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

of August 6, 2019 No. 829

About entering of amendment into 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 amendment:

The rules of maintaining personal accounts approved by the specified order:

add with Item 33-1 of the following content:

"33-1. For the purposes of application of provisions of article 57-1 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) the amount which is registered in personal account of the taxpayer as of October 1, 2018 is determined:

1) on shortage - as tax amount and other obligatory payment in the budget:

reflected in personal account of the taxpayer in the column "Balance of Calculations (Shortage (—) or Overpayment (+)" for October 1, 2018;

added by results of tax audit and reflected in personal account of the taxpayer in the graph "Is added" on the payment due date in which column "Payment due date" is specified till October 1, 2018;

estimated in the taxpayer by provision of additional tax statements according to the payment due date in which column "Payment due date" is specified till October 1, 2018;

2) on penalty fee - as the penalty fee amount:

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