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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of August 13, 2020 No. 730

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 April 1, 2020, and the amounts of the penalty fee added on the amount of the shortage formed on the property tax, the land tax and tax on vehicles for tax periods till January 1, 2020, except for obligations on the tax discharge on property and the land tax for 2019 before date of its payment including day of payment

According to article 57-5 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 April 1, 2020, and the amounts of the penalty fee added on the amount of the shortage formed on the property tax, the land tax and tax on vehicles for tax periods till January 1, 2020, except for obligations on the tax discharge on property and the land tax for 2019 before date of its payment including day of payment.

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) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

3) 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) and 2) of this Item.

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

Minister of Finance of the Republic of Kazakhstan

E.Zhamaubayev

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of August 13, 2020 No. 730

Rules of write-off of the amount of the penalty fee which is registered in personal account of the taxpayer as of April 1, 2020, and the amounts of the penalty fee added on the amount of the shortage formed on the property tax, the land tax and tax on vehicles for tax periods till January 1, 2020, except for obligations on the tax discharge on property and the land tax for 2019 before date of its payment including day of payment

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 April 1, 2020 and the amounts of the penalty fee added on the amount of the shortage formed on the property tax, the land tax and tax on vehicles for tax periods till January 1, 2020, except for obligations on the tax discharge on property and the land tax for 2019 before date of its payment including day of payment (further - Rules), are developed according to article 57-5 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:

the amounts of the penalty fee which is registered in personal account of the taxpayer as of April 1, 2020, 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, 2020, 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, 2020, except for obligations on the tax discharge on property and the land tax for 2019. At the same time the penalty fee is written off on that type of tax on which the shortage is paid.

Provisions of this Item 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.

Chapter 2. Procedure for write-off of the amount of the penalty fee which is registered in personal account of the taxpayer as of April 1, 2020, and the amounts of the penalty fee added on the amount of the shortage formed on the property tax, the land tax and tax on vehicles for tax periods till January 1, 2020, except for obligations on the tax discharge on property and the land tax for 2019 before date of its payment including day of payment

2. For the purpose of inventory count of personal accounts, for selection of the taxpayers corresponding to conditions, stipulated in Item 1 these rules, the body of state revenues in the place of maintaining personal accounts of taxpayers within 2 (two) working days from the date of enforcement of these rules creates the Commission.

3. The Commissions are included officials:

1) responsible for accounting and personal accounts of taxpayers;

2) responsible for administration of the local taxes and non-productive payments;

3) responsible for registration of taxpayers;

4) responsible for work with debt;

5) responsible for cameral control.

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

4. The commission carries out work on inventory count of personal accounts for selection of the taxpayers corresponding to conditions, stipulated in Item 1 these rules, who paid in full the amount of the shortage formed on the property tax, the land tax and tax on vehicles for tax periods till January 1, 2020, except for obligations on the tax discharge on property, the land tax for 2019.

Inventory count is carried out till January 5, 2021.

5. In case of identification in inventory progress, specified in item 4 of these rules, the taxpayers who paid in full the amount of the shortage formed on the property tax, the land tax and tax on vehicles for tax periods till January 1, 2020, except for obligations on the tax discharge on property, the land tax for 2019, the Commission no later than 3 (three) working days from the date of identification of such taxpayers passes 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 (further - the Decision).

The penalty fee amount which is registered in personal account of the taxpayer as of April 1, 2020, and also added on the amount of the paid shortage before date of its payment including day of payment is subject to write-off. At the same time the amount of penalty fee is written off on that type of tax on which the shortage is paid.

The decision of the Commission is signed by the commission chairman and her members.

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