of June 26, 2019 No. 636
About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of February 27, 2018 No. 306 "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 February 27, 2018 No. 306 "About approval of Rules of maintaining personal accounts" (it is registered in the Register of state registration of regulatory legal acts at No. 16601, it is published on March 28, 2018 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following changes:
in Rules of maintaining the personal accounts (further - Rules) approved by the specified order:
state Item 75 in the following edition:
"75. For the taxpayer completion date of the tax liability which is reflected in personal account is considered:
1) the date of receipt to execution of the payment order by the banks or organizations performing separate types of banking activities in tax payment and payments in the budget, date of implementation of payment via ATMs or electronic terminals - when implementing cashless payment;
2) date of entering by the taxpayer (tax agent) of money into the banks or organizations performing separate types of banking activities, authorized state bodies, local executive bodies - in case of their payment in the budget cash;
3) date of offsetting.";
state Item 77 in the following edition:
"77. In case of establishment of discrepancies and identification of the fact of mistake the official responsible for accounting, within one working day from the date of detection of the fact of wrong payment constitutes the protocol on origins of mistakenly paid amount of tax, payment in the budget (further - the protocol by mistakes).
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The document ceased to be valid since January 1, 2026 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of October 28, 2025 No. 637