of January 17, 2019 No. 24
About introduction of amendments to the 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"
I ORDER:
1. Bring in the 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" (it is registered in the Register of state registration of regulatory legal acts at No. 16601, it is published on March 28, 2018 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following changes:
in Rules of maintaining the personal accounts approved by the specified order:
state Item 152 in the following edition:
"152. In Data on lack (availability) of debt of structural division information on condition of the personal accounts of this structural division opened in bodies of state revenues in the place of registration accounting of structural division is reflected.
In Data on lack (availability) of debt the tax debt in case of change of completion date of the tax liabilities on tax payment is not reflected, payments, penalty fee, application of the rehabilitation procedure, and also tax debt and debt on social payments of the taxpayer declared bankrupt - from the date of the introduction in legal force of the judgment about recognition of the taxpayer by the bankrupt for carrying out the insolvency proceeding established by the Law of the Republic of Kazakhstan of March 7, 2014 "About rehabilitation and bankruptcy" (further - the Law of the Republic of Kazakhstan "About rehabilitation and bankruptcy")".;
state Item 160 in the following edition:
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The document ceased to be valid since January 1, 2026 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of October 28, 2025 No. 637