ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 29, 2008 No. 623

About approval of Rules of establishment of terms for offsetting of excessively paid amount of tax and other obligatory payment in the budget, penalty fee on account of repayment of tax debt of the idle taxpayer, the appeal of tax authorities to court and write-offs of excessively paid amount of tax and other obligatory payment to the budget, penalty fee, the excess of tax amount on value added referred in offsetting over the amount of the accrued tax

According to article 31 of the Law of the Republic of Kazakhstan "About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)" I ORDER:

1. Approve the enclosed Rules of establishment of terms for offsetting of excessively paid amount of tax and other obligatory payment in the budget, penalty fee on account of repayment of tax debt of the idle taxpayer, the appeal of tax authorities to court and write-offs of excessively paid amount of tax and other obligatory payment to the budget, penalty fee, the excess of tax amount on value added referred in offsetting over the amount of the accrued tax.

2. To confer responsibility for execution of this order on chiefs of departments on areas, the cities of Astana and Almaty, in the territory of special economic zones.

3. To the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) provide state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and bring this order to the attention of tax departments on areas, the cities of Astana and Almaty, in the territory of special economic zones.

4. To impose control of execution of this order on the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan Ergozhin of E.

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