THE ORDER OF THE FIRST DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 29, 2019 No. 797

About approval of Rules of write-off of the amount of the penalty fee which is registered in personal account of the taxpayer as of January 1, 2019, and the amounts of the penalty fee added on the amount of the shortage formed on the tax liabilities for tax periods till January 1, 2019, except for obligations on the tax discharge on property and the land tax for 2018 before date of its payment including day of payment, and also write-off of the amount of the shortage which is registered on personal account as of January 1, 2019 more than fifteen years, and amounts of the penalty fee added on the amount of the specified shortage before date of its write-off

According to article 57-3 of the Law of the Republic of Kazakhstan of December 25, 2017 "About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)" I ORDER:

1. Approve the enclosed Rules of write-off of the amount of the penalty fee which is registered in personal account of the taxpayer as of January 1, 2019, and the amounts of the penalty fee added on the amount of the shortage formed on the tax liabilities for tax periods till January 1, 2019, except for obligations on the tax discharge on property and the land tax for 2018 before date of its payment including day of payment, and also write-off of the amount of the shortage which is registered on personal account as of January 1, 2019 more than fifteen years, and amounts of the penalty fee added on the amount of the specified shortage before date of its write-off.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation:

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