ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 9, 2015 No. 635

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of April 3, 2015 No. 257 "About some questions of transfer and accounting of receipts of customs duties, taxes, customs fees and penalty fee"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of April 3, 2015 No. 257 "About some questions of transfer and accounting of receipts of customs duties, taxes, customs fees and penalty fee" (registered in the Register of state registration of regulatory legal acts of the Republic of Kazakhstan at No. 10989, published in information system of law of Ad_let on June 1, 2015) the following changes:

in Rules of budget contribution, return (offsetting) of excessively (mistakenly) paid or excessively collected amounts of customs duties, taxes, customs fees and penalty fee from the budget, the amounts of the advance payments approved by the specified order:

state Item 3 in the following edition:

"3. Customs duties, taxes, customs fees and penalty fee are paid collected) in body of state revenues in which release of goods, except for the goods issued in customs procedure of customs transit or in the territory of which the fact of illicit movement of goods through customs border of the Eurasian Economic Union is elicited is made.

Payment of customs duties, taxes, customs fees and penalty fee is made by payers through banks of the second level, and also the organizations performing separate types of banking activities. In payment documents details of the body of the state income beneficiaries which is in place of registration of body of state revenues in which release of goods is made are specified payment of customs duties, taxes, customs fees and penalty fee by the payer.";

state Item 11 in the following edition:

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