ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 29, 2022 No. 329

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 at No. 16601) the following changes:

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

state Item 174 in the following edition:

"174. In case of confirmation of the fact of excessively paid amount of tax, payment, penalty fee return of excessively paid amount is performed based on these payment documents received from authorized body on budget implementation.";

state Item 205 in the following edition:

"205. Within 1 (one) working day after signing of the act of tax audit or the conclusion to the act on confirmation of reliability of the amounts of exceeding of the VAT carried in offsetting, over the amount of the accrued tax which is subject to return from the budget, or confirmation by the official of the relevant structural division of the service provider of the right to application by uslugopoluchatel of the simplified procedure for return of exceeding of the VAT according to Item 2 of article 434 of the Tax Code, the official of the relevant structural division of the service provider creates the document on lack (availability) of debt or the report on balance of calculations in IS TsULS.".

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 of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

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