ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of May 4, 2018 No. 239

About modification and amendments in some decisions of the Government of the Republic of Kazakhstan

List of amending documents

The government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed changes and additions which are made to some decisions of the Government of the Republic of Kazakhstan (further – changes and amendments).

2. This resolution becomes effective from the date of its first official publication and extends to the legal relationship which arose since January 1, 2018.

The paragraph the ninth Item of 2 changes and amendments becomes effective from the date of the first official publication of this resolution.

Paragraphs the twelfth and thirteenth Item of 2 changes and amendments become effective since April 1, 2017.

Paragraphs the fourteenth, the fifteenth, the sixteenth, the seventeenth, the eighteenth, the nineteenth, the twentieth, the twenty first, the twenty second, twenty third, the twenty fourth, the twenty fifth, the twenty sixth, the twenty seventh, the twenty eighth, the twenty ninth, the thirtieth, the thirty first, the thirty second, thirty third, the thirty fourth, the thirty fifth, the thirty sixth, the thirty seventh, the thirty eighth, the thirty ninth, the fortieth, the forty first, the forty second, the forty third, forty fourth, forty fifth Item of 2 changes and amendments become effective since January 1, 2019.

Approved by ostanovleniye of the Government of the Republic of Kazakhstan of May 4, 2018 No. 239

Changes and additions which are made to some decisions of the Government of the Republic of Kazakhstan

1. In the order of the Government of the Republic of Kazakhstan of June 21, 2004 No. 683 "About approval of Rules of calculation and transfer of social assignments" (SAPP of the Republic of Kazakhstan, 2004, No. 25, the Art. 323):

in Rules of calculation and transfer of the social assignments approved by the specified resolution:

state Items 5 and 6 in the following edition:

"5. Social contributions to Fund are not paid from the income established:

1) Item 2 of article 319 of the Tax Code, except for the income specified in subitems 3), 4) of Item 2 of article 319 of the Tax Code;

2) Item 1 of article 341 of the Tax Code, except for the income specified in subitems 9), 10), 12), 14), the paragraph the sixth the subitem 17), subitems 19), 20), 21), 27) of Item 1 of article 341 of the Tax Code;

3) subitem 1) Item 3 of article 484 of the Tax Code.

6. The social assignments which are subject to payment in Fund for participants of system of compulsory social insurance are established in the amount of agrees to the legislation of the Republic of Kazakhstan on compulsory social insurance.";

state Item 12 in the following edition:

"12. The banks and the organizations performing separate types of banking activities shall transfer the amounts of social assignments to account of Fund through the State corporation in day of write-off of these amounts from the bank account of the payer.".

2. In the order of the Government of the Republic of Kazakhstan of October 18, 2013 No. 1116 "About approval of Rules and terms of calculation, deduction (charge) and transfer of compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund and penalties on them" (SAPP of the Republic of Kazakhstan, 2013, No. 60, the Art. 828):

in Rules and terms of calculation, deduction (charge) and transfer of compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund and the penalties on them approved by the specified resolution:

state Item 1 in the following edition:

"1. These rules and terms of calculation, deduction (charge) and transfers of compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund and penalties on them (further – Rules) are developed according to the subitem 3) of Item 1 of article 18 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code), article 26 of the Law of the Republic of Kazakhstan of April 25, 2003 "About compulsory social insurance", the subitem 3) of article 6 of the Law of the Republic of Kazakhstan of June 21, 2013 "About provision of pensions in the Republic of Kazakhstan" (further – the Law) and determine procedure and terms of calculation, deduction (charge) and transfer by agents on payment of compulsory pension contributions, compulsory professional pension contributions (further – agents) compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund (further – ENPF) and penalties on them.";

state Item 6 in the following edition:

"6. Compulsory pension contributions in ENPF do not keep from payments and the income:

1) specified in Item 2 of article 319 of the Tax Code;

2) specified in Item 1 of article 341 of the Tax Code, except for established by subitems 12), 26), 27), 48) Item 1 of article 341 of the Tax Code, and also subitems 42), 43) Item 1 of article 341 of the Tax Code (regarding the lost earnings (income).

At the same time compulsory pension contributions in ENPF do not keep from the income provided by the paragraph the sixth the subitem 17) of Item 1 of article 341 of the Tax Code.

3) received in natural form or type of material benefit by the disabled people and other persons specified in the subitem 2) of Item 1 of article 346 of the Tax Code.

From the social payments specified in the subitem 26) of Item 1 of article 341 of the Tax Code, compulsory pension contributions keep according to article 26 of the Law of the Republic of Kazakhstan "About compulsory social insurance".";

the paragraph one of Item 30 to state in the following edition:

"30. The amounts of compulsory pension contributions, compulsory professional pension contributions which are timely not withheld (not added) and (or) not transferred by the agent on condition of the actual payment and receipt of the income by the worker are collected by bodies of state revenues or are subject to transfer by the agent for benefit of investors of compulsory pension contributions, workers for benefit of whom compulsory professional pension contributions, with the added penalty fee in the amount of 1, of 25-fold official rate of refinancing established by authorized body for each day of delay are paid (including day of payment in the State corporation).";

40, of 41, of 42, of 43, 44 to state Items in the following edition:

"40. No later than five working days from the date of formation of debt on the compulsory pension contributions compulsory for professional pension contributions at the agent referred according to the risk management system provided by the tax legislation of the Republic of Kazakhstan to category of the high or average level of risk, the body of state revenues sends to the agent the notification on outstanding amount on the compulsory pension contributions compulsory for the professional pension contributions which are subject to transfer in the State corporation for the subsequent transfer to ENPF (further – the notification).

The form of the notification affirms the authorized body performing management in the field of ensuring receipt of taxes and other obligatory payments in the budget.

41. The notification shall be handed to the agent personally under list or the different way confirming the fact of sending and obtaining. At the same time the notification sent to one of following methods is considered handed to the taxpayer (tax agent) in the following cases:

1) by mail the registered mail with the notification – from the date of mark the agent in the notification of post or other organization of communication;

2) by electronic method – from delivery date of the notification body of state revenues in web application. This method extends to the agent registered as the electronic taxpayer according to the procedure, stipulated in Clause 86 Tax codes.

42. In case of default of debt on the compulsory pension contributions compulsory for professional pension contributions, the body of state revenues stops account transactions according to bank accounts and cash desk:

1) the agent referred according to the risk management system provided by the tax legislation of the Republic of Kazakhstan to category of high risk level – after one working day from the date of delivery to it notifications;

2) the agent referred according to the risk management system provided by the tax legislation of the Republic of Kazakhstan to category of the average level of risk – after ten working days from the date of delivery to it notifications.

According to the order of bodies of state revenues the banks and the organizations performing separate types of banking activities shall suspend account transactions according to bank accounts of agents, except:

transactions on tax payment and payments in the budget, stipulated in Article 189 Tax codes, customs payments, stipulated by the legislation the Republic of Kazakhstan, social payments, the penalty fee added for their untimely payment and also the penalties which are subject to entering into the budget;

money withdrawal:

according to the executive documents providing satisfaction of requirements about indemnification, caused to life and health, and also requirements for collection of the alimony;

according to the executive documents providing money withdrawal for settlings with persons working according to the employment contract on dismissal wage payment and compensation, on payment of remuneration for the author's agreement, obligations of the client for transfer of social payments, and also for executive documents on collection in the income of the state;

on repayment of tax debt, debt on customs payments, taxes and penalty fee according to the procedure, determined by the legislation of the Republic of Kazakhstan, debt on social payments.

The order of body of state revenues about suspension of account transactions according to bank accounts of the agent is taken out in the form approved by the authorized state body performing management in the field of ensuring receipts of taxes and other obligatory payments in the budget in coordination with National Bank of the Republic of Kazakhstan.

Suspension of account transactions on cash desk of the agent extends to all account transactions of cash in cash desk, except transactions on:

to delivery of money in bank of the second level or the organization performing separate types of banking activities for subsequent their transfer on account of tax payment and payments in the budget, stipulated in Article 189 Tax codes, customs payments, stipulated by the legislation the Republic of Kazakhstan, social payments, the penalty fee added for their untimely payment and also the penalties which are subject to entering into the budget;

to issue of the second level by bank or the organization performing separate types of banking activities, cash of clients if the order about suspension of account transactions on cash desk is taken out concerning bank of the second level or the organization performing separate types of banking activities.

The order of body of state revenues about suspension of account transactions on cash desk is subject to unconditional execution by the agent by transfer of the arriving cash in the State corporation no later than one working day following behind day of their receipt.

The order form of suspension of account transactions on cash desk of the agent affirms the authorized body performing management in the field of ensuring receipt of taxes and other obligatory payments in the budget.

The order about suspension of account transactions on cash desk of the agent goes and handed to the agent by methods, stipulated in Item 41 these rules for sending and delivery of the notification on outstanding amount.

Orders of body of state revenues about suspension of account transactions according to bank accounts and cash desk of the agent are cancelled by the body of state revenues which took out such orders no later than one working day following repayment day of debt on the compulsory pension contributions compulsory for professional pension contributions.

43. In case of default of debt on the compulsory pension contributions compulsory for professional pension contributions, the body of state revenues collects the amounts of such debt based on the collection order forcibly from bank accounts:

1) the agent referred according to the risk management system provided by the tax legislation of the Republic of Kazakhstan to category of high risk level – after five working days from the date of delivery to it notifications;

2) the agent referred according to the risk management system provided by the tax legislation of the Republic of Kazakhstan to category of the average level of risk – after twenty working days from the date of delivery to it notifications.

In case of lack of money on the bank account of the agent in national currency, debt collection on the compulsory pension contributions compulsory for professional pension contributions is made from the bank accounts of the agent in foreign currency based on collection orders which are made out in national currency by bodies of state revenues.

In cases of absence or insufficiency of money on bank (bank) the account (accounts) for satisfaction of all requirements imposed to the client, the bank makes money withdrawal of the client according to the procedure of the priority established by the Civil code of the Republic of Kazakhstan.

The banks and the organizations performing separate types of banking activities shall transfer the amounts of compulsory pension contributions, compulsory professional pension contributions through the State corporation in day of write-off of these amounts from bank accounts of agents.

44. The body of state revenues exposes collection orders on the bank account (accounts) of the agent with indication of the beneficiary – the State corporation.";

45, of 46, 47 to exclude Items;

and penalties on them to exclude appendices 7 and 8 to Rules and terms of calculation, deduction (charge) and transfer of compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund.

3. In the order of the Government of the Republic of Kazakhstan of March 26, 2014 No. 255 "About approval of Rules of implementation of compulsory professional pension contributions" (SAPP of the Republic of Kazakhstan, 2014, No. 22, the Art. 168): 

in Rules of implementation of the compulsory professional pension contributions approved by the specified resolution:

state Item 9 in the following edition:

"9. When implementing compulsory professional pension contributions the following payment types, specified in are not considered:

1) Item 2 of article 319 of the Tax Code;

2) Item 1 of article 341 of the Tax Code.

Expenses on payment of compulsory professional pension contributions belong to the salary fund of the agent.".

 

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