sphere of trade activity, establishes the principles and organizational bases of its state regulation.

President

Republic of Kazakhstan

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Tax disputes on the recognition of a notification as unfulfilled are accepted by the tax authority only in case of violation by the taxpayer of the form and deadlines for the execution of the notification.,

Tax disputes on the recognition of a notification as unfulfilled are accepted by the tax authority only in case of violation by the taxpayer of the form and deadlines for the...