ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of May 8, 2019 No. 263

About modification and amendments in some decisions of the Government of the Republic of Kazakhstan

The government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed changes and additions which are made to some decisions of the Government of the Republic of Kazakhstan (further - changes and amendments).

2. This resolution becomes effective after ten calendar days after day of its first official publication and extends to the relations which arose since January 8, 2019, except for:

paragraphs of the fourth, fifth, eighth, ninth, tenth, sixteenth, seventeenth, twenty sixth, thirty second, thirty third, thirty fourth, thirty fifth, thirty sixth, thirty seventh, thirty eighth, thirty ninth, fortieth, forty first, forty second and forty third Item 1, paragraphs of the twelfth, thirteenth, sixteenth, seventeenth, eighteenth, nineteenth, twenty seventh, thirtieth, forty fifth and forty sixth Item 3, the paragraph of the sixth item 4 of the enclosed changes and amendments which become effective since January 1, 2019;

paragraphs of the twenty first and twenty second Item 1, the thirty first, the thirty second and thirty third Item 3, the paragraph of the seventh Item 4, the enclosed changes and amendments which become effective since January 1, 2020.

3. Suspend till January 1, 2020:

action of paragraphs of the twenty first and twenty second Item 1 of the enclosed changes and amendments, having determined that during suspension these paragraphs are effective in the following edition:

"2) Item 1 of article 341 of the Tax Code, except for the income specified in subitems 9), 10), 12), 14), the paragraph the sixth the subitem 17), subitems 21), 27) and 50) of Item 1 of article 341 of the Tax Code.

In case of calculation of social assignments the adjustments to the leviable income of the worker specified in the subitem 49) of Item 1 of article 341 of the Tax Code are not applied.";

action of paragraphs of the thirty first, thirty second and thirty third Item 3 of the enclosed changes and amendments, having determined that during suspension these paragraphs are effective in the following edition:

"3) specified in Item 1 of article 341 of the Tax Code, except for established by subitems 12), 26), 27), 50) Item 1 of article 341 of the Tax Code, and also subitems 42) and 43) Item 1 of article 341 of the Tax Code (regarding the lost earnings (income).

In case of calculation of compulsory pension contributions the adjustments to the leviable income of the worker specified in the subitem 49) of Item 1 of article 341 of the Tax Code are not applied.

At the same time compulsory pension contributions in ENPF do not keep from the income provided by the paragraph the sixth the subitem 17) of Item 1 of article 341 of the Tax Code.";

action of the paragraph of the seventh item 4 of the enclosed changes and amendments, having determined that during suspension this paragraph is effective in the following edition:

"In case of calculation of compulsory professional pension contributions the adjustments to the leviable income of the worker specified in the subitem 49) of Item 1 of article 341 of the Tax Code are not applied.".

4. Determine that paragraphs the fourth, the fifth, the sixteenth, the seventeenth, the twenty sixth, the thirty fourth, the thirty fifth, the thirty sixth, the thirty seventh, the thirty eighth, the thirty ninth, the fortieth, forty first, forty second, forty third Item 1, paragraphs the twenty seventh, forty fifth Item 3 of the enclosed changes and amendments act till January 1, 2024.

5. Determine that since January 1, 2024 the paragraph the fifth Item 1 of the enclosed changes and amendments acts in the following edition:

"5) the payer of social assignments (further - the payer) - the employer, the individual entrepreneur, including country or farms, and also person who is engaged in private practice, the performing calculation and payment of social contributions to the State Social Insurance Fund according to the procedure, determined by the Law;".

6. Determine that since January 1, 2029:

the paragraph the twenty first Item 1 of the enclosed changes and amendments is effective in the following edition:

"2) Item 1 of article 341 of the Tax Code, except for the income specified in subitems 9), 10), 12), 14), the paragraph the sixth the subitem 22), subitems 21) and 27) of Item 1 of article 341 of the Tax Code.";

the paragraph the thirty first Item 3 of the enclosed changes and amendments is effective in the following edition:

"3) specified in Item 1 of article 341 of the Tax Code, except for established by subitems 12), 26) and 27) Item 1 of article 341 of the Tax Code, and also subitems 42) and 43) Item 1 of article 341 of the Tax Code (regarding the lost earnings (income).".

Approved by the Order of the Government of the Republic of Kazakhstan of May 8, 2019 No. 263

Changes and additions which are made to some decisions of the Government of the Republic of Kazakhstan

1. In the order of the Government of the Republic of Kazakhstan of June 21, 2004 No. 683 "About approval of Rules and terms of calculation and transfer of social contributions to the State Social Insurance Fund and penalties on them" (SAPP of the Republic of Kazakhstan, 2004, No. 25, the Art. 323):

in Rules and terms of calculation and transfer of social contributions to the State Social Insurance Fund and the penalties on them approved by the specified resolution:

in Item 1:

5) to state the subitem in the following edition:

"5) the payer of social assignments (further - the payer) - the employer, the individual entrepreneur, person who is engaged in private practice, and also the physical person which is the payer of single cumulative payment according to article 774 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code), the performing calculation and payment of social contributions to the State Social Insurance Fund according to the procedure, established by this Law;";

add with subitem 6-1) of the following content:

"6-1) person who is engaged in private practice - the private notary, the private legal executive, the lawyer, professional mediator;";

state Items 2 and 3 in the following edition:

"2. Monthly subject to calculation of social assignments from one payer does not exceed the sevenfold minimum size of the salary established for the corresponding financial year by the law on the republican budget.

If subject to calculation of social assignments for calendar month of less minimum size of the salary established by the law on the republican budget and operating for January 1 of the corresponding financial year, social assignments are estimated, listed proceeding from the minimum size of the salary.

3. Subject to calculation of social assignments for workers are the expenses of the employer paid to the worker in income type as compensation, except for the income from which social contributions to fund are not paid.

At the same time expenses of the employer join monetary pay of the military personnel, staff of special state and law enforcement agencies.

Subjects to calculation of social assignments for persons who are engaged in private practice, individual entrepreneurs are:

pro se - the amount of the gained income determined by them independently for the purposes of the calculation of social assignments in own favor, but no more income determined for the purposes of the taxation according to the Tax code;

for hired employees - the expenses paid to the worker in income type as compensation, except for the income from which social contributions to Fund are not paid.

Subjects to calculation of social assignments for the physical persons which are payers of single cumulative payment according to article 774 of the Tax Code are the 1-fold size of monthly settlement indicator in the cities of republican and regional value, the capital and 0, the 5-fold size of monthly settlement indicator - in other settlements.

At the same time the size of the monthly settlement indicator established by the law on the republican budget and operating for January 1 of the corresponding financial year is applied.";

state Item 5 in the following edition:

"5. Social contributions to Fund are not paid from the income established:

1) Item 2 of article 319 of the Tax Code, except for the income specified in subitems 3), 4) of Item 2 of article 319 of the Tax Code;

2) Item 1 of article 341 of the Tax Code, except for the income specified in subitems 9), 10), 12), 14), the paragraph the sixth the subitem 22), subitems 26), 32) and 53) of Item 1 of article 341 of the Tax Code.

In case of calculation of social assignments the adjustments to the leviable income of the worker specified in the subitem 52) of Item 1 of article 341 of the Tax Code are not applied.

3) subitem 1) Item 3 of article 484 of the Tax Code.";

state Item 7 in the following edition:

"7. Social contributions to fund are paid by the payer monthly by implementation of payments through the bank account of the state corporation no later than the 25th following for reporting with indication of month for which social assignments are paid if other is not established by this Item, via bank transfer from the bank accounts with application of lists of participants of system of compulsory social insurance for whom social assignments are made.

The physical persons which are payers of single cumulative payment according to article 774 of the Tax Code pay social assignments according to the procedure, determined by the Government of the Republic of Kazakhstan.

In case of calculation of social assignments of the amount, estimated in tiyna, are rounded to 1 tenge.

Payment of social assignments by money transfer without opening of the bank account through the banks and the organizations performing separate types of banking activities is performed according to the Law of the Republic of Kazakhstan "About payments and payment systems".

Payers perform payment of social assignments for structural divisions on the location of structural division.

Country or the farms applying special tax regime the individual entrepreneurs and legal entities applying special tax regime on the basis of the simplified declaration, the individual entrepreneurs applying special tax regime on the basis of the patent pay the amounts of social contributions to the terms provided by the tax legislation of the Republic of Kazakhstan.

At the same time the estimated amounts of social assignments are paid with indication of the monthly period (month, year) of payment of social assignments.";

3) to state the subitem to part two of Item 13 in the following edition:

"For whom 3) the amount of social assignments is paid from subject to calculation of social assignments, exceeding the sevenfold minimum size of the salary established for the corresponding financial year by the law on the republican budget from one payer.";

add Item 19 with part two of the following content:

"Provisions of this Item do not extend to the physical persons who are payers of single cumulative payment according to article 774 of the Tax Code.";

add Item 21 with part two of the following content:

"Provisions of this Item do not extend to the physical persons who are payers of single cumulative payment according to article 774 of the Tax Code.";

add Item 24 with part two of the following content:

"Return excessively (mistakenly) paid by the physical persons which are payers of single cumulative payment according to article 774 of the Tax Code of single cumulative payment is performed according to the procedure, determined by the Government of the Republic of Kazakhstan.";

add Item 27 with part two of the following content:

"Provisions of this Item do not extend to the physical persons who are payers of single cumulative payment according to article 774 of the Tax Code.";

add Item 29 with part two of the following content:

"Provisions of this Item do not extend to the physical persons who are payers of single cumulative payment according to article 774 of the Tax Code.";

appendix 1 to the specified Rules to be reworded as follows according to appendix 1 to these changes and amendments.

2. In the order of the Government of the Republic of Kazakhstan of September 18, 2013 No. 984 "About approval of Pension rules of the single accumulation pension fund" (SAPP of the Republic of Kazakhstan, 2013, No. 56, the Art. 771):

in the Pension rules of the single accumulation pension fund approved by the specified resolution:

to state heading of Chapter 1 in the following edition:

"Chapter 1. General provisions";

to state heading of Chapter 2 in the following edition:

"Chapter 2. Procedure for the conclusion of the pension provision agreement at the expense of compulsory pension contributions";

exclude Item 7;

add with Item 7-1 of the following content:

"7-1. Compulsory pension contributions are enlisted on the opened individual retirement accounts of investors of compulsory pension contributions. In case of absence at physical person in ENPF of the opened individual retirement account for accounting of compulsory pension contributions, the individual retirement account is opened based on arrived from The Government for Citizens State corporation (further - the State corporation) lists of physical persons for benefit of which compulsory pension contributions according to the procedure are listed, determined by the Government of the Republic of Kazakhstan.

At the same time at the place of residence in the Republic of Kazakhstan, ENPF receives data on details of the existing identity document of the physical person issued by authorized body of the Republic of Kazakhstan on its registration from the corresponding state information systems.";

state Item 8 in the following edition:

"8. The investor is considered by the single accumulation pension fund of the electronic notification of the State corporation on introduction of data on the pension provision agreement which joined the pension provision agreement at the expense of compulsory pension contributions, compulsory professional pension contributions from the date of obtaining at the expense of compulsory pension contributions, compulsory professional pension contributions in the single list of the physical persons which signed the pension provision agreement at the expense of compulsory pension contributions, compulsory professional pension contributions. (further - the single list).";

to state heading of Chapter 3 in the following edition:

"Chapter 3. Procedure for the conclusion of the pension provision agreement at the expense of compulsory professional pension contributions";

to state heading of Chapter 4 in the following edition:

"Chapter 4. Procedure for informing the investor of compulsory pension contributions, physical person for which compulsory professional pension contributions, or the receiver of retirement benefits about condition of pension accruals are listed";

state Item 17 in the following edition:

"17. Informing is performed by ENPF one of the stated below methods chosen by the investor of compulsory pension contributions, physical person for which compulsory professional pension contributions, or the receiver of retirement benefits are listed:

1) electronic:

by e-mail to the address provided to ENPF;

by means of personal account with use of the digital signature or user login and the password;

2) in case of the personal address of the investor of compulsory pension contributions, physical person for which compulsory professional pension contributions, or the receiver of retirement benefits directly in ENPF are listed;

3) by means of services of mail service.

If the investor of compulsory pension contributions does not choose method of informing on condition of pension accruals, informing is performed by ENPF in case of the personal address.";

add with Item 17-1 of the following content:

"17-1. When opening in ENPF of the individual retirement account for accounting of compulsory pension contributions according to Item 7-1 of these rules, the method of provision of ENPF of information on condition of pension accruals at the expense of compulsory pension contributions is automatically determined as "in case of the personal address to ENPF" which the investor of compulsory pension contributions has the right to change according to part two of Item 19 of these rules.";

state Item 18 in the following edition:

"18. Informing on condition of pension accruals, including annual obligatory informing for the expired year, the investor of compulsory pension contributions or the receiver of retirement benefits at the expense of compulsory pension contributions according to the pension provision agreements at the expense of compulsory pension contributions concluded before approval of these rules is performed by ENPF by the method specified in the electronic formats transferred ENPF according to the procedure established by regulatory legal act of the authorized body performing state regulation, control and supervision of the financial market and the financial organizations, except for informing by means of payment card.";

to state part one of Item 19 in the following edition:

"19. The method of transfer of ENPF of information on condition of pension accruals at the expense of compulsory professional pension contributions is determined under the agreement with physical person for which compulsory professional pension contributions, within the statement for opening of the individual retirement account for accounting of compulsory professional pension contributions are listed.";

state Item 20 in the following edition:

"20. Annual obligatory informing the investor of compulsory pension contributions, physical person for which compulsory professional pension contributions are listed or the receiver of retirement benefits about condition of their pension accruals ENPF in cases is not performed:

1) lack of money on the individual retirement account on accounting of compulsory pension contributions and (or) compulsory professional pension contributions as of January 1 of the current year;

2) the non-notification the investor of compulsory pension contributions, physical person for which compulsory professional pension contributions, or the receiver of retirement benefits of ENPF about change of the residence established as a result of return to ENPF of information on condition of pension accruals at the expense of compulsory pension contributions and (or) compulsory professional pension contributions for previous year on absence reason of the addressee to the specified address are listed;

3) receipts of ENPF from information systems of state bodies and (or) other sources of data:

about the death of person having pension accruals in ENPF;

departure on permanent residences out of limits of the Republic of Kazakhstan;

4) the incomplete (incorrect) postal and e-mail address established as a result of return to ENPF of information on condition of pension accruals;

5) the choice of method of informing in case of the personal address it is direct in ENPF and by means of personal account.";

to state heading of Chapter 5 in the following edition:

"Chapter 5. The notification procedure the investor of compulsory pension contributions, physical person for which compulsory professional pension contributions, or the receiver of retirement benefits about all changes influencing accomplishment of obligations of ENPF are listed";

the paragraph one of Item 21 to state in the following edition:

"21. The investor of compulsory pension contributions, physical person for which compulsory professional pension contributions are listed or the receiver of retirement benefits notify ENPF or the State corporation on all changes influencing accomplishment of obligations of ENPF within ten calendar days from the date of such changes. Treat the changes influencing accomplishment of obligations of ENPF:";

state Item 22 in the following edition:

"22. The investor of compulsory pension contributions, physical person for which compulsory professional pension contributions are listed or the receiver of retirement benefits for the purpose of change of the details specified in Item 21 of these rules addresses in ENPF with the identity document, and the statement in the form approved by internal documents ENPF or by means of the ENPF Internet resource for modification, the these rules specified in the subitem 1) of Item 21, in the presence of the digital signature.

The receiver of retirement benefits who submitted the application for purpose of retirement benefits to the State corporation notifies the State corporation on change of bank details within ten calendar days from the date of such changes.";

to state heading of Chapter 6 in the following edition:

"Chapter 6. Final provisions".

3. In the order of the Government of the Republic of Kazakhstan of October 18, 2013 No. 1116 "About approval of Rules and terms of calculation, deduction (charge) and transfer of compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund and penalties on them" (SAPP of the Republic of Kazakhstan, 2013, No. 60, the Art. 828):

in Rules and terms of calculation, deduction (charge) and transfer of compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund and the penalties on them approved by the specified resolution:

state Item 2 in the following edition:

"2. The legal entities, persons who are engaged in private practice and also individual entrepreneurs are subject to accounting as agents in bodies of state revenues in the place of the stay (residence).";

in Item 3:

state part one in the following edition:

"3. Agents monthly estimate and hold compulsory pension contributions from the income paid to workers and also the income of the physical persons which signed the agreement of civil nature and list them in ENPF.";

third to state part in the following edition:

"Persons who are engaged in private practice and also individual entrepreneurs estimate compulsory pension contributions for every month of tax period and list them in ENPF in own favor.";

the fourth to state part in the following edition:

"Country or farms estimate compulsory pension contributions for every month of tax period and list them in ENPF for benefit of the full age member (participant) and Chapter country or farm. Compulsory pension contributions for benefit of full age members (participants) country or farm are subject to calculation and payment since the beginning of the calendar year following after year of achievement of age of majority by them.";

the sixth to state part in the following edition:

"Compulsory pension contributions for the citizens specified in subitems 1-1), 2), 3) of Item 2 of article 39 of the Law are subject to payment in the amount of 10 percent from the gained income, but at least 10 percent from the minimum size of the salary established for the corresponding financial year by the law on the republican budget and it is not higher than 10 percent of 50-fold minimum size of the salary established for the corresponding financial year by the law on the republican budget by fee cash in the banks and (or) the organizations performing separate types of banking activities for their subsequent transfer to the individual retirement account in ENPF.";

state Items 5 and 6 in the following edition:

"5. The compulsory pension contributions which are subject to payment in ENPF are estimated by application of rate, the stipulated in Clause 25 Laws to subject to calculation of compulsory pension contributions.

At the same time the maximum gross annual income accepted for calculation of compulsory pension contributions shall not exceed twelve sizes of the 50-fold minimum wage established for the corresponding financial year by the law on the republican budget.

Subjects to calculation of compulsory pension contributions are:

1) for legal entities - the monthly income of hired employees, and physical persons with which agreements of civil nature are signed, accepted for calculation of compulsory pension contributions which does not exceed the fiftyfold minimum size of the salary established for the corresponding financial year by the law on the republican budget;

2) for persons who are engaged in private practice and also the individual entrepreneurs who are using work of hired employees, and (or) having the signed contracts of civil nature which subject is performance of works (rendering services), with physical persons - the monthly income of hired employee and (or) physical person with which the agreement of civil nature which subject is performance of works (rendering services) is signed, accepted for calculation of compulsory pension contributions which does not exceed the fiftyfold minimum size of the salary established by the law on the republican budget for the corresponding financial year;

3) for persons who are engaged in private practice and also individual entrepreneurs - the gained income.

At the same time, the gained income for persons who are engaged in private practice, and also individual entrepreneurs for the purposes of calculation of compulsory pension contributions is the amount determined by them independently within the sizes, stipulated in Item 4 articles 25 of the Law, but no more income determined for the purposes of the taxation according to the Tax code.

In case of lack of the income, persons who are engaged in private practice and also individual entrepreneurs have the right to pay compulsory pension contributions to ENPF in own favor at the rate of 10 percent from the minimum size of the salary established for the corresponding financial year by the law on the republican budget;

4) for the state corporation - monthly social payments on case of disability and (or) loss of work, in connection with child care of age of one year on reaching it, and also social payments on case of loss of the income in connection with pregnancy, childbirth, adoption (adoption) of newborn child(children);

5) for the Ministry of Foreign Affairs of the Republic of Kazakhstan regarding the personnel of diplomatic service working in foreign institutions of the Republic of Kazakhstan - the 100 percentage size of salary on the equated positions to personnel of central office of the Ministry of Foreign Affairs of the Republic of Kazakhstan;

6) for insurance company - insurance payment as the indemnification connected with loss of earnings (income);

7) for the physical persons gaining income under the agreements of civil nature signed with the physical persons who are not tax agents - income gained under agreements of civil nature which subject is performance of works (rendering services).

8) for the physical persons which are payers of single cumulative payment according to article 774 of the Tax Code, the compulsory pension contributions in own favor which are subject to payment in the single accumulation pension fund constitute 30 percent from the 1-fold size of monthly settlement indicator - in the cities of republican and regional value, the capital and 0, of the 5-fold size of monthly settlement indicator - in other settlements. At the same time the size of the monthly settlement indicator established by the law on the republican budget and operating for January 1 of the corresponding financial year is applied.

6. Compulsory pension contributions in ENPF do not keep from payments and the income:

1) specified in Item 2 of article 319 of the Tax Code;

2) specified in Article 329, Item 1 of article 330 of the Tax Code;

3) specified in Item 1 of article 341 of the Tax Code, except for established by subitems 12), 31), 32) and 53) Item 1 of article 341 of the Tax Code, and also subitems 46) and 47) Item 1 of article 341 of the Tax Code (regarding the lost earnings (income).

In case of calculation of compulsory pension contributions the adjustments to the leviable income of the worker specified in the subitem 52) of Item 1 of article 341 of the Tax Code are not applied.

At the same time compulsory pension contributions in ENPF do not keep from the income provided by the paragraph the sixth the subitem 22) of Item 1 of article 341 of the Tax Code;

4) received in natural form or type of material benefit by the disabled people and other persons specified in the subitem 2) of Item 1 of article 346 of the Tax Code.

From the social payments specified in the subitem 31) of Item 1 of article 341 of the Tax Code, compulsory pension contributions keep according to article 26 of the Law of the Republic of Kazakhstan "About compulsory social insurance".";

the second Item 8 to state part in the following edition:

"Persons who are engaged in private practice, individual entrepreneurs, and also the physical persons gaining income under agreements of civil nature which does not have accounts in the banks and the organizations performing separate types of banking activities (further - banks), bring compulsory pension contributions cash in bank for their subsequent transfer according to the procedure, determined by Item 9 of these rules, in ENPF.";

state Item 9 in the following edition:

"9. The withheld (assessed) compulsory pension contributions are listed in the state corporation:

1) individual entrepreneurs and legal entities, (except persons specified in subitems 2), 3) and 4) of this Item), persons who are engaged in private practice from the income paid to workers, and physical persons with whom agreements of civil nature - no later than the 25th following after month of payment of the income are signed;

2) individual entrepreneurs (except the individual entrepreneurs specified in the subitem 3) of this Item), persons who are engaged in private practice in own favor - no later than the 25th following for reporting;

3) the individual entrepreneurs applying special tax regime on the basis of the patent, - in time, provided by the tax legislation of the Republic of Kazakhstan for payment of cost of the patent;

4) the state corporation - no later than the 15th following after month of implementation of social payments;

5) insurance company - no later than the 25th following after month of implementation of insurance payment as the indemnification connected with loss of earnings (income);

6) the physical persons which are payers of single cumulative payment according to article 774 of the Tax Code - in time, provided by the tax legislation of the Republic of Kazakhstan.

In case of payment of compulsory pension contributions by the citizens of the Republic of Kazakhstan specified in Item 2 of article 39 of the Law, compulsory pension contributions are listed in the state corporation no later than the 25th following after month of receipt of the income.";

third of Item 11 to state part in the following edition:

"The state corporation performs return of compulsory pension contributions into the account of the agent for the investor in which details mistakes, and also for persons exempted from payment of the compulsory pension contributions in the single accumulation pension fund specified in Items 2 and 3 of article 24 of the Law are made.";

third of Item 12 to state part in the following edition:

"Compulsory pension contributions are listed in the State corporation by the agents having accounts in banks, one payment order of the MT-102 format with indication of the periods (month/months, year) for which compulsory pension contributions in the MMGGGG format are paid.";

state Item 13 in the following edition:

"13. Persons who are engaged in private practice, individual entrepreneurs, and also the citizens of the Republic of Kazakhstan specified in Item 2 of article 39 of the Law in case of transfer (introduction by cash) the amounts of compulsory pension contributions in own favor and the workers and physical persons withheld from the income with whom agreements of civil nature which subject is rendering services (performance of works) are signed specify in payment documents details of the State corporation, and in the lists of the information about themselves, the workers and physical persons who signed the agreement of civil nature attached to them (IIN, surnames, names, middle names (in case of its availability), birth dates, the amounts of fees and the period (month/months, year) for which compulsory pension contributions are paid).";

exclude Item 37;

appendix 2 to the specified Rules to be reworded as follows according to appendix 2 to these changes and amendments.

4. In the order of the Government of the Republic of Kazakhstan of March 26, 2014 No. 255 "About approval of Rules of implementation of compulsory professional pension contributions" (SAPP of the Republic of Kazakhstan, 2014, No. 22, the Art. 168):

in Rules of implementation of the compulsory professional pension contributions approved by the specified resolution:

state Item 9 in the following edition:

"9. When implementing compulsory professional pension contributions the following payment types, specified in are not considered:

1) Item 2 of article 319 of the Tax Code;

2) Item 1 of article 341 of the Tax Code, except for the income determined by part two of this subitem.

In case of calculation of compulsory professional pension contributions the adjustments to the leviable income of the worker specified in the subitem 52) of Item 1 of article 341 of the Tax Code are not applied.

Expenses on payment of compulsory professional pension contributions belong to the salary fund of the agent.".

5. In the order of the Government of the Republic of Kazakhstan of February 18, 2017 No. 81 "Some questions of the Ministry of Labour and Social Protection of the population of the Republic of Kazakhstan" (SAPP of the Republic of Kazakhstan, 2017, No. 8, the Art. 46):

in Regulations on the Ministry of Labour and Social Protection of the population of the Republic of Kazakhstan approved by the specified resolution:

add Item 16 with subitems 63-1) and 63-2) of the following content:

"63-1) development and approval of rules of forming of national system of forecasting of manpower and use of its results;

63-2) development and approval of rules of the organization of maintenance and functioning of the state Internet resource "Employment exchange";".

Appendix 1

to Changes and additions which are made to some decisions of the Government of the Republic of Kazakhstan

Appendix 1

to Rules and terms of calculation and transfer of social contributions to the State Social Insurance Fund and penalties on them

To the head

joint-stock company

"State fund

social insurance"

_______________________

Statement

from _______________________________________________________________________

(name of the payer of social assignments and (or) penalty fee, or payer bank)

I ask to make return of the amount of social assignments and (or) penalty fee, excessively

(mistakenly) listed payment order No. ___ from ______________,

референс _____, the total amount of payment ______________, the total amount of return _________ on:

№. of payment order	IIN	First name, middle initial, last name in case of its availability	Period	Paid amount	Return amount

for the reason (necessary to note):

also more times based on one or several payment orders are mistakenly transfered to account fund by the payer or bank two;

are excessively added on the income gained by the dismissed workers in advance, which are subject to return by receivers;

are excessively paid for the participants who are persons which reached age, stipulated in Item 1 article 11 of the Law of the Republic of Kazakhstan "About provision of pensions in the Republic of Kazakhstan";

the code of purpose of payment is incorrectly specified;

in list part of the payment order mistakes in the payment period are made;

in list part of the payment order mistakes in the amounts of social assignments for workers are made;

the payer's details are incorrectly specified;

are mistakenly transfered to account fund of means, not being social assignments or penalty fee;

are listed by the physical person which is not registered as the individual entrepreneur, person who is engaged in private practice and also country or farm.

We ask to make return on the following details:

Name of the payer: __________

Payer's IIN/bin: _______________

IIK: _______________________________

BIC of the payer: ____________________

Payer bank: ____________________

Bank account number of the payer _____________________

Appendices:

If necessary: the copy of the document confirming the beginning/termination of labor activity of the participant of system of compulsory social insurance for whom social assignments, the copy of the certificate confirming the status of the receiver of retirement benefits, the copy of the simplified declaration for subjects of small business (form 910.00) or calculation of cost of the patent (form 911.00) for the period of return of social assignments and (or) penalty fee, the statement from personal account of the taxpayer about condition of calculations with the budget, in case of signature discrepancy on the statement and payment documents of the payer - the copy of the order on right to sign provision were made.

Signatures:

Head __________________________________

                            (First name, middle initial, last name in case of its availability, the signature)

Chief accountant ______________________________

                              (First name, middle initial, last name in case of its availability, the signature)

Legal address: ____________________________,

Contact information of the payer:

Phone: +7 (___) _________________,

E-mail ___________________________.

Date of filling: "____" ____________ 20 ___.

Note: the application form is filled in on the form and certified by seal (in case of its availability) (the facsimile signature is not allowed).

Locus sigilli

Appendix 2

to Changes and additions which are made to some decisions of the Government of the Republic of Kazakhstan

Appendix 2

to Rules and terms of calculation, deduction (charge) and transfer of compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund and penalties on them

The certificate confirmation of availability at the worker(s) of the individual retirement account at the expense of compulsory professional pension contributions

The state corporation reports about availability (absence) at the worker(s) of the individual retirement account at the expense of compulsory professional pension contributions

№. of payment order	Surname	Name	Middle name (in case of its availability)	Birth date of GGMMDD	Individual identification number	Information on availability (absence) at the worker of the individual retirement account at the expense of compulsory professional pension contributions
1	2	3	4	5	6	7

 

M. Sh. Rukovoditel of district

(city) department

___________________________________ state corporation

                                               (First name, middle initial, last name (in case of its availability), the signature)

Date of issue "___" ________ 20 __ year

 

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