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

of July 29, 2019 No. 797

About approval of Rules of write-off of the amount of the penalty fee which is registered in personal account of the taxpayer as of January 1, 2019, and the amounts of the penalty fee added on the amount of the shortage formed on the tax liabilities for tax periods till January 1, 2019, except for obligations on the tax discharge on property and the land tax for 2018 before date of its payment including day of payment, and also write-off of the amount of the shortage which is registered on personal account as of January 1, 2019 more than fifteen years, and amounts of the penalty fee added on the amount of the specified shortage before date of its write-off

According to article 57-3 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 the penalty fee which is registered in personal account of the taxpayer as of January 1, 2019, and the amounts of the penalty fee added on the amount of the shortage formed on the tax liabilities for tax periods till January 1, 2019, except for obligations on the tax discharge on property and the land tax for 2018 before date of its payment including day of payment, and also write-off of the amount of the shortage which is registered on personal account as of January 1, 2019 more than fifteen years, and amounts of the penalty fee added on the amount of the specified shortage before date of its write-off.

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 "Institute of the legislation and legal information" 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 - the Minister of Finance of the Republic of Kazakhstan of July 29, 2019 No. 797

Rules of write-off of the amount of the penalty fee which is registered in personal account of the taxpayer as of January 1, 2019, and the amounts of the penalty fee added on the amount of the shortage formed on the tax liabilities for tax periods till January 1, 2019, except for obligations on the tax discharge on property and the land tax for 2018 before date of its payment including day of payment, and also write-off of the amount of the shortage which is registered on personal account as of January 1, 2019 more than fifteen years, and amounts of the penalty fee added on the amount of the specified shortage before date of its write-off

Chapter 1. General provisions

1. These rules of write-off of the amount of the penalty fee which is registered in personal account of the taxpayer as of January 1, 2019 and the amounts of the penalty fee added on the amount of the shortage formed on the tax liabilities for tax periods till January 1, 2019, except for obligations on the tax discharge on property and the land tax for 2018 before date of its payment including day of payment, and also write-off of the amount of the shortage which is registered on personal account as of January 1, 2019 more than fifteen years and the amounts of the penalty fee added on the amount of the specified shortage before date of its write-off (further - Rules), are developed according to article 57-3 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) and determine procedure for write-off:

1) the amounts of the penalty fee which is registered in personal account of the taxpayer as of January 1, 2019, and also the amounts of the penalty fee added on the amount of the shortage formed on the tax liabilities for tax periods till January 1, 2019, before date of its payment including day of payment. The write-off of penalty fee provided by this subitem is made on condition of payment by the taxpayer in full of the amount of the shortage formed on the tax liabilities for tax periods till January 1, 2019, except for obligations on the tax discharge on property and the land tax for 2018. At the same time the penalty fee is written off on that type of tax and other obligatory payment in the budget under which the shortage is paid.

Provisions of part one of this subitem extend to taxpayers - physical persons, and also physical persons staying on the registration registry as the individual entrepreneur, person who is engaged in private practice on the tax liabilities which are not connected with implementation of business activity, activities of the private notary, private legal executive, lawyer, professional mediator;

2) the amounts of the shortage which is registered in personal account as of January 1, 2019 more than fifteen years, and also the amounts of the penalty fee added on the amount of the specified shortage before date of its write-off.

Provisions of part one of this subitem extend to taxpayers - the physical persons who are not staying on the registration registry as the individual entrepreneur, person who is engaged in private practice on the tax liabilities connected with implementation of business activity, activities of the private notary, private legal executive, lawyer, professional mediator.

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