Document from CIS Legislation database © 2003-2018 SojuzPravoInform LLC

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 27, 2018 No. 306

About approval of Rules of maintaining personal accounts

According to Items 2, the 7th Articles 97, Item 2 of Article 100, Item 7 of Article 101, the subitem 3) Item 1 of Article 400, Item 8 of Article 429, Item 3 of article 457 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules of maintaining personal accounts.

2. Recognize invalid some regulatory legal acts of the Republic of Kazakhstan according to appendix to this order.

3. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A. M.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

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

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 27, 2018 No. 306

Rules of maintaining personal accounts

Chapter 1. General provisions

Paragraph 1. Introduction

1. These rules are developed according to the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) and determine maintaining personal accounts of taxpayers (tax agents) and accounting in bodies of state revenues of taxes, payments in the budget, and also social payments.

2. The personal account of the taxpayer (tax agent) represents the document, including electronically, for accounting estimated, added (reduced), listed and paid (taking into account offset and returned) the amounts of taxes, payments of the budget, social payments, and also the amounts of penalty fee and penalties.

Personal accounts of taxpayers (tax agents) are operated in national currency.

3. Accounting of receipts of taxes, payments in the budget is conducted according to single budget classification.

Distribution of taxes and payments in the budget between republican and local budgets is made according to the Budget code of the Republic of Kazakhstan of December 4, 2008 (further - the Budget code).

4. Bodies of state revenues open personal accounts on each taxpayer (tax agent) by the corresponding codes of budget classification of the income, social payments according to the List of taxes, payments in the budget, social payments on which it is recorded in bodies of state revenues, according to appendix 1 to these rules (further - the List).

Paragraph 2. The terms and determinations applied in these rules

5. The terms and determinations used in these rules are applied in that value in what they are determined in the Tax code and the Budget code.

6. In these rules also following determinations are used:

1) overpayment - positive difference between paid (minus offset, returned) and estimated, added (minus reduced) the tax amounts, payment in the budget, social payments reflected in personal account for the current year taking into account balance of calculations from personal account of the year preceding the current year;

2) the official responsible for accounting - person performing functions of control of correctness of accounting added (estimated, reduced) and paid (offset, returned) the amounts of taxes, payments of the budget, social payments, and also the amounts of penalty fee and penalties in personal accounts and reporting preparations;

3) the official on control of obligation fulfillment - person performing functions of control of execution by the taxpayer (tax agent) of the tax liabilities, obligations on transfer of social payments;

4) the official exercising control according to tax statements - person performing functions of input and (or) control of information on added (estimated, reduced) to the amounts of taxes, payments of the budget, social payments;

5) the official performing tax audit - person determined by the act of body of state revenues of purpose (carrying out) of tax audit;

6) the official exercising control of execution by the taxpayer of the tax liabilities on payment of indirect taxes - person performing functions of control of execution by the taxpayer of the tax liabilities on payment of indirect taxes in case of commodity import from the territory of state members of the Eurasian Economic Union on the territory of the Republic of Kazakhstan;

7) the tax code and payment in the budget - digital designation of payment on classification of budget receipts by Single budget classification of the Republic of Kazakhstan;

8) reversal - additional accounting record in the corresponding graphs of personal account ("Is added", "reduced") based on supporting documents for the purpose of reduction to zero amount which is earlier carried out in personal account.

Paragraph 3. The organization of work on accounting of taxes, payments in the budget, and also social payments

7. In bodies of state revenues accounting of taxes, payments in the budget, social payments, and also penalty fee and penalties is conducted in the information system "The Centralized Unified Personal Account" (further - IS TsULS).

8. The information access, containing in personal accounts, is provided to officials of bodies of state revenues. The information system provides protection against unauthorized access and safety of information.

9. The officials responsible for accounting control correctness of accounting estimated (added, reduced), arrived (offset, returned) the amounts of taxes, payments of the budget, social payments, and also the amounts of penalty fee and penalties in personal accounts of taxpayers.

10. All records in personal accounts are made in chronological procedure with indication of date of record, and also the documents confirming legitimacy of such records.

11. Documentation on accounting of taxes, payments in the budget, social payments, and also penalty fee and penalties is 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, payments in the budget, penalty fee and penalties;

Full text available with active License only!

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 38000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.