THE ORDER OF THE FIRST DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 26, 2019 No. 634

About approval of Rules and terms of transfer by banks of the second level and the organizations performing separate types of banking activities, data on opening and closing of current accounts for accounting of the value added tax and also about remaining balance and movement of money on such accounts

According to the subitem 18) article 24 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget (Tax code)" PRIKAZYVAYU:

1. Approve the enclosed Rules and terms of transfer by banks of the second level and the organizations performing separate types of banking activities, data on opening and closing of current accounts for accounting of the value added tax and also about remaining balance and movement of money on such accounts.

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 of the Republic of Kazakhstan:

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 "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries 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 First deputy Premier-Ministra of the Republic of Kazakhstan of the Minister of Finance of the Republic of Kazakhstan of June 26, 2019 No. 634

Rules and terms of transfer by banks of the second level and the organizations performing separate types of banking activities, data on opening and closing of current accounts for accounting of the value added tax and also about remaining balance and movement of money on such accounts

Chapter 1. General provisions

1. These rules and terms of transfer by banks of the second level and the organizations performing separate types of banking activities, data on opening and closing of current accounts for accounting of the value added tax and also about remaining balance and movement of money on such accounts (further - Rules) are developed according to the subitem 18) of article 24 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure and terms of representation by banks of the second level and the organizations performing separate types of banking activities (further - Banks), data on opening and closing of control accounts, and also on remaining balance and movement of money by such accounts (further - Data).

2. The control account of the value added tax is the bank account opened by the taxpayer on value added in Banks in the territory of the Republic of Kazakhstan used for accounting of movement of calculations for the value added tax.

Chapter 2. Procedure and terms of transfer of Data

3. Banks transfer to Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Committee) the confirmed Data according to appendices 1, of 2, 3 to these rules, with indication of the unique identifier, in the working days at least, than time at two o'clock.

The format of electronic interaction is determined by the Agreement on realization of integration of information systems of banks of the second level and the information system "NDS-Blockchain" of Committee signed according to the Rules of integration of objects of informatization of "the electronic government" approved by the order of the acting minister of information and communications of the Republic of Kazakhstan of March 29, 2018 No. 123 (it is registered in the Register of state registration of regulatory legal acts at No. 16777).

The transferred Data make sure the digital signature of the authorized person on transfer of data or person replacing it.

In case of impossibility of transfer of Data in view of technical issues, including in terms, stipulated in Item 3 these rules, Banks after elimination of technical issues, transfer the Data which are saved up from the moment of emergence of technical issues and before their elimination.

Appendix 1

to Rules and terms of transfer by banks of the second level and the organizations performing separate types of banking activities, data on opening and closing of current accounts for accounting of the value added tax and also about remaining balance and movement of money on such accounts

Data on opening and closing of the control account 

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