of April 12, 2021 No. 229
About modification of the Order of the Government of the Republic of Kazakhstan of January 18, 2019 No. 4 "About approval of Rules of payment, distribution and transfer of single cumulative payment in the form of the individual income tax and social payments, and also their return"
The government of the Republic of Kazakhstan DECIDES:
1. Bring in the order of the Government of the Republic of Kazakhstan of January 18, 2019 No. 4 "About approval of Rules of payment, distribution and transfer of single cumulative payment in the form of the individual income tax and social payments, and also their return" the following changes:
in Rules of payment, distribution and transfer of single cumulative payment in the form of the individual income tax and social payments, and also their return approved by the specified resolution:
state Item 3 in the following edition:
"3. The single cumulative payment is subject to payment by total amount. Payment of single cumulative payment is made at the place of residence by introduction of single cumulative payment by the payer by cash or non-cash method through the banks and the organizations performing separate types of banking activities on the bank account of the State corporation taking into account requirements of the Law of the Republic of Kazakhstan of July 26, 2016 "About payments and payment systems" (further - the Law on payments).
At the same time the specified organizations do not accept single cumulative payment in case of discrepancy to its amount of single cumulative payment, stipulated in Item 4 these rules.";
state Item 5 in the following edition:
"5. Payment of single cumulative payment by payers is performed at the place of residence independently or the third party in their advantage with indication of month of calendar year for which payment of single cumulative payment in the MMGGGG format is made.
At the same time the single cumulative payment can be paid for the current and next months of calendar year.".
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