ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 21, 2019 No. 39

About approval of Rules of write-off of the amount of penalty fee and penalties on condition of payment of the amount of shortage

According to 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)" of PRIKAZYVAYU:

1. Approve the enclosed Rules of write-off of the amount of penalty fee and penalties on condition of payment of the amount of shortage.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation:

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 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.

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

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of January 21, 2019 No. 39

Rules of write-off of the amount of penalty fee and penalties on condition of payment of the amount of shortage

Chapter 1. General provisions

1. These rules of write-off of the amount of penalty fee and penalties on condition of payment of the amount of shortage (further - Rules) are developed according to 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)" (further - the Law on enforcement of the Tax code) and determine procedure for write-off of the amount:

1) the amount of the penalty fee which is registered in personal account of the taxpayer as of October 1, 2018, and also added on the amount of the shortage which is registered in personal account of the taxpayer as of October 1, 2018, from October 1, 2018 before date of its payment including day of payment on that type of tax and other obligatory payment in the budget under which the shortage is paid;

2) the amount of penalty imposed for offenses in the field of the taxation according to the Code of the Republic of Kazakhstan about administrative offenses of July 5, 2014 (further - the Administrative Code) which is registered as of October 1, 2018 in personal account of the taxpayer on that type of tax and other obligatory payment in the budget under which the shortage is paid;

3) the amounts of penalty fee and penalties, in case of early execution by the taxpayer in full the tax liability on the tax discharge and other obligatory payment in the budget which payment due date as of October 1, 2018 is changed according to the tax legislation of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan on rehabilitation and bankruptcy.

2. Provisions of these rules are not applied to taxpayers to whom regulations of article 57-1 of the Law on enforcement of the Tax code do not extend.

Chapter 2. Procedure for write-off of the amount of penalty fee and penalties

Paragraph 1. Introduction

3. For the purpose of inventory count of personal accounts, for selection of the taxpayers who paid in full the amount of the shortage which is registered in personal account as of October 1, 2018, including by carrying out offsettings according to the procedure, determined by article 102 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) at which for the specified date in personal account the debt on penalty fee and (or) to penalty on that type of tax and other obligatory payment in the budget under which the shortage is paid was registered, the body of state revenues in the place of maintaining personal accounts of taxpayers within two working days from the date of enforcement of these rules creates the Commission on write-off from personal account of the amount of penalty fee and penalties on condition of payment of the amount of shortage (further - the Commission).

4. The Commissions are included officials:

1) responsible for accounting and personal accounts of taxpayers;

2) responsible for registration of taxpayers;

3) responsible for work with debt;

4) having right to consider cases on administrative offenses;

5) responsible for tax audit;

6) legal service.

The commission is headed by the chairman who is the head or the deputy manager of body of state revenues.

5. Inventory count of personal accounts is made by the Commission from the date of its creation till December 31, 2019.

Paragraph 2. Write-off of the amount of the penalty fee which is registered in personal account of the taxpayer as of October 1, 2018, and also added on the amount of the shortage which is registered in personal account of the taxpayer as of October 1, 2018, from October 1, 2018 before date of its payment including day of payment

6. In case of identification following the results of the inventory count specified in Item 5 of these rules, the taxpayers who paid during the period since October 1, 2018 in full the amount of the shortage which is registered in personal account as of October 1, 2018 at which for the specified date in personal account the debt on penalty fee was registered as body of state revenues no later than three working days from the date of identification of such taxpayers the decision on write-off of the amount of penalty fee on condition of payment of the amount of shortage in form according to appendix 1 to these rules is passed (further - the Decision).

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