ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 20, 2018 No. 244

About some questions of maintaining personal accounts of payers

According to Item 3 of Article 106, Item 5 of Article 108, Item 7 of Article 109, Item 15 of article 141 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" I ORDER:

1. Approve:

1) Rules of carrying out offsetting and (or) return of excessively paid, excessively collected and mistakenly paid amount of customs duties, customs fees, taxes, penalty fee, percent, and also the amounts of advance payments, according to appendix 1 to this order;

2) Rules of maintaining personal account of the payer according to appendix 2 to this order;

3) Rules of confirmation of approach of the circumstances involving offsetting (return) of the amounts of the special, anti-dumping, compensatory duties according to appendix 3 to this order.

2. Recognize invalid the following orders of the Minister of Finance of the Republic of Kazakhstan:

1) of April 3, 2015 No. 257 "About some questions of transfer and accounting of receipts of customs duties, taxes, customs fees and penalty fee" (registered in the Register of state registration of regulatory legal acts for No. 10989, published on June 1, 2015 in information system of law of Ad_let);

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