ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of September 16, 2024 No. 749

About modification and amendments in some decisions of the Government of the Republic of Kazakhstan

The government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed changes and addition which are made to some decisions of the Government of the Republic of Kazakhstan (further - changes and amendment).

2. This resolution becomes effective since November 11, 2024, except for paragraphs of the fourth, sixth, eighth, twelfth, thirteenth, seventeenth, eighteenth, twenty second, twenty fifth, thirty first, thirty second, thirty fifth and thirty sixth Item 2, of paragraphs of the third, fifth and seventh Item of 3 changes and amendment which become effective after ten calendar days after day of its first official publication.

Approved by the Order of the Government of the Republic of Kazakhstan of September 16, 2024 No. 749

Changes and addition which are made to some decisions of the Government of the Republic of Kazakhstan

1. In the order of the Government of the Republic of Kazakhstan of June 30, 2023 No. 520 "About approval of Rules of implementation of compulsory professional pension contributions":

in Rules of implementation of the compulsory professional pension contributions approved by the specified resolution:

state Item 9 in the following edition:

"9. The amounts of compulsory professional pension contributions which arrived into the account of the State corporation within three working days are listed in the single accumulation pension fund by summary payment orders in electronic form according to the procedure, determined by the Rules of implementation of cashless payments and (or) money transfers in the territory of the Republic of Kazakhstan approved by the resolution of Board of National Bank of the Republic of Kazakhstan of August 31, 2016 No. 208 (it is registered in the register of state registration of regulatory legal acts for No. 107861), the formats of messages approved by the operator or the operational center of payment systems.

Information on physical persons in whose advantage compulsory professional pension contributions according to the payment orders specified in part one of this Item are listed goes the State corporation to the single accumulation pension fund according to the procedure, established by the agreement signed between the single accumulation pension fund and the State corporation.".

2. In the order of the Government of the Republic of Kazakhstan of June 30, 2023 No. 525 "About approval of Rules and terms of calculation, deduction (charge) and transfer of compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund and penalties on them":

in Rules and terms of calculation, deduction (charge) and transfer of the compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund and penalties on them approved by the specified resolution:

to state paragraph two of item 4 in the following edition:

"The agents using work of workers whose professions are provided by the list of productions, works of professions of the workers occupied at works with harmful working conditions for benefit of which investors of compulsory professional pension contributions at the expense of own means perform compulsory professional pension contributions monthly from the income of the worker assess and list compulsory professional pension contributions in ENPF.";

the paragraph one of Item 6 to state in the following edition:

"6. The compulsory pension contributions which are subject to payment in ENPF are estimated by application of rate, stipulated in Clause 249 Social codes to subject to calculation of compulsory pension contributions, in the terms provided in Item 10 of these rules.";

to state the paragraph of the sixth of Item 7 in the following edition:

"From the social payments specified in the subitem 26) of Item 1 of article 341 of the Tax Code, compulsory pension contributions are kept according to Item 1 of Article 76, by Item 1 of Article 117 and Item 3 of article 174 of the Social code in the terms provided in Item 10 of these rules.";

12, of 13, 14 and 15 to state Items in the following edition:

"12. From the date of revenues to the account of the State corporation of the amount of compulsory pension contributions, compulsory professional pension contributions of investors of compulsory pension contributions, physical persons for whom compulsory professional pension contributions are listed within three working days are listed in ENPF electronic payment orders according to the procedure determined by the Rules of implementation of cashless payments and (or) money transfers in the territory of the Republic of Kazakhstan approved by the resolution of Board of National Bank of the Republic of Kazakhstan of August 31, 2016 No. 208 (it is registered in the register of state registration of regulatory legal acts for No. 107861) (further - Rules of implementation of cashless payments), the formats of messages approved by the operator or the operational center of payment systems.

Information on physical persons in whose advantage compulsory pension contributions are listed, compulsory professional pension contributions according to the payment orders specified in part one of this Item goes the State corporation in ENPF according to the procedure established by the agreement signed between ENPF and the State corporation (further - the agreement).

The state corporation within three working days performs return of compulsory pension contributions, compulsory professional pension contributions with indication of return reason into the account of the agent for the investor of compulsory pension contributions, physical person for whom compulsory professional pension contributions in which details mistakes, and also for persons exempted from payment of the compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund specified in Items 3 and 5 of article 248 of the Social code are made are listed.

The state corporation daily represents to ENPF the statement for the previous operational day about the registered payments (the amount and the number of investors of compulsory pension contributions, physical persons for whom compulsory professional pension contributions are listed).

13. Payment of compulsory pension contributions, compulsory professional pension contributions is performed by the agent cash or by non-cash method through the banks of the second level and the organization performing separate types of banking activities on the bank account of the State corporation taking into account requirements of the Law of the Republic of Kazakhstan "About payments and payment systems", at the same time transfer of fees is made for every month separately with forming of the summary payment order according to the procedure, determined by the Rules of implementation of cashless payments, formats of messages approved by the operator or the operational center of payment systems and also with indication of in payment documents of details of the State corporation and physical persons in whose advantage fees (individual identification number are listed (further - IIN), surname, name, middle name (in case of its availability), the amounts of fees and the period (month and year in the MMGGGG format), for which fees are paid).

In case of untimely transfer by agents of compulsory pension contributions, compulsory professional pension contributions transfer is made for every month separately with forming of the summary payment order according to the procedure, established by paragraph one of this Item.

14. Persons who are engaged in private practice, individual entrepreneurs, and also the citizens of the Republic of Kazakhstan specified in subitems 1) and 2) to part one of Item 2 of article 248 of the Social code in case of transfer (introduction by cash) the amounts of compulsory pension contributions in own favor and the workers and physical persons withheld from the income with whom agreements of civil nature which subject is rendering services (performance of works) are signed specify in payment documents details of the State corporation, details and the information about themselves, the workers and physical persons who signed the agreement of civil nature according to the procedure, stipulated in Item 13 these rules.

15. Banks transfer the amounts of compulsory pension contributions, compulsory professional pension contributions of the State corporation in day of write-off of these amounts from bank accounts of agents.

In case of introduction of compulsory pension contributions, compulsory professional pension contributions cash in cash desks of banks transfer of the amounts of instructions for payment or money transfer is made no later than the next operational day from the date of cash deposit of money.

Transfer of money by banks in the State corporation is performed by summary payment orders in electronic form according to the procedure, determined by the Rules of implementation of cashless payments, formats of messages approved by the operator or the operational center of payment systems.

The agent having the number of workers more than fifty people except fulfillment of requirements of Item 14 of these rules represents to bank the summary payment order on electronic media in format, stipulated in Item 13 these rules.";

add with Item 16-1 of the following content:

"16-1. Actions of physical persons for whom compulsory professional pension contributions, agents, the State corporation, bank and ENPF in case of detection of mistakes are listed in case of transfer of compulsory professional pension contributions and also payment of penalty fee and debt collection in case of untimely transfer of compulsory professional pension contributions in ENPF are made according to the procedure and the terms provided by paragraph 1 and 2 of this Chapter for transfer of compulsory pension contributions in ENPF.";

state Items 17 and 18 in the following edition:

"17. The investor of compulsory pension contributions, having found lack of the separate amounts of the paid compulsory pension contributions and (or) penalty fee, in case of receipt of retirement benefits or data on the amounts of pension accruals on individual retirement accounts directs the written application to the agent about detection of mistakes and submission of copies of payment documents to it about transfer of compulsory pension contributions (or) penalty fee to ENPF or the State corporation for any time and attaches the payment document with information on this investor (surname, name, middle name (in case of its availability), to the amount of fees and the period (month and year in the MMGGGG format) for receipt of the corresponding data and taking measures to correction of the made mistakes.

18. In cases of liquidation of the agent in the procedure established by the legislation and the ends of liquidating process the investor of compulsory pension contributions addresses to the public archive institutions in the location of the agent, and during liquidating production in liquidation commission which represent it verified copies of payment documents. The investor of compulsory pension contributions sends the received copies of payment documents with the statement to the State corporation.";

to state paragraph two of Item 22 in the following edition:

"22. In the request in electronic form details of the investor of compulsory pension contributions are specified: surname, name, middle name (in case of its availability), IIN, the amounts of compulsory pension contributions and (or) penalty fee which are subject to return, return reason.";

state Item 26 in the following edition:

"26. Return of ENPF of mistakenly credited amount of compulsory pension contributions and (or) penalty fee is made by the summary payment order with indication of details of physical persons on the bank account of the State corporation on the nominal amount of the compulsory pension contributions which are actually brought in ENPF and (or) the penalty fee specified in the request of the State corporation in electronic form";

state Items 28 and 29 in the following edition:

"28. The amount of compulsory pension contributions in the presence in ENPF of the unexecuted statement on lump retirement benefit for the purpose of improvement of housing conditions and (or) payments of treatment, transfer of pension savings in insurance company is not subject to return, and also in case of insufficiency of the amount of pension accruals on the individual retirement account of the investor of compulsory pension contributions for execution of the tax liabilities on payment of the individual income tax estimated in case of lump retirement benefits for the purpose of improvement of housing conditions and (or) payment of treatment.

The amount of compulsory pension contributions considered when calculating the amount of base retirement benefit is not subject to return.

29. The state corporation within three working days from the date of receipt from ENPF of mistakenly credited amount of compulsory pension contributions and (or) penalty fee makes their transfer by the summary payment order with indication of details of physical persons according to the details specified in the statement of the agent.";

state Item 31 in the following edition:

"31. The amounts of compulsory pension contributions which are timely not withheld (not added) and (or) not transferred by the agent on condition of the actual payment and receipt of the income by the worker are collected by bodies of state revenues or are subject to transfer by the agent for benefit of investors of compulsory pension contributions, persons for whom compulsory professional pension contributions, with the added penalty fee in the amount of 1, of 25-fold base rate of National Bank for each day of delay are paid (including day of payment in the State corporation).

Agents timely estimate, hold (charge) and pay compulsory pension contributions to ENPF.";

33, of 34, of 35, of 36, of 37, 38 and 39 to state Items in the following edition:

"33. Payment of penalty fee for untimely transfer of compulsory pension contributions in ENPF is made by agents according to the procedure, established by paragraph one of Item 13 of these rules.

Number of copies of each payment document, and also procedure and terms of their transfer are similar to the conditions established in Item 13 of these rules for transfer of compulsory pension contributions.

34. The agent having the number of workers more than fifty people in case of payment of penalty fee represents to bank the summary payment order with indication of details of physical persons on paper and electronic carriers according to the procedure, determined by Item 14 of these rules.

35. The summary payment order with indication of details of physical persons contains on each physical person details, stipulated in Item 13 these rules, in case of transfer of compulsory pension contributions, except for the columns "fee amount". Instead of "the fee amount" the corresponding "amount of penalty fee" is specified.

36. Banks in case of receipt of payment documents by agents make transfer of penalty fee to the bank account of the State corporation according to the procedure, determined by the Rules of implementation of cashless payments, formats of messages approved by the operator or the operational center of payment systems.

37. In ENPF the State corporation pays penalty fee for untimely money transfer in the amount of, established by the Social code.

For payment of penalty fee the State corporation based on the payment order of the agent creates the payment order according to the procedure, determined by the Rules of implementation of cashless payments, formats of messages approved by the operator or the operational center of payment systems.

Information on physical persons in whose advantage the penalty fee according to the payment order specified in part one of this Item is listed goes the State corporation to the single accumulation pension fund according to the procedure, established by the agreement, with indication of details of physical persons according to the procedure, stipulated in Item 13 these rules, at the same time instead of the amount of fee the corresponding amount of penalty fee distributed on each physical person is specified.

38. ENPF enlists the received penalty fee on individual retirement accounts of investors of compulsory pension contributions.

39. The penalty fee listed with violation of requirements of Item 37 of these rules is subject to return of the State corporation, in case of the subsequent transfer the amount of penalty fee increases on the number of days of delay of submission of the specified list.".

3. In the order of the Government of the Republic of Kazakhstan of July 3, 2023 No. 540 "About approval of Rules and terms of calculation (charge) and transfer of compulsory pension contributions of the employer in the single accumulation pension fund and penalties on them":

in Rules and terms of calculation, deduction (charge) and transfer of the compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund and penalties on them approved by the specified resolution:

4) of Item 2 to exclude subitem paragraph two;

4) of Item 6 to state subitem paragraph two in the following edition:

"At the same time the gained income for persons who are engaged in private practice, and also individual entrepreneurs for the purposes of calculation of compulsory pension contributions of the employer is the amount determined by them independently within the sizes, stipulated in Item 2 articles 251 of the Social code.";

3) of Item 7 to state the subitem in the following edition:

"3) specified in Item 1 of Article 341, except for established by subitems 12) and 50) of Item 1 of Article 341, and also subitems 42) and 43) of Item 1 of article 341 of the Tax Code (regarding the lost earnings (income);";

10, of 11, to state Items to 12,13 and 14 in the following edition:

"10. Transfer of compulsory pension contributions of the employer is performed by agents through banks in the State corporation for the subsequent transfer to conditional retirement accounts in ENPF.

Compulsory pension contributions of the employer are listed by the summary payment order for every month separately according to the procedure, determined by the Rules of implementation of cashless payments and (or) money transfers in the territory of the Republic of Kazakhstan approved by the resolution of Board of National Bank of the Republic of Kazakhstan of August 31, 2016 No. 208 (it is registered in the register of state registration of regulatory legal acts for No. 107861) (further - Rules of implementation of cashless payments), the formats of messages approved by the operator or the operational center of payment systems and also with indication of in payment documents of details of the State corporation and physical persons in whose advantage fees (individual identification number are listed (further - IIN), surname, name, middle name (in case of its availability), the amounts of fees and the period (month and year in the MMGGGG format) for which fees are paid.

In case of untimely transfer by agents of compulsory pension contributions of the employer transfer is made for every month separately with forming of the summary payment order according to the procedure, established by paragraph one of this Item of these rules.

11. Persons who are engaged in private practice and also individual entrepreneurs, transferring the amounts of compulsory pension contributions of the employer in own favor and advantage of persons for whom compulsory pension contributions of the employer are made, summary payment documents with indication of details of the State corporation and physical persons according to the procedure, established in Item 10 of these rules create.

12. The amounts of compulsory pension contributions of the employer which arrived into the account of the State corporation within 3 (three) working days are listed in ENPF electronic payment orders according to the procedure determined by the Rules of implementation of cashless payments, formats of messages approved by the operator or the operational center of payment systems.

Information on physical persons in whose advantage compulsory pension contributions of the employer according to the payment orders specified in part one of this Item are listed goes the State corporation in ENPF according to the procedure established by the agreement signed between ENPF and the State corporation (further - the agreement).

13. In cases of lack of IIN of the worker specified in the summary payment order and (or) assumptions the agent of mistakes in details of physical person of the amount of compulsory pension contributions of the employer return the State corporation within 3 (three) working days to the account of the agent with indication of return reason.

14. Physical person, having found lack of the separate amounts of the paid compulsory pension contributions of the employer and (or) penalty fee in case of receipt of retirement benefits or data on the amounts of pension accruals on the conditional retirement account, orally notifies the agent, including accounts department, about detection of mistakes and submission of copies of payment documents to it about transfer of compulsory pension contributions of the employer and (or) penalty fee in the State corporation for any time and attaches the payment document with information on this investor (surname, name, middle name (in case of its availability), to the amount of fees and the period (month and year in the MMGGGG format) for receipt of the corresponding data and taking measures to correction of the made mistakes.";

state Item 18 in the following edition:

"18. Based on received from agents and banks of documents for return of mistakenly listed compulsory pension contributions of the employer and (or) penalty fee the State corporation within 5 (five) working days after check of the facts of receipt of the specified pension contributions and lack of earlier performed returns on them creates the request in electronic form for return of mistakenly credited amount of compulsory pension contributions of the employer and (or) penalty fee.

In the request in electronic form details of physical person are specified: surname, name, middle name (in case of its availability), IIN, the amounts of compulsory pension contributions of the employer and (or) penalty fee which are subject to return, return reason.

The request in electronic form goes to ENPF according to the agreement.";

state Items 20 and 21 in the following edition:

"20. Return of ENPF of mistakenly credited amount of compulsory pension contributions of the employer and (or) penalty fee is made by the summary payment order with indication of details of physical persons on the bank account of the State corporation on the nominal amount of the compulsory pension contributions of the employer and (or) penalty fee specified in the request of the State corporation which are actually brought in ENPF in electronic form.

21. The state corporation within 3 (three) working days from the date of receipt from ENPF of mistakenly credited amount of compulsory pension contributions of the employer and (or) penalty fee makes their transfer by the summary payment order with indication of details of the physical persons specified in the statement of the agent.";

state Items 25 and 26 in the following edition:

"25. Payment of penalty fee for untimely transfer of compulsory pension contributions of the employer in ENPF is made by agents through the State corporation according to the procedure, stipulated in Item 10 these rules, with indication of physical persons for whom compulsory pension contributions of the employer were listed by the agent out of time.

The penalty fee listed without specifying of physical persons is subject to return to the agent, in case of the subsequent transfer the amount of penalty fee increases taking into account the number of days of delay.

26. ENPF enlists the received penalty fee on conditional retirement accounts according to information obtained from the State corporation according to the procedure, established in Item 12 of these rules.";

to state paragraph two of Item 31 in the following edition:

"Debt collection on compulsory pension contributions of the employer from bank accounts of agents is made based on the collection order of the body of state revenues which is drawn up according to the procedure, determined by Rules of implementation of cashless payments.".

 

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