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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

(as amended on 19-02-2021)

According to Items 2, the 7th Articles 97, Item 2 of Article 100, Item 7 of article 101 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) and the subitem 1) article 10 of the Law of the Republic of Kazakhstan of April 15, 2013 "About the state services" 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

1. These rules of maintaining personal accounts (further - Rules) the 7th articles 97, Item 2 of Article 100, Item 7 of article 101 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code), the subitem 1) of article 10 of the Law of the Republic of Kazakhstan of April 15, 2013 "About the state services" are drafted according to Items 2, (further - the Law) and determine procedure for maintaining personal accounts of taxpayers (tax agents) (further - uslugopoluchatel) and accounting in territorial authorities of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - service providers) taxes, payments in the budget, and also social payments, including procedure for rendering the state services:

1) "Issue of statements from personal account about condition of calculations with the budget, and also on social payments";

2) "Submission of data on lack (availability) of debt according to which account is kept in bodies of state revenues";

3) "Carrying out offsettings and the tax returns, payments in the budget, penalty fee, penalties".

2. The personal account of uslugopoluchatel 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 uslugopoluchatel are operated in national currency.

3. Accounting of receipts of taxes, payments in the budget is conducted according to single budget classification of the Republic of Kazakhstan approved by the order of the Minister of Finance of the Republic of Kazakhstan of September 18, 2014 No. 403 "Some questions of Single budget classification of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 9756).

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. The service provider opens personal accounts on each uslugopoluchatel 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).

5. 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 uslugopoluchatel 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 the service provider of purpose (carrying out) of tax audit;

6) the official exercising control of execution by uslugopoluchatel of the tax liabilities on payment of indirect taxes - person performing functions of control of execution by uslugopoluchatel 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 (further - EEU) 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.

6. 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.

7. By the service provider 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 the service provider. 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 uslugopoluchatel.

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;

3) documents on offsetting and value added tax return (further - the VAT);

4) documents on transfer of personal accounts;

5) documents on changes of completion dates of the tax liabilities on tax payment, payments and penalty fee;

6) documents on tax debt of the uslugopoluchatel declared bankrupt;

7) documents on execution of the tax liability of the liquidated uslugopoluchatel, and also by reorganization of the legal entity.

Chapter 2. Maintaining personal accounts

Paragraph 1. Procedure for opening of personal accounts

12. For accounting of execution of the tax liabilities of uslugopoluchatel on taxes, payments in the budget, obligations for transfer of social payments, and also penalty fee and penalties by the service provider personal accounts are opened.

13. Maintaining personal account of uslugopoluchatel includes the subsequent reflection in personal account estimated, added, reduced, paid, offset, amounts repaid of tax, payment in the budget, social payments, transfer and closing of personal account.

14. When opening personal account identification number and registration data of uslugopoluchatel forms the basis.

15. Personal accounts are opened:

1) for the legal entity, its structural division, and also structural division of legal nonresident person, the individual entrepreneur, person who is engaged in private practice, the legal nonresident person performing activities in the Republic of Kazakhstan through permanent organization without opening of branch, representation, the nonresident performing activities through the dependent agent, and also being uslugopoluchatel in the location, tax payment and payments in the budget;

2) for physical person:

resident - at the place of residence, tax payment and payments in the budget;

the nonresident - in the place of stay, in the bank location.

16. The personal account is opened by codes of classification of budget receipts, social payments according to the List:

on taxes (except for the VAT), to payments in the budget - in form according to appendix 2 to these rules;

on the VAT - in form according to appendix 3 to these rules;

on amount repaid of the VAT - in form according to appendix 4 to these rules;

on social payments - in form according to appendix 5 to these rules.

17. The personal account is opened for uslugopoluchatel for the beginning of the current year or for date of emergence of the tax liability, obligation on transfer of social payments with indication of the balance of calculations including the amount of shortage or overpayment. In case of absence at uslugopoluchatel of shortage or overpayment of balance of calculations it is considered equal to zero.

18. Estimated, added, reduced, paid, offset, amounts repaid are reflected in personal account of uslugopoluchatel with indication of date of reflection, content of the made action, the name of the document based on which such reflection is made.

19. The balance of calculations for taxes, payments in the budget, to social payments, penalty fee and to penalties is reflected in the corresponding graphs of personal account "Balance": in the presence of debt it is specified with the sign "minus" (-), in case of overpayment it is specified with the sign "plus" (+).

20. In personal accounts of physical persons, including individual entrepreneurs, are specified:

1) individual identification number (further - IIN);

2) surname, name and middle name (in case of its availability);

3) name of the individual entrepreneur;

4) the tax code (payment) on classification of budget receipts.

21. When opening, maintaining, transfer, closing of personal accounts necessary information on uslugopoluchatel from registration data is used.

When opening personal accounts, except the above-stated details, business - identification number (further - BIN) the legal entity in addition is specified to structural divisions of legal entities.

22. When opening, maintaining, closing, transfer of personal accounts, liquidation, reorganization of the legal entity, recognition of uslugopoluchatel by the bankrupt, recognition of physical person by court it is unknown absent, entry into force of the judgment about the announcement of physical person by the dead - the service provider is guided by the documents submitted by the relevant authorized state bodies:

1) performing state registration, re-registration and liquidation of legal entities (further - judicial authorities);

2) statistics;

3) performing accounting and (or) registration of the taxation objects;

4) granting licenses, certificates or other documents of allowing and notifying nature;

5) performing registration of physical persons in the place of their residence in the Republic of Kazakhstan;

6) performing civil registration;

7) guardianship and custody;

8) judicial authorities.

Paragraph 2. Procedure for maintaining personal accounts

23. Personal accounts are operated in tenge and tiyna.

24. In personal accounts of record on calculation, charge, reduction, payment, offset, the tax return, payments in the budget, social payments, penalty fee and penalties are made on the basis:

The register to charge (reduction) of the amounts of taxes, payments in the budget, social payments and penalty fee (further - the Register to charge) in form according to appendix 6 to these rules;

The register to charge (reduction) of the amounts of taxes, payments in the budget, social payments, penalty fee and penalties by results of tax audits and to resolutions on imposing of administrative punishments in form according to appendix 7 to these rules;

daily reports on revenues with the payment documents attached to them to payment;

The register on change of completion dates of the tax liability on tax payment, payments and penalty fee in form according to appendix 8 to these rules (further - the Register on change).

25. When carrying out each transaction in personal account date of record of transaction, content of transaction and (or) the document based on which record is made are specified.

26. For each date of record of transaction the balance of calculations for taxes, payments in the budget, to social payments of uslugopoluchatel, penalty fee and penalties is determined.

27. Monthly, quarterly on personal account the general result on estimated, added, reduced, paid, offset is summed up, of amounts repaid of taxes, payments in the budget, social payments, penalty fee and penalties for month under report, quarter and with the accruing result in year.

28. All records on calculation, charge, reduction, payment, offset, the tax return, payments in the budget, social payments are carried out in the column "Calculations for Taxes and Payments" which is subdivided into columns "Is added", "reduced", "paid", "returned".

The column of personal account "Balance of calculations (shortage (-) or overpayment (+))" is calculated on the basis of the following arithmetic actions:

the column "Balance of Calculations (Shortage (—) or Overpayment (+))" minus the column "Is added" plus the column "Is reduced" plus the column "Is paid" minus the column "Is returned" plus the column "Tax Amount (Payment) on the Changed Completion Date of the Tax Liability".

29. All records on charge, reduction, payment, offset, return of penalty fee are made in the general column "Calculations for Charge of Penalty Fee" which is subdivided into the columns "It Is Added Penalty Fee", "Period", "It Is Paid Returned) Penalty Fee", "Balance of Penalty Fee".

The column "Balance of Penalty Fee (Shortage (—) or Overpayment (+))" is calculated on the basis of the following arithmetic actions:

column "Balance of Penalty Fee (Shortage (—) or Overpayment (+))" minus column "It Is Added Penalty Fee" plus column "It Is Reduced Penalty Fee" plus column "It Is Paid Penalty Fee" minus column "It Is Returned Penalty Fee" plus column "The Penalty Fee Amount on the Changed Completion Date of the Tax Liability".

30. All records on charge, reduction, payment, return of penalties are made in the general column "Calculations for Charge of Penalty" which is subdivided into the columns "It Is Added Penalty", "It Is Paid Returned) Penalty", "Balance of Penalty".

The column "Balance of Penalty (Shortage (—) or Overpayment (+))" is calculated on the basis of the following arithmetic actions:

column "Balance of Penalty for the Beginning of the Accounting Period" minus column "It Is Added Penalty" plus column "It Is Reduced Penalty" plus column "It Is Paid Penalty" minus column "It Is Returned Penalty" plus column "The Penalty Amount on the Changed Completion Date of the Tax Liability".

31. The column "It Is Brought All since the Beginning of Year less Returns" is calculated on the basis of summing of indicators of tax payment, payments in the budget, social payments, penalty fee and penalties the accruing result since the beginning of tax year taking into account the amounts of returns respectively according to the columns "It Is Returned (—)".

32. In the graph of personal account of "The data on change of completion date of the tax liability" the amount and the repayment schedule of tax (payment) based on the Register on change represented by the official on control of obligation fulfillment to the official responsible for accounting separately is specified.

33. Account of execution of the tax liabilities of uslugopoluchatel on payment is kept taking into account the codes of purpose of payment specified in payment documents.

34. For the purposes of application of provisions of article 57-1 of the Law of the Republic of Kazakhstan of December 25, 2017 "About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) the amount which is registered in personal account of uslugopoluchatel as of October 1, 2018 is determined:

1) on shortage - as tax amount and other obligatory payment in the budget:

reflected in personal account of uslugopoluchatel in the column "Balance of Calculations (Shortage (—) or Overpayment (+)" for October 1, 2018;

added by results of tax audit and reflected in personal account of uslugopoluchatel in the graph "Is added" on the payment due date in which column "Payment due date" is specified till October 1, 2018;

estimated in uslugopoluchatel by provision of additional tax statements according to the payment due date in which column "Payment due date" is specified till October 1, 2018;

2) on penalty fee - as the penalty fee amount:

reflected in personal account of uslugopoluchatel in the column "Balance of Penalty Fee (+ —)" for October 1, 2018;

added by results of tax audit and reflected in personal account of uslugopoluchatel in the column "It Is Added Penalty Fee" according to the payment due date in which column "Payment due date" is specified till October 1, 2018;

added for the untimely tax discharge and other obligatory payment in the budget for additional tax statements on the payment due date in which column "Payment due date" is specified till October 1, 2018, reflected in the column "It Is Added Penalty Fee" and not paid as of July 1, 2019;

3) on penalty - as the penalty amount reflected in personal account of uslugopoluchatel on that type of tax and other obligatory payment in the budget under which the shortage is paid:

in the column "Balance of Penalty (+ —)" for October 1, 2018;

in the column "It Is Added Penalty", imposed by results of check on which the added tax amount and other obligatory payment in the budget is reflected in personal account of uslugopoluchatel in the graph "Is added" on the payment due date in which column "Payment due date" is specified till October 1, 2018.

Paragraph 3. Accounting of the estimated (accrued) amounts taxes and payments in the budget

35. Record of the tax liabilities on tax payment and payments in the budget in columns of personal account "Is added", "reduced" it is performed based on the Register to charge provided to the official responsible for accounting.

36. The register to charge is constituted by the official exercising control according to tax statements on the basis:

the tax declarations and calculations which are subject to creation by uslugopoluchatel in the absence of their automatic delivery;

the data received from authorized state bodies within 30 (thirty) working days from the date of receipt of data;

decisions of the service provider.

37. The register to charge is constituted by the official exercising control of execution by uslugopoluchatel of the tax liabilities on payment of indirect taxes on the basis:

1) conclusions of the service provider about charge of the amounts of indirect taxes;

2) obligations about import of products of conversion;

3) obligations about export of products of conversion;

4) the performance report of the obligation about import of products of conversion;

5) the performance report of the obligation about export of products of conversion;

6) notifications on carrying out exhibition and fair trade;

7) report on the notification on carrying out exhibition and fair trade.

38. In the Register to charge are specified:

1) name and BIN or IIN of uslugopoluchatel;

2) type of tax (payment) and code of budget classification;

3) in the columns "To Charge (Reduction)" - the amounts of taxes, payments of the budget, social payments to charge or reduction;

4) the name, date and document number based on which record in personal account is made;

5) period and payment due date;

6) date, surname, name, middle name (in case of its availability) and the signature of workers, according to handed over and accepted the register.

39. Record in personal account on the added amount of indirect taxes in case of non-presentation of the statement for commodity importation and payment of indirect taxes on paper or its not receipt in electronic form to the service provider in time, stipulated in Item 1 article 457 of the Tax Code, is made based on the Register to charge.

40. In column 9 of the Register to charge the name of the document based on which record in personal account - the conclusion of the service provider about charge of the amounts of indirect taxes is made, in form according to appendix 9 to these rules is specified.

41. The register to charge is constituted and it is represented the official responsible for its creation, to the official responsible for accounting, no later than 3 (three) working days after approach of term, stipulated in Item 1 article 457 of the Tax Code.

The official responsible for accounting, in day of receipt of the Register to charge makes delivery in personal account on the VAT of the amount of the accrued tax of the column "Is added" personal account by the corresponding code of budget classification with indication of the document - the conclusion of the service provider about charge of the amounts of indirect taxes based on which record in personal account is made.

42. In case of submission of the statement for commodity importation and payment of indirect taxes on paper or its receipts in electronic form to the service provider after term, stipulated in Item 1 article 457 of the Tax Code, the official exercising control of execution by uslugopoluchatel of the tax liabilities on payment of indirect taxes within 3 (three) working days from the date of representation by uslugopoluchatel on paper or receipts in electronic form of such statement sends to the official responsible for accounting, the Register to charge constituted based on the conclusion of the service provider about charge of the amounts of indirect taxes where specifies the amount of earlier accrued tax to "reduction". The official responsible for accounting, in day of receipt of the Register to charge makes delivery of tax amount in the column "Is reduced" personal account by the corresponding code of budget classification.

At the same time the penalty fee added on tax amount in case of non-presentation of the statement for commodity importation and payment of indirect taxes on paper or its non receipt in electronic form in time, stipulated in Item 1 article 457 of the Tax Code, is not subject to reversal from personal account.

43. In case of representation uslugopoluchately to the service provider in the location of the obligation about export of products of conversion, the obligation about import of products of conversion the official exercising control of execution by uslugopluchatel of the tax liabilities on payment of indirect taxes within 3 (three) working days from the date of their obtaining based on these obligations constitutes at the same time:

1) the Register to charge with indication of tax payment due date:

when importing raw materials supplied by the customer to conversion from the territory of state members of EEU on the territory of the Republic of Kazakhstan - date of import of raw materials supplied by the customer;

when exporting raw materials supplied by the customer for conversion from the territory of the Republic of Kazakhstan on the territory of state members of EEU - date of export of raw materials supplied by the customer;

2) the Register on change of completion dates of the tax liability on tax payment, payments and penalty fee.

At the same time in column 7 of the Register on change of completion dates of the tax liability on tax payment, payments and penalty fee terms of change of execution of the tax liabilities are specified:

in case of submission of the obligation about export of products of conversion:

from the date of import of raw materials supplied by the customer to the term established for submission of the performance report of the obligation about export of products of conversion. In case of realization in the territory of the Republic of Kazakhstan of products of conversion of raw materials supplied by the customer - to the term established for submission of the statement for commodity importation and payment of indirect taxes. In case of further export on the territory of the state which is not the member of EEU, products of conversion of the raw materials supplied by the customer which are earlier imported on the territory of the Republic of Kazakhstan for conversion from the territory of other state member of EEU - to the term established for submission of the performance report of the obligation about export of products of conversion at the same time the copy of the cargo customs declaration which is drawn up in case of commodity exportation on the territory of the state which is not the member of EEU is attached to the report;

in case of submission of the obligation about import of products of conversion:

from the date of export of raw materials supplied by the customer to the term established for submission of the performance report of the obligation about import of products of conversion. In case of realization in the territory of state member of EEU of products of conversion of the raw materials supplied by the customer which are earlier exported from the territory of the Republic of Kazakhstan on the territory of other state member of EEU for conversion - to the term established for submission of the statement for commodity importation and payment of indirect taxes. In case of further export on the territory of the state which is not the member of EEU, products of conversion of the raw materials supplied by the customer which are earlier exported from the territory of the Republic of Kazakhstan for conversion in the territory of other state member of EEU - before the date established for submission of the performance report of the obligation about import of products of conversion, at the same time the customs declaration is submitted to the service provider instead of the report.

44. The official responsible for accounting, in day of receipt of the Register to charge and the Register on change makes delivery of the amount of the estimated tax at the same time in columns "Is added" also "Data on Change (Suspension) of Execution of the Tax Liability on Payment (Tax Amount)" of personal account on the VAT. At the same time the amount of the estimated tax is reflected in the column "Data on Change (Suspension) of Execution of the Tax Liability on Payment (Tax Amount)" before one of the following dates:

according to the obligation about export of products of conversion:

when importing raw materials supplied by the customer for conversion from the territory of state members of EEU on the territory of the Republic of Kazakhstan - to the term established for submission of the performance report of the obligation about export of products of conversion. In case of realization in the territory of the Republic of Kazakhstan of products of conversion of raw materials supplied by the customer - to the term established for submission of the statement for commodity importation and payment of indirect taxes. In case of further export on the territory of the state which is not the member of EEU, products of conversion of the raw materials supplied by the customer which are earlier imported on the territory of the Republic of Kazakhstan for conversion from the territory of other state member of EEU - to the term established for submission of the performance report of the obligation about export of products of conversion with application of a copy of the customs declaration;

according to the obligation about import of products of conversion:

when exporting raw materials supplied by the customer from the territory of the Republic of Kazakhstan on the territory of other state member of EEU - to the term established for submission of the performance report of the obligation about import of products of conversion. In case of realization in the territory of state member of EEU of products of conversion of the raw materials supplied by the customer which are earlier exported from the territory of the Republic of Kazakhstan on the territory of other state member of EEU for conversion - to the term established for submission of the statement for commodity importation and payment of indirect taxes. In case of further export on the territory of the state which is not the member of EEU, raw materials supplied by the customer conversion products - to the term established for submission of the performance report of the obligation about import of products of conversion.

45. In case of representation by uslugopoluchatel of the performance report of the obligation about export of products of conversion, the performance report of the obligation about import of products of conversion the official exercising control of execution by uslugopoluchatel of the tax liabilities on payment of indirect taxes within 1 (one) working day from the date of its representation sends to the official responsible for accounting, the Register to charge where specifies the amount of the estimated tax to reduction with payment due date - the date established for submission of the specified reports. In case of representation uslugopoluchately the specified reports before the term of commodity exportation, export (import) of products of conversion the official exercising control of execution by uslugopoluchatel of the tax liabilities on payment of indirect taxes along with the Register to charge directs the Register on change with adjustment of date:

when exporting products of conversion - the date established for submission of the performance report of the obligation about import of products of conversion;

when importing products of conversion - the date established for submission of the performance report of the obligation about export of products of conversion.

The official responsible for accounting, in day of receipt of the Register to charge and the Register on change makes delivery of the amount of the estimated tax of the column "Is reduced" personal account on the VAT, and also in the column "Data on Change (Suspension) of Execution of the Tax Liability on Payment (Repayment Schedule)".

46. In case of representation by the organizer of exhibition and fair trade of the report on the notification on carrying out exhibition and fair trade and in case of lack of the agreement (contract) of purchase and sale with the participant of exhibition and fair trade in uslugopoluchatel of state member of EEU the official exercising control of execution by uslugopoluchatel of the tax liabilities on payment of indirect taxes within 3 (three) working days from the date of its obtaining based on the report constitutes the Register to charge.

The register to charge in day of its creation goes to the official responsible for accounting.

The official responsible for accounting, in day of receipt of the Register to charge makes delivery of the amount of the accrued tax on the goods realized in exhibition and fair trade, in the column "Is added" personal account of the organizer of exhibition and fair trade by the corresponding code of budget classification.

In case of non-presentation uslugopoluchately the report on the notification on carrying out exhibition and fair trade, based on the notification on carrying out exhibition and fair trade the official exercising control of execution by uslugopoluchatel of the tax liabilities on payment of indirect taxes constitutes and transfers to the official responsible for accounting, the Register to charge. Based on this register record in the column is made "Is added" personal account of the organizer of exhibition and fair trade by the corresponding code of budget classification.

47. After the corresponding record in personal account, the official responsible for accounting carries out mark in the Register to charge about the made record in personal account with indication of date, surname, name, middle names (in case of its availability) the official responsible for accounting, and signing.

48. In case of representation by uslugopoluchatel according to provisions of contracts for subsurface use of tax statements in foreign currency, assessed taxes and payments in the budget are reflected in personal account of uslugopoluchatel in national currency using the market rate of the currency exchange determined in the last working day preceding date of submission of tax statements by the corresponding type of tax, payment in the budget.

In case of representation additional (including additional according to the notification) tax statements in foreign currency, assessed taxes and payments in the budget are reflected in personal account of uslugopoluchatel in foreign currency using the market rate of the currency exchange determined in the last working day preceding date of submission of initial (next) tax statements on the corresponding type of tax, payment in the budget.

In case of the direction to uslugopoluchatel of the notification on results of check in foreign currency, the added amounts of taxes and payments of the budget are reflected in personal account of uslugopoluchatel in national currency using the market rate of the currency exchange determined in the last working day preceding date of the direction of the notification.

49. In case of the tax discharge, payment in the budget by subsoil users whose provisions of contracts for subsurface use provide execution of the tax liabilities in foreign currency record about paid amount of tax, payment in the budget in personal account of uslugopoluchatel is made in national currency according to the payment documents and reports submitted by authorized body on budget implementation.

50. The service provider makes adjustment of the estimated, added amount in personal account of uslugopoluchatel on difference amount between the estimated, added and paid amounts of taxes and payments of the budget in the foreign currency which arose in personal account of uslugopoluchatel as a result of change of the market rate of currency exchange.

The difference amount is aware of currency, arisen in personal account of uslugopoluchatel because of change of the market rate of the currency exchange established for date of submission of tax statements and on payment date of tax, payment in the budget is adjusted by carrying out the corresponding record according to graphs of personal account "Is added" or "reduced" on the corresponding type of tax, payment in the budget.

51. In case of representation uslugopoluchately tax statements with the absent data in the corresponding cell which are subject to reflection on personal account of uslugopoluchatel in the Register to charge in the graph "Is added" zero is specified, respectively in graphs of personal account "Is added" and "reduced" zero is specified.

Paragraph 4. Accounting of assessed taxes in personal accounts of physical persons

52. Calculation of tax amounts on property, the land tax from physical persons, tax on vehicles is made by the service provider based on the data represented by the authorized state bodies performing accounting, registration of the taxation objects and (or) objects connected with the taxation.

Based on these data the official on control of obligation fulfillment makes calculation of the property tax, land tax from physical persons, tax on vehicles on each uslugopoluchatel - physical person, including physical nonresident person, and writes out the notification on the amount of the taxes estimated in the service provider.

Based on the notification on the amount of the taxes estimated in the service provider the Register to charge for reflection of the specified amount in personal account is filled in.

Paragraph 5. Accounting of taxes and payments in the budget for acts of tax audits

53. By results of tax audit and consideration of the claim of uslugopoluchatel in terms, stipulated in Item 2 articles 114 of the Tax Code, to uslugopoluchatel the following notification goes:

1) about results of check;

2) about the added amounts of taxes and payments of the budget, social payments from date of submission of liquidating tax statements before date of completion of liquidating tax audit;

3) about results of consideration of the claim of uslugopoluchatel to the notification on results of check.

54. The added amounts of taxes, payments of the budget, penalty fee based on the notification are reflected in the Register to charge (reduction) of the amounts of taxes, payments in the budget, social payments, penalty fee and penalties by results of tax audits and to resolutions on imposing of administrative punishments in form according to appendix 7 to these rules. Data of the Register go to IS TsULS for reflection in personal account of uslugopoluchatel.

55. In the Register are specified:

1) name of uslugopoluchatel;

2) BIN or IIN;

3) name of tax (payment);

4) code of classification of budget receipts;

5) number and date of the notification;

6) date of completion of tax audit (date of processing of the act of tax audit on the server);

7) tax amount (payments), penalty fee;

8) this about prolongation of payment due date of the added amounts by results of tax audit;

9) in the column "To Charge (Reduction) according to the Notification" - the amount of taxes, payments of the budget, penalty fee, social payments to charge or reduction based on the notifications specified in Item 53 of these rules;

10) in the column "To Charge under the Resolution on Imposing of Administrative Punishment" - the amounts of penalties based on resolutions on imposing of administrative punishment.

56. Based on the Register in graphs of personal account "Is added" or "reduced" are reflected respectively:

tax amount (payments);

amount of penalty fee;

penalty amount.

At the same time the official responsible for accounting, checks completeness and correctness of the reflected amounts of personal accounts.

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