ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 20, 2021 No. 473

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of February 20, 2018 No. 244 "About some questions of maintaining personal accounts of payers"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 20, 2018 No. 244 "About some questions of maintaining personal accounts of payers" (it is registered in the Register of state registration of regulatory legal acts at No. 16523) the following changes:

to state preamble of the order in the following edition:

"According to Item 3 of Article 106, Item 5 of Article 108, Item 7 of Article 109, Item 15 of article 141 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" I ORDER:";

in Rules of carrying out offsetting and (or) return of excessively paid, excessively collected and mistakenly paid amount of customs duties, customs fees, taxes, penalty fee, percent, and also the amounts of the advance payments approved by the specified order:

state Item 1 in the following edition:

"1. These rules of carrying out offsetting and (or) return of excessively paid, excessively collected and mistakenly paid amount of customs duties, customs fees, taxes, penalty fee, percent, and also the amounts of advance payments are developed in compliance by Item 5 of Article 108, Item 7 of article 109 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" (further - the Code) and determine procedure for carrying out offsetting and (or) return of excessively paid, excessively collected and mistakenly paid amount of customs duties, customs fees, taxes, penalty fee, percent, and also the amounts of advance payments.";

state Item 6 in the following edition:

"6. Customs duties, customs fees, taxes, penalty fee, percent are paid by the payers in the budget in terms provided by Articles 77, of 90, of 124, of 351, 352 Codes and Articles 425, 475 Codes of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code).";

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