The Ministry of Economy proposed to consolidate the concept of tax service operator in the Tax Code — Tazabek

Tazabek — The Ministry of Economy proposed to enshrine in the Tax Code the concept of an operator of tax services. This amendment is contained in the bill that the Cabinet of Ministers submitted to the Jogorku Kenesh for consideration on September 23.

For this purpose, the ministry has developed amendments to Article 4 of the Tax Code, which regulates terms and definitions in tax legislation. According to the Ministry of Economy, the “tax service operator” will mean:

a legal entity, regardless of the form of ownership, which, on the basis of an agreement (agreement) concluded with the State Tax Service, provides taxpayers with electronic services and other services aimed at simplifying the fulfillment of tax obligations, obtaining state tax services and exercising the rights provided for by the Tax Code, and is the developer (owner) of a digital system or has the right to refine and/or distribute a digital system developed by a third party, on the basis of a license agreement, agreement with the copyright holder or developer.

The ministry also developed a separate article 153-2 of the Tax Code, which regulated the work of such operators; it also lists their obligations to obtain the taxpayer’s consent to receive information containing tax secrets, its compliance, and establishes responsibility for disclosing tax secrets, including payment of compensation in case of damage, as well as a ban on transferring rights to provide tax services to third parties.

The Ministry of Economy in the certificate does not specify the reason for these amendments; today a number of banks provide tax services for clients through a mobile application.