ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 3, 2021 No. 75

About approval of Rules of write-off of the amount of the shortage on collection from auctions which is registered in personal accounts of private legal executives as of January 1, 2021, till January 1, 2023, and also the amount of the penalty fee added on the amount of such shortage

According to article 57-9 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 shortage on collection from auctions which is registered in personal accounts of private legal executives as of January 1, 2021, till January 1, 2023, and also the amount of the penalty fee added on the amount of such shortage.

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) 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.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 3, 2021 No. 75

Rules of write-off of the amount of the shortage on collection from auctions which is registered in personal accounts of private legal executives as of January 1, 2021, till January 1, 2023, and also the amount of the penalty fee added on the amount of such shortage

Chapter 1. General provisions

1. These rules of write-off of the amount of the shortage on collection from auctions which is registered in personal accounts of private legal executives as of January 1, 2021 till January 1, 2023, and also the amounts of the penalty fee added on the amount of such shortage (further – Rules), are developed according to article 57-9 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)" and determine procedure for write-off of the amount of the shortage on collection from auctions which is registered in personal accounts of private legal executives for January 1, 2021, till January 1, 2023, and also the amount of the penalty fee added on the amount of such shortage.

Chapter 2. Procedure for write-off of the amount of the shortage on collection from auctions which is registered in personal accounts of private legal executives as of January 1, 2021, till January 1, 2023, and also the amount of the penalty fee added on the amount of such shortage

2. For the purpose of inventory count of personal accounts, for selection of personal accounts of private legal executives, the body of state revenues in the place of maintaining personal accounts of private legal executives within 2 (two) working days from the date of enforcement of these rules creates the Commission.

3. The Commissions are included the officials responsible for:

1) accounting and analysis of personal accounts of private legal executives;

2) administration of non-productive payments;

3) registration of private legal executives;

4) work with debt;

5) cameral control.

The commission is headed by the chairman who is the head or person replacement the head of body of state revenues.

4. The commission carries out work on inventory count of personal accounts for selection of personal accounts of private legal executives on which personal accounts are available the shortage amount on collection from auctions which is registered in personal accounts of private legal executives as of January 1, 2021, till January 1, 2023 (further – shortage), and also the amounts of the penalty fee added on the amount of such shortage (further – penalty fee).

Inventory count is carried out till February 25, 2021.

In case of origin on personal accounts of private legal executives after end date of the inventory count provided by this Item, the estimated (added) amount on collection from auction, shortage, and also penalty fee, write-off of such amounts is made till January 1, 2023 without creation of the Commission.

5. After completion of the inventory count of personal accounts for selection of personal accounts of private legal executives specified in item 4 of these rules on which personal accounts there are amounts of shortage and penalty fee by the Commission no later than 3 (three) working days from the date of identification of such personal accounts of private legal executives, the decision on write-off of the amount of the shortage on collection from auctions which is registered in personal accounts of private legal executives as of January 1, 2021, till January 1, 2023, and also the amount of the penalty fee added on the amount of such shortage (further – the Decision) in form according to appendix 1 to these rules is passed.

The amount of shortage and penalty fee added for date of write-off of shortage is subject to write-off (including date of write-off of shortage).

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

6. No later than 3 (three) working days from the date of decision of state revenues by body write-off of the amount of shortage and penalty fee for date of write-off is made.

Write-off is made by reflection in graphs of personal account of the private legal executive "Is reduced" – the shortage amounts, "Calculations on penalty fee" – "Is added reduced)" – the amounts of the penalty fee which is subject to write-off with minus sign and with indication of in the graph of personal account "Content of transaction and the document based on which record (input)" records of the passed Decision is made.

7. The report on write-off of the amount of the shortage on collection from auctions which is registered in personal accounts of private legal executives as of January 1, 2021 till January 1, 2023, and also the amounts of the penalty fee added on the amount of such shortage (further – the Report) in form according to appendix 2 to these rules is submitted bodies of state revenues on areas, the cities of republican value and the capital in Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – Committee) no later than April 1, 2021 in time.

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