I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 19, 2017 No. 443

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of December 29, 2008 No. 622 "About approval of Rules of maintaining personal accounts"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of December 29, 2008 No. 622 "About approval of Rules of maintaining personal accounts" (No. registered in the Register of state registration of regulatory legal acts 5446, No. published in 2009 in the Collection of acts of the central executive and other central state bodies of the Republic of Kazakhstan 3) the following changes:

in Rules of maintaining the personal accounts approved by the specified order:

state Items 1 and 2 in the following edition:

"1. These rules are developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for maintaining personal accounts of taxpayers About taxes and other obligatory payments in the budget (tax agents) and accounting in bodies of state revenues of taxes, other obligatory payments in the budget, and also compulsory pension contributions, compulsory professional pension contributions, compulsory pension contributions of the employer in the accumulation pension fund (further - compulsory pension contributions), social contributions to the State Social Insurance Fund (further - social assignments), assignments and (or) fees on compulsory social medical insurance in fund of social medical insurance (further - assignments and (or) fees on compulsory social medical insurance).

2. The personal account of the taxpayer (tax agent) represents the document, including electronically, for accounting estimated, added (reduced), listed and paid (taking into account offset and returned) the amounts of taxes and other obligatory payments of the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, and also the amounts of penalty fee and penalties in form, according to appendices 1, of 2, of 3, of 4, 5 and 42 to these rules.";

state Item 6 in the following edition:

"6. Bodies of state revenues open personal accounts on each taxpayer (tax agent) by the corresponding codes of budget classification of the income, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance according to the List of taxes and other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance on which it is recorded in bodies of state revenues, according to appendix 6 to these rules.";

state Item 8 in the following edition:

"8. In these rules the following concepts are used:

1) the official responsible for accounting - person performing functions of control of correctness of accounting added (estimated, reduced) and paid (offset, returned) the amounts of taxes, other obligatory payments of the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, and also the amounts of penalty fee and penalties in personal accounts and creation of the reporting;

2) the official on control of obligation fulfillment - person performing functions of control of execution by the taxpayer (tax agent) of the tax liabilities, obligations on transfer of compulsory pension contributions, payment of social assignments, assignments and (or) fees to compulsory social medical insurance;

3) the official exercising control according to tax statements - person performing functions of input and (or) control of information on added (estimated, reduced) to the amounts of taxes and other obligatory payments of the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance;

4) the official performing tax audit - person determined by the act of body of state revenues of purpose (carrying out) of tax audit;

5) the official exercising control of execution by the taxpayer of the tax liabilities on payment of indirect taxes - person performing functions of control of execution by the taxpayer of the tax liabilities on payment of indirect taxes in case of commodity import from the territory of state members of custom union on the territory of the Republic of Kazakhstan;

6) the tax code and other obligatory payment - digital designation of payment on classification of budget receipts by Single budget classification of the Republic of Kazakhstan;

7) the reconciliation statement - the document on estimated (added, reduced) and paid (offset, returned) to the amounts of taxes, other obligatory payments of the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, and also penalty fee and penalties for certain date according to body of state revenues and the taxpayer (tax agent);

8) authorized body - the state body performing management in the field of ensuring receipts of taxes and other obligatory payments in the budget;

9) reversal - additional accounting record in the corresponding graphs of personal account ("Is added", "reduced") based on supporting documents for the purpose of reduction to zero amount which is earlier carried out in personal account.";

to state heading of paragraph 3 in the following edition:

"Paragraph 3. The organization of work on accounting of taxes and other obligatory payments in the budget, and also compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance";

state Item 9 in the following edition:

"9. In bodies of state revenues accounting of taxes, other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, and also penalty fee and penalties is conducted in the information system "The Centralized Unified Personal Account" (further - IS TsULS).";

11, 12 and 13 to state Items in the following edition:

"11. Accounting of taxes, other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance in bodies of state revenues is conducted in accounting documentation on paper and (or) electronic media:

in registers:

receipts and returns in No. form 25, according to appendix 7 to these rules;

receipts and returns on compulsory pension contributions, on assignments and (or) fees on compulsory social medical insurance in form No. 25-NPF (OCMC), according to appendix 8 to these rules;

receipts and returns on social assignments in form No. 25-FSS, according to appendix 9 to these rules;

in the book of accounting of summary results of charges and receipts in No. form 26, according to appendix 10 to these rules;

in personal accounts according to appendices 1, 2, 3, 4, 5 and 42 to these rules;

in the sheet of accounting of the income tax amounts from nonresidents (legal entities and physical person) placed on conditional bank deposits / paid to nonresidents / transferred into the budget, according to appendix 11 to these rules;

in magazines:

registration of mistakenly enlisted, obscure taxes and other obligatory payments in the budget, according to appendix 12 to these rules;

registration of payment orders on offsetting and return of paid amounts of taxes, other obligatory payments in the budget, penalty fee and penalties, exceeding of the VAT carried in offsetting over the amount of the accrued tax, the VAT paid on goods (works, services) acquired at the expense of means of grant, the diplomatic and equated to them representations accredited in the Republic of Kazakhstan according to appendix 13 to these rules;

registration of collection orders of bodies of state revenues, according to appendix 14 to these rules;

registration of collection orders of bodies of state revenues for accounts of debtors, according to appendix 15 to these rules.

12. The officials responsible for accounting control correctness of accounting estimated, added (reduced), listed and paid (taking into account offset and returned) the amounts of taxes and other obligatory payments of the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, and also the amounts of penalty fee and penalties in personal accounts of taxpayers and for correctness of creation of the reporting.

13. The head of body of state revenues exercises control of work on accounting of taxes, other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, and also penalty fee and penalties and checks the constituted reports, bears responsibility for statement and condition of work on accounting of taxes, other obligatory payments in the budget, compulsory pension contributions and social assignments, assignments and (or) fees on compulsory social medical insurance, and also penalty fee and penalties.";

state Item 16 in the following edition:

"16. Documents on accounting of taxes, other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, and also penalty fee and penalties are stored during the term determined by the nomenclature of cases. Upon termination of the specified storage duration documents on accounting are given in archive of body of state revenues.";

to state heading of paragraph 4 in the following edition:

"Paragraph 4. Documentation on accounting of taxes and other obligatory payments in the budget, and also compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance";

17, 18 and 19 to state Items in the following edition:

"17. Documentation on accounting of taxes, other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, and also penalty fee and penalties is grouped in document types according to the nomenclature of cases and kept on paper and (or) electronic media:

1) the documents received from authorized state bodies;

2) documents on offsetting and return of excessively (mistakenly) paid amounts of taxes and other obligatory payments in the budget, penalty fee, penalties;

3) documents on offsetting and value added tax return;

4) documents on transfer and acceptance of personal accounts;

5) acts of reconciliations on taxes, other obligatory payments in the budget, to compulsory pension contributions, assignments and (or) fees on compulsory social medical insurance and to social assignments, and also penalty fee and to penalties;

6) documents on changes of completion dates of the tax liabilities on tax payment;

7) documents on tax debt of the taxpayers declared bankrupt;

8) documents on the termination of the tax liabilities;

9) documents on execution of the tax liabilities of the liquidated taxpayers;

10) documents on execution of the tax liabilities by reorganization of the legal entity;

11) orders on approval of distribution of receipts of classification of the income between levels of budgets for single budget classification.

18. According to the tax statement of the taxpayer (tax agent) no later than two working days from the date of receipt of state revenues of such statement by body the Statement from personal account about condition of calculations with the budget for execution of the tax liability, and also obligations for calculation, deduction and transfer of compulsory pension contributions, calculation and payment of social assignments, assignments and (or) fees on compulsory social medical insurance in form according to appendix 16 to these rules is submitted.

19. Upon the demand of the taxpayer (tax agent) within one working day the Reconciliation statement of calculations for taxes and other obligatory payments in the budget is submitted, to compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance in form according to appendix 17 to these rules.";

state Item 28 in the following edition:

"28. For accounting of execution of the tax liabilities of taxpayers (tax agents) on taxes, other obligatory payments in the budget, obligations for transfer of compulsory pension contributions, payment of social assignments, assignments and (or) fees on compulsory social medical insurance, and also penalty fee and penalties in bodies of state revenues personal accounts are opened.";

state Items 32 and 33 in the following edition:

"32. The personal account is opened by codes of classification of budget receipts, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance according to the List of taxes and other obligatory payments in the budget, compulsory pension contributions, social assignments, for assignments and (or) fees on compulsory social medical insurance on which it is recorded in bodies of state revenues, and also on the amounts of other obligatory payments added when conducting tax audits.

33. To balance of calculations for taxes and other obligatory payments, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, penalty fee, to penalties is reflected in the corresponding graphs of personal account "Balance" in the presence of debt it is specified with the sign "minus" (-), in case of overpayment it is specified with the sign "plus" (+).";

state Item 44 in the following edition:

"44. In personal accounts of record on calculation, charge, reduction, payment, offset, the tax return and other obligatory payments, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, penalty fee and penalties are made on the basis:

The register to charge (reduction) of the amounts of taxes and other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance and penalty fee, according to appendix 21 to these rules;

The register to charge (reduction) of the amounts of taxes and other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, penalty fee and penalties by results of tax audits and to resolutions on imposing of administrative punishments, according to appendix 22 to these rules;

daily sheets on revenues with the payment documents attached to them to payment;

The register on change of completion dates of the tax liability on tax payment, according to appendix 23 to these rules.";

46, 47 and 48 to state Items in the following edition:

"46. For each date of record of transaction in personal account it is determined to balance of calculations for taxes and other obligatory payments, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, to the amounts of penalty fee, penalties.

47. Monthly, quarterly on personal account the general result on estimated, added, reduced, paid, offset is summed up, of amounts repaid of taxes and other obligatory payments, on the amounts of compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, penalty fee and penalties for month under report, quarter and with the accruing result in year.

48. All records on calculation, charge, reduction, payment, offset, the tax return and other obligatory payments, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance are carried out in the column "Calculations for Taxes and Other Obligatory Payments" which is subdivided into columns: "Is added", "reduced", "paid", "returned".

The column of personal account "Balance of calculations (shortage (-) or overpayment (+)" is calculated on the basis of the following arithmetic actions:

the column "Balance of Calculations for the Beginning of the Accounting Period" minus the column "Is added" plus the column "Is reduced" plus the column "Is paid" minus the column "Is returned" plus the column "Tax Amount (Payment) on the Changed Completion Date of the Tax Liability".";

state Item 51 in the following edition:

"51. The column "It Is Brought All since the Beginning of Year less Returns" is calculated on the basis of summing of indicators of tax payment and other obligatory payments, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, penalty fee and penalties the accruing result since the beginning of tax year taking into account the amounts of returns respectively according to the columns "It Is Returned (—)".";

state Item 55 in the following edition:

"55. The register to charge (reduction) of the amounts of taxes and other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance and penalty fee (further - the Register to charge) is constituted by the official exercising control according to tax statements on the basis:

tax declarations, the calculations which are subject to creation by the taxpayer (tax agent);

statements on application of special tax regime on the basis of the patent;

the data received from authorized state bodies;

decisions of body of state revenues.";

state Item 57 in the following edition:

"57. In the Register to charge shall be specified:

1) name and BIN/IIN of the taxpayer;

2) type of tax (payment) and code of budget classification;

3) in the columns "To Charge (Reduction)" - the amounts of taxes and other obligatory payments, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance to charge or reduction;

4) the name, date and document number based on which record in personal account is made;

5) period and payment due date;

6) date, surname, name, middle name (in case of its availability) and the signature of workers, according to handed over and accepted the register.";

69, of 70, 71 and 72 to state Items in the following edition:

"69. After the corresponding record in personal account, the official responsible for accounting carries out mark in the Register to charge about the made record in personal account with indication of date, surname, name, middle names (in case of its availability) the official responsible for accounting, and signing.

70. In case of submission of tax statements by the taxpayer (tax agent) with the absent data in the corresponding cell which are subject to reflection on personal account of the taxpayer (tax agent) in the Register to charge in the graph "Is added" zero is specified, respectively in graphs of personal account "Is added" and "reduced" zero is specified.

71. Calculation of the amounts of the property taxes and the land tax from physical persons, including physical nonresident persons, is made by bodies of state revenues based on the data represented by the authorized state bodies performing accounting, registration of the taxation objects and (or) objects connected with the taxation.

Based on these data the official on control of obligation fulfillment makes calculation of the property tax and land tax on each taxpayer - physical person, including physical nonresident person, and writes out the notification on the amount of the taxes estimated in body of state revenues with placement of the receipt notice for further delivery to the taxpayer.

Based on the notification on the amount of the taxes estimated in body of state revenues the Register to charge for reflection of the specified amount in personal account is filled in.

72. The register to charge for reflection in personal account of tax amount on vehicles is filled in based on payment documents of taxpayers.";

state Item 78 in the following edition:

"78. In the report of form 1H "About receipts of the amounts of taxes, other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance", according to appendix 41 to these rules, the tax amount with the changed completion date of the tax liability on the tax discharge in the amount of shortage is not reflected.";

state Item 82 in the following edition:

"82. In case of violation by the taxpayer of conditions of change of completion dates of the tax liability on tax payment the specified amounts of shortage are reflected in the report of form 1H "About receipts of the amounts of taxes, other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance".

In personal account in the column "Tax Amount (Payment)" all tax amount on which payment due dates are changed, but with the sign "minus" therefore the result of the column "Tax Amount (Payment)" after repayment of all tax amount on which payment due dates are changed or of violation by the taxpayer of conditions of change of completion dates of the tax liability on tax payment shall be equal to zero is carried out.

After consideration of the application and decision making by authorized body the statement is subject to logging of registration of change of completion dates of the tax liability on tax payment. Based on the decision of authorized body the official on control of obligation fulfillment fills in the Register on change of completion dates of the tax liability on tax payment and is transferred to the official responsible for accounting for performing record in personal account.";

state Items 84 and 85 in the following edition:

"84. By results of tax audit and consideration of the claim of the taxpayer (tax agent) in the terms established by the Tax code, to the taxpayer (tax agent) the following notification goes:

1) about results of check;

2) about the added amounts of taxes and other obligatory payments of the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance from date of submission of liquidating tax statements before date of completion of liquidating tax audit;

3) about results of consideration of the claim of the taxpayer (tax agent) to the notification on results of check.

85. The added amounts of taxes and other obligatory payments of the budget, penalty fee are reflected in the Register to charge (reduction) of the amounts of taxes and other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, penalty fee and penalties by results of tax audits and to resolutions on imposing of administrative punishments (further for the purpose of this Chapter - the Register) and are reflected in personal account of the taxpayer (tax agent) from data of the Register in day of delivery to the taxpayer of the notification.";

state Item 87 in the following edition:

"87. In the Register are specified:

1) name of the taxpayer (tax agent);

2) BIN/IIN;

3) name of tax (payment);

4) code of classification of budget receipts;

5) number and date of the notification;

6) date of completion of tax audit (date of processing of the act of tax audit on the server);

7) tax amount (payment), penalty fee;

8) this about prolongation of payment due date of the added amounts by results of tax audit;

9) in the column "To Charge (Reduction) according to the Notification" - the amount of taxes and other obligatory payments, penalty fee, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance to charge or reduction based on the notifications specified in Item 84 of these rules;

10) in the column "To Charge under the Resolution on Imposing of Administrative Punishment" - the amounts of penalties based on resolutions on imposing of administrative punishment.";

state Item 90 in the following edition:

"90. After thirty working days from the moment of delivery of the notification specified in subitems 1) and 2) of Item 84 of these rules and (or) from the moment of decision of authorized body by results of consideration of the claim to the notification, in case of lack of the claim of the taxpayer methods of ensuring execution of the tax liability which is not fulfilled in time and measure of recovery by enforcement of tax debt are applied. At the same time the penalty fee is charged from the date of completion of tax audit.";

state Items 94 and 95 in the following edition:

"94. In case of submission by the taxpayer of the claim to the notification specified in subitems 1) and 2) of Item 84 of these rules during stipulated in Item 1 article 667 of the Tax Code of term before decision according to this claim the added amounts according to the notification appealed by the taxpayer are reflected in personal account of the taxpayer in the column "Data on Change of Completion Date of the Tax Liability". On these amounts methods of ensuring execution of the tax liability which is not fulfilled in time and measure of recovery by enforcement of tax debt are not applied.

95. In case of submission by the taxpayer of the claim to the notification specified in subitems 1) and 2) of Item 84 of these rules and (or) the decision of authorized body not on all amount of the accrued taxes, other obligatory payments of the budget and penalty fee the part of the amount according to the notification disputed by the taxpayer is reflected in personal account of the taxpayer in the column "Data on Change of Completion Date of the Tax Liability". On the disputed part of the amount of the accrued taxes, other obligatory payments in the budget and penalty fee according to the notification methods of ensuring execution of the tax liability which is not fulfilled in time and measure of recovery by enforcement of tax debt before decision according to this claim are not applied.";

98, 99 and 100 to state Items in the following edition:

"98. In case following the results of consideration of the claim the authorized body or court left the claim of the taxpayer (tax agent) without satisfaction, these amounts in case of their untimely payment are subject to collection using enforcement powers of collection of tax debt. In personal account the penalty fee for each day of delay of execution of the tax liability, since the day following behind day of completion of tax audit is charged.

99. The amount of the taxes appealed in authorized body or in court is reflected in personal account of the taxpayer and respectively in the reconciliation statement. In Data on lack (availability) of debt these amounts are reflected for information only, marked "the amounts added by results of tax audit, which are at stage of appeal and appealed".

100. In the report of form 1H "About receipts of the amounts of taxes, other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance" the added amounts of taxes, other obligatory payments according to the notification appealed by the taxpayer are not reflected.";

State Item 194 in the following edition:

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