ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 13, 2022 No. 29

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) the following changes:

to state preamble of the order in the following edition:

"According to Items 2 and 7 of Article 97, Item 2 of Article 100, Item 7 of article 101 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" I ORDER:";

in Rules of maintaining the personal accounts approved by the specified order:

state Item 1 in the following edition:

"1. These rules of maintaining personal accounts (further - Rules) are developed according to Items 2 and 7 of Article 97, Item 2 of Article 100, Item 7 of article 101 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code), the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" (further - the Law) and determine procedure for maintaining personal accounts of taxpayers (tax agents) (further - uslugopoluchatel) and accounting in territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - service providers) taxes, payments in the budget, and also social payments, including procedure for rendering the state services:

1) "Issue of statements from personal account about condition of calculations with the budget, and also on social payments";

2) "Submission of data on lack (availability) of debt according to which account is kept in bodies of state revenues";

3) "Carrying out offsettings and the tax returns, payments in the budget, penalty fee, penalties".";

state Item 3 in the following edition:

"3. Accounting of receipts of taxes, payments in the budget is conducted according to single budget classification of the Republic of Kazakhstan approved according to item 4 of Article 26 of the Budget code of the Republic of Kazakhstan (further - the Budget code).

Distribution of taxes and payments in the budget between republican and local budgets is made according to the Budget code.";

state Item 34 in the following edition:

"34. For the purposes of application of provisions of article 57-1 of the Law of the Republic of Kazakhstan "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 uslugopoluchatel 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 uslugopoluchatel 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 uslugopoluchatel in the graph "Is added" on the payment due date in which column "Payment due date" is specified till October 1, 2018;

estimated in uslugopoluchatel 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:

reflected in personal account of uslugopoluchatel in the column "Balance of Penalty Fee (+ —)" for October 1, 2018;

added by results of tax audit and reflected in personal account of uslugopoluchatel in the column "It Is Added Penalty Fee" according to the payment due date in which column "Payment due date" is specified till October 1, 2018;

added for the untimely tax discharge and other obligatory payment in the budget for additional tax statements on the payment due date in which column "Payment due date" is specified till October 1, 2018, reflected in the column "It Is Added Penalty Fee" and not paid as of July 1, 2019;

3) on penalty - as the penalty amount reflected in personal account of uslugopoluchatel on that type of tax and other obligatory payment in the budget under which the shortage is paid:

in the column "Balance of Penalty (+ —)" for October 1, 2018;

in the column "It Is Added Penalty", imposed by results of check on which the added tax amount and other obligatory payment in the budget is reflected in personal account of uslugopoluchatel in the graph "Is added" on the payment due date in which column "Payment due date" is specified till October 1, 2018.";

state Item 39 in the following edition:

"39. Record in personal account on the added amount of indirect taxes in case of non-presentation of the statement for commodity importation and payment of indirect taxes on paper or its not receipt in electronic form to the service provider in time, stipulated in Item 3 articles 457 of the Tax Code, is made based on the Register to charge.";

state Items 41 and 42 in the following edition:

"41. The register to charge is constituted and it is represented the official responsible for its creation, to the official responsible for accounting, no later than 3 (three) working days after approach of term, stipulated in Item 3 articles 457 of the Tax Code.

The official responsible for accounting, in day of receipt of the Register to charge makes delivery in personal account on the VAT of the amount of the accrued tax of the column "Is added" personal account by the corresponding code of budget classification with indication of the document - the conclusion of the service provider about charge of the amounts of indirect taxes based on which record in personal account is made.

42. In case of submission of the statement for commodity importation and payment of indirect taxes on paper or its receipts in electronic form to the service provider after term, stipulated in Item 3 articles 457 of the Tax Code, the official exercising control of execution by uslugopoluchatel of the tax liabilities on payment of indirect taxes within 3 (three) working days from the date of representation by uslugopoluchatel on paper or receipts in electronic form of such statement sends to the official responsible for accounting, the Register to charge constituted based on the conclusion of the service provider about charge of the amounts of indirect taxes where specifies the amount of earlier accrued tax to "reduction". The official responsible for accounting, in day of receipt of the Register to charge makes delivery of tax amount in the column "Is reduced" personal account by the corresponding code of budget classification.

At the same time the penalty fee added on tax amount in case of non-presentation of the statement for commodity importation and payment of indirect taxes on paper or its non receipt in electronic form in time, stipulated in Item 3 articles 457 of the Tax Code, is not subject to reversal from personal account.";

state Item 102 in the following edition:

"102. In case of transfer of debt on compulsory pension contributions to the bank account of the former employee in cases, stipulated in Item the 10th article 24 of the Law of the Republic of Kazakhstan "About provision of pensions in the Republic of Kazakhstan" (further - the Law on provision of pensions), uslugopoluchatel additional Calculation for the individual income tax for that period in which the above-stated amounts of compulsory pension contributions, without the amount of penalty fee were withheld is represented.

The copy of the payment document confirming the fact of transfer of the amount of compulsory pension contributions and penalty fee to the former employee is attached to calculation.

The amount of the compulsory pension contributions and penalty fee transferred into the bank account of the former employee are carried out to personal account to reduction.";

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info