On taxes and other obligatory payments to the budget (Tax Code)

Article 629. The order for payment of consular fee

1. The consular fee is paid before consular actions are committed.

2. Diplomatic missions and consular offices of the Republic of Kazakhstan shall commit consular actions after the consular fee is paid by its payer.

3. In the territory of the Republic of Kazakhstan, consular fees, the rate of which is set in US dollars, are paid in tenge at the official rate established by the National Bank of the Republic of Kazakhstan as of the day of payment of the fee.

4. The consular fee shall be paid:

1) within the Republic of Kazakhstan - by transferring through second-tier banks or organizations carrying out certain types of banking operations to the state budget at the place of consular actions or in cash at consular offices on the basis of accountable forms in accordance with the procedure established by the Ministry of Foreign Affairs of the Republic of Kazakhstan.

If a consular fee is paid in cash, the authorized state body shall deliver these amounts of the consular fee to second-tier banks or organizations carrying out certain types of banking operations not later than the next business day of the day the money was received for its subsequent transfer to the state budget. If daily cash receipts are less than 10 times the MCI, the money is transferred once every three business days of the day the money was received;

2) outside the Republic of Kazakhstan - by transferring through banks or organizations carrying out certain types of banking operations to the bank account of a diplomatic mission or a consular office without the right of economic use or in cash at consular offices on the basis of accountable forms in accordance with the procedure established by the Ministry of Foreign Affairs cases of the Republic of Kazakhstan.

5. Payment of the consular fee shall be made in the currency of the state in whose territory consular operations are performed, or in any other freely convertible currency.

6. Accepted amounts of the consular fee abroad shall be transferred by a diplomatic mission or consular office to a foreign bank of the host state of the diplomatic mission or consular office no later than ten business days from the date of their receipt for crediting to a foreign bank account.

Consular fees received on a foreign bank account in the currency of the host state of a diplomatic mission or consular office shall be converted into US dollars, euros, British pounds sterling, Swiss francs, Canadian dollars, Japanese yens, Russian rubles, Chinese yuans by a foreign bank on behalf of a diplomatic mission or consular office of the Republic of Kazakhstan.

The manager of a foreign bank account is the head of a diplomatic mission or consular office of the Republic of Kazakhstan with the right of first signature.

Consular fees received in a foreign bank account on a monthly basis on or before the 10^th day of a month following a reporting month shall be transferred by a diplomatic mission or consular office to the foreign exchange account of the Ministry of Foreign Affairs of the Republic of Kazakhstan for further transfer to budget revenue. If monthly proceeds from consular fees to a diplomatic mission or consular office are less than 1 000 USD or its equivalent in the types of currency specified in this paragraph at the rate as of the end of a reporting period, the transfer shall be made quarterly, on or before the 10^th day of a month following a reporting month.

Within three business days of receipt from the National Bank of the Republic of Kazakhstan of correspondent account statements in foreign currency together with payment documents in electronic form, the Ministry of Foreign Affairs of the Republic of Kazakhstan shall transfer consular fees from a diplomatic mission or consular office to the national budget revenue.

7. The paid amounts of consular fees are not refundable.

Footnote. Article 629 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall come into effect from 01.01.2021).

Chapter 71. GENERAL DECLARATION OF INCOME AND PROPERTY OF INDIVIDUALS

Paragraph 1. Declaration of assets and liabilities

Article 630 is provided for amendments by the Laws of the Republic of Kazakhstan dated December 26, 2018, No. 203-VI (shall come into effect from 01.01.2019); dated 10.12.2020 No. 382-VI (shall come into effect from 01.01.2021).

Article 630 is provided in the wording of the Law of the Republic of Kazakhstan dated December 25, 2017, No. 121-VI (shall come into effect from 01.01.2023 to 01.01.2024).