ORDER OF THE MINISTER OF HEALTH OF THE REPUBLIC OF KAZAKHSTAN

of February 1, 2023 No. 21

About modification and amendments in 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"

I ORDER:

1. Bring in 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) the following changes and amendments:

in Rules and terms of calculation (deduction) and transfer of the assignments and (or) fees on compulsory social medical insurance approved by appendix 1 to the specified order:

state Item 3 in the following edition:

"3. Payers of assignments on OSMS are employers, including the foreign legal entities performing activities in the Republic of Kazakhstan through permanent organization, and also the branches, representations of foreign legal entities estimating (holding) and listing contributions and fees to fund according to the procedure, the stipulated in Clause 30 Laws and these rules including the employers applying special tax regimes and performing payment of contributions to fund within single payment, stipulated in Clause 776-3 Codes of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code).

According to Item 3 of article 27 of the Law employers are exempted from payment of assignments on OSMS for:

1) children;

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