of September 9, 2013 No. HK-11-6700-HK-6773
Association of financiers of Kazakhstan
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered your address of 22.07.2013 No. 350-07/13 concerning carrying out payments with indication of Vin - code of vehicles in payment documents in case of the tax discharge on the vehicle, within competence reports the following.
According to the Law of the Republic of Kazakhstan of January 8, 2013 No. 64-V "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning optimization and automation of socially important state services" since July 1, 2013 in case of acceptance of payment documents in tax payment on the vehicle according to regulation of subitem 3-1) of article 581 of the Tax Code the banks or the organizations performing separate types of banking activities (further - banks) shall control correctness of specifying of vehicle identification number (further - VIN - code) according to data of the central executive body on traffic safety (According to the Law of the Republic of Kazakhstan "About traffic safety" the central executive body on traffic safety is the Committee of RK Ministry of Internal Affairs road traffic police (further - KDP Ministry of Internal Affairs RK)). At the same time banks refuse the acceptance of payment on the tax discharge on the vehicle in case of discrepancy of VIN - the code specified in the payment document with the data provided to KDP of the Ministry of Internal Affairs of RK.
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