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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 20, 2018 No. 244

About some questions of maintaining personal accounts of payers

(as amended of the Order of the Minister of Finance of the Republic of Kazakhstan of 20.05.2021 No. 473)

According to Item 3 of Article 106, Item 5 of Article 108, Item 7 of Article 109, Item 15 of article 141 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" PRIKAZYVAYU:

1. Approve:

1) Rules of carrying out offsetting and (or) return of excessively paid, excessively collected and mistakenly paid amount of customs duties, customs fees, taxes, penalty fee, percent, and also the amounts of advance payments, according to appendix 1 to this order;

2) Rules of maintaining personal account of the payer according to appendix 2 to this order;

3) Rules of confirmation of approach of the circumstances involving offsetting (return) of the amounts of the special, anti-dumping, compensatory duties according to appendix 3 to this order.

2. Recognize invalid the following orders of the Minister of Finance of the Republic of Kazakhstan:

1) 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 for No. 10989, published on June 1, 2015 in information system of law of Ad_let);

2) 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" (registered in the Register of state registration of regulatory legal acts for No. 12614, published on January 13, 2016 in information system of law"? d_lt").

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" of the Ministry of Justice of the Republic of Kazakhstan 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

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 20, 2018 No. 244

Rules of carrying out offsetting and (or) return of excessively paid, excessively collected and mistakenly paid amount of customs duties, customs fees, taxes, penalty fee, percent, and also the amounts of advance payments

Chapter 1. General provisions

1. These rules of carrying out offsetting and (or) return of excessively paid, excessively collected and mistakenly paid amount of customs duties, customs fees, taxes, penalty fee, percent, and also the amounts of advance payments are developed in compliance by Item 5 of Article 108, Item 7 of article 109 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" (further - the Code) and determine procedure for carrying out offsetting and (or) return of excessively paid, excessively collected and mistakenly paid amount of customs duties, customs fees, taxes, penalty fee, percent, and also the amounts of advance payments.

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