I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 5, 2024 No. 124

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:

state heading in the following edition:

"About approval of Rules of maintaining personal account of the taxpayer, calculation of balance of calculations in personal account of the taxpayer for taxes, payments in the budget, to social payments, penalties, penalty fee, forming of the data on lack (availability) of debt on which account is kept in body of state revenues, and also rendering the state service "Carrying Out Offsettings and the Tax Returns, Payments in the Budget, Penalty Fee, Penalties";

state Item 1 in the following edition:

"1. Approve the enclosed Rules of maintaining personal account of the taxpayer, calculation of balance of calculations in personal account of the taxpayer for taxes, payments in the budget, to social payments, penalties, penalty fee, forming of the data on lack (availability) of debt on which account is kept in body of state revenues, and also rendering the state service "Carrying Out Offsettings and the Tax Returns, Payments in the Budget, Penalty Fee, Penalties".";

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

state heading in the following edition:

"Rules of maintaining personal account of the taxpayer, calculation of balance of calculations in personal account of the taxpayer for taxes, payments in the budget, to social payments, penalties, penalty fee, forming of the data on lack (availability) of debt on which account is kept in body of state revenues, and also rendering the state service "Carrying Out Offsettings and the Tax Returns, Payments in the Budget, Penalty Fee, Penalties"";

state Item 1 in the following edition:

"1. These rules of maintaining personal account of the taxpayer, calculation of balance of calculations in personal account of the taxpayer for taxes, payments in the budget, to social payments, penalties, penalty fee, forming of the data on lack (availability) of debt on which account is kept in body of state revenues and also rendering the state service "Carrying Out Offsettings and the Tax Returns, Payments in the Budget, Penalty Fee, Penalties" (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), the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" (further – the Law) and determine procedures:

1) maintaining personal account of the taxpayer (further – uslugopoluchatel);

2) calculations of balance of calculations in personal account of the taxpayer for taxes, payments in the budget, to social payments, penalties, penalty fee;

3) forming of the data on lack (availability) of debt on which account is kept in body of state revenues (further – data on lack (availability) of debt);

4) rendering the state service "Carrying Out Offsettings and the Tax Returns, Payments in the Budget, Penalty Fee, Penalties".

In case of modification and (or) amendments in the procedure for rendering the state service determined by these rules, the Ministry of Finance of the Republic of Kazakhstan within 3 (three) working days after state registration in judicial authorities of the corresponding regulatory legal act sends information on procedure for rendering the state service by territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan on areas, the cities and areas in the cities, in the territory of special economic zones (further – service providers), to the operator of information and communication infrastructure of "the electronic government", to Single contact center.";

in Item 5:

changes in Kazakh are made to subitems 1) and 2), the text in Russian does not change;

3) to state the subitem in the following edition:

"3) the official on control of obligation fulfillment – person performing functions of control of execution by uslugopoluchatel of the tax liabilities, obligations on transfer of the social payments, and also the control of legitimacy accrued (estimated, reduced) the amounts of taxes, payments in the budget, penalty fee;";

change in Kazakh is made to the subitem 4), the text in Russian does not change;

to state heading of Chapter 2 in the following edition:

"Chapter 2. Procedure for maintaining personal account";

to state heading of paragraph 2 of Chapter 2 in the following edition:

"Paragraph 2. Procedure for maintaining personal account, calculation of balance of calculations in personal account of the taxpayer for taxes, payments in the budget, to social payments, penalties, penalty fee";

state Items 62 and 63 in the following edition:

"62. When giving by uslugopoluchatel of the claim to the notification specified in subitems 1) and 2) of Item 53 of these rules before decision according to this claim the added amounts according to the notification appealed by uslugopoluchatel are reflected in personal account of uslugopoluchatel in the column "Data on Change of Completion Date of the Tax Liability". On these amounts methods of ensuring the execution which is not fulfilled in time the tax liability and measure of recovery by enforcement of tax debt, except restriction on hand are not applied by property of the taxpayer (tax agent) provided by the subitem 2) of Item 1 of article 120 of the Tax Code.

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