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

of March 7, 2024 No. 127

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 146 "About some questions of tax and customs administration"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 146 "About some questions of tax and customs administration" (it is registered in the Register of state registration of regulatory legal acts at No. 16450) the following changes and amendment:

in Item 1:

29) to exclude the subitem;

add with subitem 34-1) of the following content:

"34-1) form of the notification on elimination of violations of the tax legislation of the Republic of Kazakhstan according to appendix 34-1 to this order;";

appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, of 15, of 16, of 17, of 18, 19 and 20 to the specified order to be reworded as follows according to appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, 10, 11, 12, of 13, of 14, of 15, of 16, of 17, of 18, 19 and 20 to this order;

22, 22-1, 23 and 24 to the specified order to be reworded as follows appendices according to appendices 21, of 22, 23 and 24 to this order;

to be reworded as follows appendix 28 to the specified order according to appendix 25 to this order;

30, of 31, of 32, of 33, of 34, 34-1 and 35 to the specified order to be reworded as follows appendices according to appendices 26, of 27, of 28, of 29, of 30, 31 and 32 to this order;

38, 39 and 40 to the specified order to be reworded as follows appendices according to appendices 33, 34 and 35 to this order;

to be reworded as follows appendix 40-2 to the specified order according to appendix 36 to this order;

to be reworded as follows appendix 40-4 to the specified order according to appendix 37 to this order;

to be reworded as follows appendix 40-7 to the specified order according to appendix 38 to this order.

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;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan provision in Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. This order becomes effective after ten calendar days after day of its first official publication.

Appendix 1

to the Order of the acting minister of finance of the Republic of Kazakhstan of March 7, 2024 No. 127

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 146

form

Notification on repayment of tax debt

"____" _____________ 20 ___ years

№_______

__________________________________________________________________________________
                              (name, BIN of state body)

According to Articles 114, 116 – 125 Codes of the Republic of Kazakhstan

"About taxes and other obligatory payments in the budget" (Tax code)

(further – the Tax code) ___________________________________________
                                        (name of body of state revenues)

notifies you,

____________________________________________________________________
           (surname, name, middle name (in case of its availability), full name

taxpayer,

____________________________________________________________________
 individual identification number / business-identifikatsionny number (IIN/BIN), address)

that you do not extinguish the amount of tax debt on the following types of tax and other obligatory payments in the budget:

№ of payment order	Code, name of payment	Payment amount	Penalty fee amount	Penalty amount
1	2	3	4	5
	Total:

In case of default of tax debt the following methods of ensuring the execution which is not fulfilled in time the tax liability, and measure of recovery by enforcement of tax debt will be applied to you:

1) suspension of account transactions according to bank accounts (except for correspondent accounts) the taxpayer (tax agent) carried according to risk management system to категории*:

high risk level, – after one working day from the date of delivery of the notification on repayment of tax debt;

the average level of risk, – after ten working days from the date of delivery of the notification on repayment of tax debt;

2) suspension of account transactions on cash desk of the taxpayer (tax agent) is made in case of default of tax debt by the taxpayer referred according to risk management system to category:

high risk level, – after one working day from the date of delivery of the notification on repayment of tax debt;

the average level of risk, – after ten working days from the date of delivery of the notification on repayment of tax debt;

3) restriction on hand property of the taxpayer (tax agent) referred according to risk management system to category:

high risk level, – after one working day from the date of delivery of the notification on repayment of tax debt;

average risk, – after fifteen working days from the date of delivery of the notification on repayment of tax debt;

4) the address of collection on the money which is on bank accounts, the taxpayer (tax agent) of the amount of tax debt in case of failure to pay or incomplete payment of the amounts of tax debt by the taxpayer (tax agent) referred according to risk management system to category:

high risk level, – after five working days from the date of delivery of the notification on repayment of tax debt;

average risk, – after twenty working days from the date of delivery of the notification on repayment of tax debt.

For each day of delay of execution of the tax liability the penalty fee, since the day following behind day of payment due date of tax and other obligatory payment in the budget including advance and (or) current payment on them, including day of payment in the budget, in the amount of 1,25 - the *kratny official rate of refinancing established by National Bank of the Republic of Kazakhstan for every day of delay is charged.

According to Item 2 of article 123 of the Tax Code it is necessary for you no later than ten working days from the date of receipt of this notification to provide в____________________________________________
                                    (name of body of state revenues)
the list of debtors with indication of receivables amounts.

In case of non-presentation of the list of debtors in time, specified by this notification, or submissions of data on lack of debtors, the body of state revenues will carry out tax audit of the taxpayer (tax agent).

In case of failure to carry out of legal requirements of bodies of state revenues and their officials measures of administrative punishment according to the Code of the Republic of Kazakhstan "About administrative offenses" will be applied to you.

According to Articles 187, 188 Tax codes the taxpayer and the tax agent have the right to appeal actions (failure to act) of officials of bodies of state revenues to higher body of state revenues or in court according to the procedure, provided by the laws of the Republic of Kazakhstan.

Head (deputy manager) of body of state

доходов__________________________________________________________
               (surname, name, middle name (in case of its availability), the signature, seal)

Notification получил___________________________________________
            (surname, name, middle name (in case of its availability), or the name
              taxpayer (tax agent)/official
                 taxpayer (tax agent), signature, seal
(except for the legal entities belonging to subjects of private entrepreneurship), date)

The notification is handed to the taxpayer (tax agent)

____________________________________________________________________
     (surname, name, middle name (in case of its availability), the official 
                       state body, signature, date)

The notification is sent to the taxpayer (tax agent)

____________________________________________________________________
            (the document confirming the fact of sending and (or) obtaining)

Note:

* information to what risk degree the taxpayer (tax agent) by results of risk management system is carried http://kgd.gov.kz and in web application "Office of the taxpayer" is available on the official site of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan.

** this measure is applied to the taxpayer (tax agent) – joint-stock company with participation of the state in the authorized capital.

Appendix 2

to the Order of the acting minister of finance of the Republic of Kazakhstan of March 7, 2024 No. 127

 Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 146

form

The notification on debt repayment on customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, percent

"____" _____________ 20 ___ years

№_______

________________________________________________________________________________________
                                 (name, BIN of state body)

According to Item 1 of article 117 of the Code of the Republic of Kazakhstan

"About customs regulation in the Republic of Kazakhstan" (further – the Code)

____________________________________________________________________
                     (name of body of state revenues)

notifies you,

____________________________________________________________________

(surname, name, middle name (in case of its availability) or full name of the payer or

person performing with the payer solidary duty on customs payment

taxes, special, anti-dumping, compensatory duties, penalty fee, percent

____________________________________________________________________
 individual identification number / business-identifikatsionny number (IIN/BIN), legal address)

that you do not extinguish the following outstanding amount on customs payments, taxes, the special, anti-dumping, compensatory duties (further – customs payments and taxes), penalty fee, percent for payment deferral of customs duties (further – percent) in the budget:

__________________________________________________________
                              tenge, (in figures and in cursive script)

on the basis

№ of payment order	Code of budget classification	Name of code of budget classification	Amount of customs payment, tax, special, anti-dumping, compensatory duties	Penalty fee amount	Amount of percent	Total amount
1	2	3	4	5	6	7
	Total:

You need to transfer this amount into the budget for codes

budget classification on the following details:

____________________________________________________________________
                 (name of body of state revenues)

БИН___________________________________________________________

into the account ¹______________________________________________________
                                 (body of state revenues)

in

_______________________________________________________________
   (management of treasury, bank identification code (BIC)

* for the payer

_______________________________________________________________
 (surname, name, middle name (in case of its availability) full name of the payer,
individual identification number / business-identifikatsionny number (IIN/BIN)

In case of default of debt on customs payments and taxes, the penalty fee, percent to you will apply the following operations, stipulated in Item 3 articles 116 of the Code:

1) debt collection on customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, percent at the expense of excessively paid amounts of customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, percent, at the expense of the amounts of advance payments, due to ensuring discharge of duty on payment of customs duties, taxes, the special, anti-dumping, compensatory duties after five working days following behind day of delivery of this notification;

2) suspension of account transactions according to bank accounts after ten working days following behind day of delivery of this notification;

3) suspension of account transactions on cash desk after ten working days following behind day of delivery of this notification;

4) restriction on hand property after fifteen working days following behind day of delivery of this notification;

5) the address of collection on the money which is on bank accounts after twenty working days following behind day of delivery of this notification;

6) the address of collection on money on bank accounts of debtors;

7) the address of collection on the property limited on hand.

According to article 124 of the Code the penalty fee for each day of delay of customs payment and taxes, since the day following behind day of the termination of payment due dates of customs payments and taxes, including day of payment, in the amount of 1, 25-fold official rate of refinancing established by National Bank of the Republic of Kazakhstan, for each day of delay, except as specified provided by Items 3-10 of the specified Article is charged.

At the same time, according to Item 3 of article 118 of the Code appeal does not stop charge of penalty fee.

The debt repayment priority on customs payments and taxes, penalty fee, percent is determined according to article 120 of the Code.

According to item 4 of article 117 of the Code this notification goes to the payer irrespective of attraction it to administrative or criminal liability.

According to Item 1 of article 130 of the Code it is necessary to provide to you no later than ten working days following behind day of delivery of this notification in
_______________________________________________________________
               (name of body of state revenues)
the list of debtors with indication of the amounts of receivables and, in the presence, the statements of reconciliations of settlement which are drawn up together with debtors and the confirmatory amounts of receivables.

In case of non-presentation of the list of debtors or data on lack of debtors and (or) acts of reconciliations of settlement with debtor in time, specified present the notification, the body of state revenues will carry out customs inspection.

According to Item 7 of article 117 of the Code in case of repayment by the payer of debt on customs payments, taxes, the special, anti-dumping, compensatory duties without the penalty fee which is subject to charge from registration date of the notification on debt repayment on customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, percent before repayment date of such debt inclusive by customs authority amendment to earlier exposed notification on debt repayment on customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, percent goes.

In case of failure to carry out of legal requirements of bodies of state revenues and their officials measures of administrative punishment according to the Code of the Republic of Kazakhstan "About administrative offenses" will be applied to you.

According to article 21 of the Code you have the right to appeal actions (failure to act) of officials of bodies of state revenues of their officials according to the procedure, established by the legislation of the Republic of Kazakhstan.

Head (deputy manager) of body of state revenues

____________________________________________________________________
        (surname, name, middle name (in case of its availability), the signature, seal)

"_____" _____________ 20 __ years

Locus sigilli

The notification was received by the payer

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