ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 19, 2021 No. 126

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 of the Republic of Kazakhstan 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 approved by the specified order:

state Item 93 in the following edition:

"93. Accounting of compulsory pension contributions, compulsory professional pension contributions (further - compulsory pension contributions) is conducted based on 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" (further - the resolution No. 1116).

Account of social assignments is kept based on the order of the Minister of Labour and Social Protection of the population of the Republic of Kazakhstan of June 11, 2020 No. 224 "About some questions of system of social insurance and rendering the state services in the social and labor sphere" (it is registered in the Register of state registration of regulatory legal acts at No. 20849).

Accounting of assignments and (or) fees on compulsory social medical insurance is conducted based on the order of the Minister of Health of the Republic of Kazakhstan of June 30, 2017 No. 478 "About approval of Rules and terms of calculation (deduction) and transfer of assignments and (or) fees on compulsory social medical insurance and Rules of implementation of return to payers of excessively (mistakenly) credited amount of assignments, fees and (or) penalty fee for untimely and (or) incomplete payment of assignments and (or) fees" (it is registered in the Register of state registration of regulatory legal acts at No. 15361).";

state Item 113 in the following edition:

"113. The penalty fee according to the subitem 2) of Item 2 of article 117 of the Tax Code is charged for each day of delay of execution of the tax liability, since the day following behind day of payment due date of tax and payment in the budget including day of payment, in the amount of 1,25 - multiple base rate of National Bank of the Republic of Kazakhstan for every day of delay.

For untimely transfer of social payments the penalty fee is charged for each day of delay, since the day following behind day of payment due date including day of payment, in the amount of 1,25 - multiple base rate of National Bank of the Republic of Kazakhstan for every day of delay.";

state Item 117 in the following edition:

"117. The penalty fee according to article 117 of the Tax Code is charged to the banks or the organizations performing separate types of banking activities for non-compliance with priority of write-off from bank accounts of the amounts of taxes and payments, penalty fee, penalties; not transfer their (not transfer) in the budget; untimely transfer of written-off amounts from bank accounts of taxpayers and the placed cash in cash desks of the banks or the organizations performing separate types of banking activities, on account of tax payment and payments, penalty fee, penalties and the added bank remunerations in the budget in the amount of 1,25 - multiple base rate of National Bank of the Republic of Kazakhstan for every day of delay.";

state Items 164 and 165 in the following edition:

"164. Excessively (mistakenly) paid amount of tax (except for the VAT) and payment in the budget, penalty fee is subject to offsetting and (or) return in the amount of the amounts paid within the current year and the previous calendar years within the term of limitation period established by Items 2 and 3 of article 48 of the Tax Code, except for case, the stipulated in Item Tax code of the 6th Article 108.

165. Excessively paid amount of tax, payment in the budget, penalty fee is subject to offsetting and (or) return in the following procedure:

if the positive balance formed in personal account on date of offsetting and (or) return on this tax, payment, penalty fee is less or equally to result of paid amounts within the term of limitation period established by Items 2 and 3 of article 48 of the Tax Code, then within positive balance of personal account;

if the positive balance formed in personal account on date of offsetting and (or) return on this tax, payment, penalty fee is more or equally to result of paid amounts within the term of limitation period established by Items 2 and 3 of article 48 of the Tax Code, then in the amount of paid amounts.

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