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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of January 18, 2019 No. 4

About approval of Rules of payment, distribution and transfer of single cumulative payment in the form of the individual income tax and social payments, and also their return

(as amended on 12-04-2021)

According to item 4 of article 775 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)

1. Approve the enclosed Rules of payment, distribution and transfer of single cumulative payment in the form of the individual income tax and social payments, and also their return.

2. This resolution becomes effective from the date of its first official publication, but not earlier than January 1, 2019, and is effective till January 1, 2024.

Prime Minister of the Republic of Kazakhstan

B. Sagintayev

Approved by the Order of the Government of the Republic of Kazakhstan of January 18, 2019 No. 4

Rules of payment, distribution and transfer of single cumulative payment in the form of the individual income tax and social payments, and also their return

Chapter 1. General provisions

1. These rules of payment, distribution and transfer of single cumulative payment in the form of the individual income tax and social payments, and also their return (further - Rules) are developed according to item 4 of article 775 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) (further - the Code) and determine payment procedure, distributions and transfers of single cumulative payment in the form of the individual income tax and social payments, and also their return.

2. In these rules the following basic concepts are used:

1) social payments - the compulsory pension contributions paid according to the legislation of the Republic of Kazakhstan on provision of pensions, the social assignments paid according to the Law of the Republic of Kazakhstan "About compulsory social insurance", the assignments on compulsory social medical insurance paid according to the Law of the Republic of Kazakhstan "About compulsory social medical insurance;

2) Fund of social medical insurance (further - FSMS) - the non-profit organization making accumulation of assignments and fees, and also performing purchase, fee of the subjects of health care providing medical care in amounts and on the conditions provided by the agreement of purchase of medical services and other functions determined by the laws of the Republic of Kazakhstan;

3) the State Social Insurance Fund (further - GFSS) - the legal entity making accumulation of social assignments, appointment and implementation of social payments to participants of system of compulsory social insurance for whom social assignments were made and concerning which there came the case of social risk including family members - dependents in case of loss of the supporter;

4) the single accumulation pension fund (further - ENPF) - the legal entity performing activities for attraction of pension contributions and retirement benefits;

5) payers of single cumulative payment (further - payers) - the physical persons performing business activity without registration as the individual entrepreneur which correspond to conditions, stipulated in Clause 774 Codes;

6) departmental information system of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - IS KGD) - the information system regulated by internal documents of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan;

7) body of state revenues - the state body which within the competence is performing ensuring receipts of taxes and payments in the budget, customs regulation in the Republic of Kazakhstan, powers according to the prevention, identification, suppression and disclosure of the administrative offenses carried by the legislation of the Republic of Kazakhstan to maintaining this body, and also which is carrying out other powers, stipulated by the legislation the Republic of Kazakhstan;

8) The Government for Citizens state corporation (further - the State corporation) - the legal entity created according to the decision of the Government of the Republic of Kazakhstan for rendering the state services, services in issue of specifications on connection to networks of subjects of natural monopolies and services of subjects of the quasi-public sector according to the legislation of the Republic of Kazakhstan, the organization of work on reception of applications on rendering the state services, services in issue of specifications on the connection to networks of subjects of natural monopolies, services of subjects of the quasi-public sector and issue of their results to uslugopoluchatel by the principle of "one window", and also ensuring rendering the state services electronically performing state registration of the rights to real estate in the place of its stay;

9) the departmental automated information system of the Ministry of Labour and Social Protection of the population of the Republic of Kazakhstan "The organization of payment processing" (further - AIS MTSZN RK) - information system on automation of processes for the organization of processing of pension and social assignments and payments;

10) the state database "Physical persons" (further - GBD FL) - the single system of registration and storage of information on physical persons of the Ministry of Justice of the Republic of Kazakhstan sufficient for identification and determination of civil status.

Chapter 2. Payment of single cumulative payment

3. The single cumulative payment is subject to payment by total amount. Payment of single cumulative payment is made at the place of residence by introduction of single cumulative payment by the payer by cash or non-cash method through the banks and the organizations performing separate types of banking activities on the bank account of the State corporation taking into account requirements of the Law of the Republic of Kazakhstan of July 26, 2016 "About payments and payment systems" (further - the Law on payments).

At the same time the specified organizations do not accept single cumulative payment in case of discrepancy to its amount of single cumulative payment, stipulated in Item 4 these rules.

4. The amount of the single cumulative payment which is subject to payment by the payer constitutes:

The 1-fold size of monthly settlement indicator in the cities of republican value, the capital and regional value;

0, the size of monthly settlement indicator in other settlements.

At the same time at the time of payment of single cumulative payment the size of the monthly settlement indicator established for the corresponding financial year by the Law of the Republic of Kazakhstan "About the republican budget" is applied.

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