THE ORDER OF THE DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 8, 2014 No. 300

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of December 29, 2008 No. 622 "About approval of Rules of maintaining personal accounts"

According to Item 5 of article 588 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of December 29, 2008 No. 622 "About approval of Rules of maintaining personal accounts" (No. registered in the Register of state registration of regulatory legal acts of the Republic of Kazakhstan on December 29, 2008 5446, published in the Collection of acts of the central executive and other central state bodies of the Republic of Kazakhstan, 2009, No. 3) the following changes:

in Rules of maintaining the personal accounts approved by the specified order (further - Rules):

state Chapter 4 in the following edition:

"4. Documentation on accounting of taxes and other obligatory payments in the budget, and also compulsory pension contributions, compulsory professional pension contributions and social assignments.

17. Documentation on accounting of taxes, other obligatory payments in the budget, compulsory pension contributions, compulsory professional pension contributions and social assignments, and also penalty fee and penalties is grouped in document types according to the nomenclature of cases and kept on paper and (or) electronic media:

1) the documents received from authorized state bodies;

2) documents on offsetting and return of excessively (mistakenly) paid amounts of taxes and other obligatory payments in the budget, penalty fee, penalties;

3) documents on offsetting and value added tax return;

4) documents on transfer and acceptance of personal accounts;

5) acts of reconciliations on taxes, other obligatory payments in the budget, to the compulsory pension contributions compulsory for professional pension contributions and social assignments, and also penalty fee and to penalties;

6) documents on changes of completion dates of the tax liabilities on tax payment;

7) documents on tax debt of the taxpayers declared bankrupt;

8) documents on the termination of the tax liabilities;

9) documents on execution of the tax liabilities of the liquidated taxpayers;

10) documents on execution of the tax liabilities by reorganization of the legal entity;

11) orders on approval of distribution of receipts of classification of the income between levels of budgets for single budget classification.

18. According to the tax statement of the taxpayer (tax agent) no later than two working days from the date of receipt of such statement by tax authority the Statement from personal account about condition of calculations with the budget for execution of the tax liability, and also obligations for calculation, deduction and transfer of compulsory pension contributions, compulsory professional pension contributions, calculation and payment of social assignments for form according to appendix 16 to these rules is submitted.

19. Upon the demand of the taxpayer (tax agent) within one working day the Reconciliation statement of calculations for taxes and other obligatory payments in the budget is submitted, to the compulsory pension contributions compulsory for professional pension contributions and social assignments in form according to appendix 17 to these rules.

20. The certificate of lack (availability) of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments (further - the certificate of lack (availability) of debt), in form according to appendix 18 to these rules is issued according to the tax statement of the taxpayer according to the procedure and terms, stipulated in Clause 598 Tax codes.

For accounting of tax statements on issue of the Certificate of lack (availability) of debt the Magazine of registration of tax statements and issue of the Certificate of lack (availability) of tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments in form according to appendix 20 to these rules is kept.

21. The certificate of lack (availability) of debt is constituted for date of submission of the tax statement according to the personal accounts opened in tax authorities in the place of registration accounting of the taxpayer.

Upon the demand of the taxpayer based on the tax statement within two working days from the date of submission of such statement the copy of earlier issued Certificate of lack (availability) of debt is issued.

22. In case of submission of the tax statement by the taxpayer on issue of the Certificate of lack (availability) of debt by the official exercising control according to tax statements verification of presence in personal accounts of the added amounts by the provided calculations, declarations, and also acts of tax audits is made. In case of non-presentation by the taxpayer and his structural divisions of tax statements for date of filing of application, except as specified prolongation of term of its representation, the Certificate of lack (availability) of debt it is not issued.

23. On the legal entities having structural divisions, the Certificate of lack (availability) of debt is constituted in the location of the legal entity taking into account the condition of personal accounts of the legal entity and his structural divisions opened in tax authorities in the place of registration accounting of the legal entity and his structural divisions.

24. The certificate of lack (availability) of debt of structural division is reflected information of the personal accounts of this structural division opened in tax authorities in the place of registration accounting of structural division.

25. In the Certificate of lack (availability) of debt information, summary from all tax authorities, on condition of personal accounts is reflected. The certificate of lack (availability) of debt has appendices where information on each tax authority is reflected. In case of lack of overpayment and (or) tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments in tax authority such information in appendices is not reflected.

26. The certificate of lack (availability) of debt is certified by the signature of the head or person replacing it and seal of the tax authority which constituted the reference.

In the Certificate of lack (availability) of debt time and date when data on personal accounts from all tax authorities were received is specified. In the Certificate of lack (availability) of debt the number of appendices is specified.";

appendices 16, 17, 18 and 20 to the specified Rules to be reworded as follows according to appendices 1, of 2, 3 and 4 to this order.

2. To the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Dzhumadildayev A. S.) provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its official publication;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

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

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of July 8, 2014 No. 300

Appendix 16

to Rules of maintaining personal accounts

form

The statement from personal account about condition of calculations with the budget for execution of the tax liability, and also obligations for calculation, deduction and transfer of compulsory pension contributions, compulsory professional pension contributions, calculation and payment of social assignments

Date of the statement: ______________

According to Articles 13, 20 Codes of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget", according to your statement from "___" ______ 20 __.

________________________________________________________________________________________________________________

                                                          (name of tax authority)

reports Вам_____________________________________________________ BIN/IIN _____________________________________

                 (name / First name, middle initial, last name taxpayer (tax agent)

about condition of calculations with the budget for execution of the tax liability from _______ 20 __ on _______ 20 __.

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