of December 29, 2008 No. 622
About approval of Rules of maintaining personal accounts
According to 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 maintaining personal accounts.
2. Recognize invalid some regulatory legal acts of the Republic of Kazakhstan according to appendix to this order.
3. To the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) provide in the procedure established by the legislation state registration of this order in the Ministry of Justice of the Republic of Kazakhstan.
4. This order becomes effective from the date of the first official publication and extends to the relations arising since January 1, 2009.
Minister
B. Zhamishev
Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of December 29, 2008 No. 622
1. These rules are developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for maintaining personal accounts of taxpayers About taxes and other obligatory payments in the budget (tax agents) and accounting in bodies of state revenues of taxes, other obligatory payments in the budget, and also compulsory pension contributions, compulsory professional pension contributions, compulsory pension contributions of the employer in the accumulation pension fund (further - compulsory pension contributions), social contributions to the State Social Insurance Fund (further - social assignments), assignments and (or) fees on compulsory social medical insurance in fund of social medical insurance (further - assignments and (or) fees on compulsory social medical insurance).
2. The personal account of the taxpayer (tax agent) represents the document, including electronically, for accounting estimated, added (reduced), listed and paid (taking into account offset and returned) the amounts of taxes and other obligatory payments of the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, and also the amounts of penalty fee and penalties in form, according to appendices 1, of 2, of 3, of 4, 5 and 42 to these rules.
3. Personal accounts of taxpayers (tax agents) are operated in national currency.
4. Accounting of receipts of taxes and other obligatory payments in the budget is conducted according to single budget classification.
5. Distribution of taxes and other obligatory payments in the budget between republican and local budgets is made according to the Budget code of the Republic of Kazakhstan.
6. Bodies of state revenues open personal accounts on each taxpayer (tax agent) by the corresponding codes of budget classification of the income, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance according to the List of taxes and other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance on which it is recorded in bodies of state revenues, according to appendix 6 to these rules.
7. Concepts and terms of the tax legislation used in these rules are applied in that value in what they are determined in the tax legislation of the Republic of Kazakhstan.
8. In these rules the following concepts are used:
1) the official responsible for accounting - person performing functions of control of correctness of accounting added (estimated, reduced) and paid (offset, returned) the amounts of taxes, other obligatory payments of the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, and also the amounts of penalty fee and penalties in personal accounts and reporting preparations;
2) the official on control of obligation fulfillment - person performing functions of control of execution by the taxpayer (tax agent) of the tax liabilities, obligations on transfer of compulsory pension contributions, payment of social assignments, assignments and (or) fees to compulsory social medical insurance;
3) the official exercising control according to tax statements - person performing functions of input and (or) control of information on added (estimated, reduced) to the amounts of taxes and other obligatory payments of the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance;
4) the official performing tax audit - person determined by the act of body of state revenues of purpose (carrying out) of tax audit;
5) the official exercising control of execution by the taxpayer of the tax liabilities on payment of indirect taxes - person performing functions of control of execution by the taxpayer of the tax liabilities on payment of indirect taxes in case of commodity import from the territory of state members of custom union on the territory of the Republic of Kazakhstan;
6) the tax code and other obligatory payment - digital designation of payment on classification of budget receipts by Single budget classification of the Republic of Kazakhstan;
7) the reconciliation statement - the document on estimated (added, reduced) and paid (offset, returned) to the amounts of taxes, other obligatory payments of the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, and also penalty fee and penalties for certain date according to body of state revenues and the taxpayer (tax agent);
8) authorized body - the state body performing management in the sphere of ensuring receipts of taxes and other obligatory payments in the budget;
9) reversal - additional accounting record in the corresponding graphs of personal account ("Is added", "reduced") based on supporting documents for the purpose of reduction to zero amount which is earlier carried out in personal account.
9. In bodies of state revenues accounting of taxes, other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, and also penalty fee and penalties is conducted in the information system "The Centralized Unified Personal Account" (further - IS TsULS).
10. The information access, containing in personal accounts, is provided to officials of bodies of state revenues. The information system provides protection against unauthorized access and safety of information.
11. Accounting of taxes, other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance in bodies of state revenues is conducted in accounting documentation on paper and (or) electronic media:
in registers:
receipts and returns in No. form 25, according to appendix 7 to these rules;
receipts and returns on compulsory pension contributions, on assignments and (or) fees on compulsory social medical insurance in form No. 25-NPF (OCMC), according to appendix 8 to these rules;
receipts and returns on social assignments in form No. 25-FSS, according to appendix 9 to these rules;
in the book of accounting of summary results of charges and receipts in No. form 26, according to appendix 10 to these rules;
in personal accounts according to appendices 1, 2, 3, 4, 5 and 42 to these rules;
in the sheet of accounting of the income tax amounts from nonresidents (legal entities and physical person) placed on conditional bank deposits / paid to nonresidents / transferred into the budget, according to appendix 11 to these rules;
in magazines:
registration of mistakenly enlisted, obscure taxes and other obligatory payments in the budget, according to appendix 12 to these rules;
registration of payment orders on offsetting and return of paid amounts of taxes, other obligatory payments in the budget, penalty fee and penalties, excess of the VAT carried in offsetting over the amount of the accrued tax, the VAT paid on goods (works, services) acquired at the expense of means of grant, the diplomatic and equated to them representations accredited in the Republic of Kazakhstan according to appendix 13 to these rules;
registration of collection orders of bodies of state revenues, according to appendix 14 to these rules;
registration of collection orders of bodies of state revenues for accounts of debtors, according to appendix 15 to these rules.
12. The officials responsible for accounting control correctness of accounting estimated, added (reduced), listed and paid (taking into account offset and returned) the amounts of taxes and other obligatory payments of the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, and also the amounts of penalty fee and penalties in personal accounts of taxpayers and for correctness of reporting preparation.
13. The head of body of state revenues exercises control of work on accounting of taxes, other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, and also penalty fee and penalties and checks the constituted reports, bears responsibility for statement and condition of work on accounting of taxes, other obligatory payments in the budget, compulsory pension contributions and social assignments, assignments and (or) fees on compulsory social medical insurance, and also penalty fee and penalties.
14. All records in personal accounts are made timely in chronological procedure with indication of date of record based on the documents confirming legitimacy of such records.
15. Upon termination of financial year personal accounts are subject to archiving on electronic media and to storage according to the procedure, approved by authorized body.
16. Documents on accounting of taxes, other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, and also penalty fee and penalties are stored during the term determined by the nomenclature of cases. Upon termination of the specified storage duration documents on accounting are given in archive of body of state revenues.
17. Documentation on accounting of taxes, other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, and also penalty fee and penalties is grouped in document types according to the nomenclature of cases and kept on paper and (or) electronic media:
1) the documents received from authorized state bodies;
2) documents on offsetting and return of excessively (mistakenly) paid amounts of taxes and other obligatory payments in the budget, penalty fee, penalties;
3) documents on offsetting and value added tax return;
4) documents on transfer and acceptance of personal accounts;
5) acts of reconciliations on taxes, other obligatory payments in the budget, to compulsory pension contributions, assignments and (or) fees on compulsory social medical insurance and to social assignments, and also penalty fee and to penalties;
6) documents on changes of completion dates of the tax liabilities on tax payment;
7) documents on tax debt of the taxpayers declared bankrupt;
8) documents on the termination of the tax liabilities;
9) documents on execution of the tax liabilities of the liquidated taxpayers;
10) documents on execution of the tax liabilities by reorganization of the legal entity;
11) orders on approval of distribution of receipts of classification of the income between levels of budgets for single budget classification.
18. According to the tax statement of the taxpayer (tax agent) no later than two working days from the date of receipt of state revenues of such statement by body the Statement from personal account about condition of calculations with the budget for execution of the tax liability, and also obligations for calculation, deduction and transfer of compulsory pension contributions, calculation and payment of social assignments, assignments and (or) fees on compulsory social medical insurance in form according to appendix 16 to these rules is submitted.
19. Upon the demand of the taxpayer (tax agent) within one working day the Reconciliation statement of calculations for taxes and other obligatory payments in the budget is submitted, to compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance in form according to appendix 17 to these rules.
20. Data on lack (availability) of debt according to which account is kept in bodies of state revenues (further - Data on lack (availability) of debt) in form, according to appendix 18 to these rules are provided in electronic form at the request of the taxpayer (tax agent) sent to body of state revenues in the place of registration accounting through the web portal of "the electronic government", web appendix of information systems of bodies of state revenues, The Government for Citizens State corporation.
For accounting of requests for issue of Data on lack (availability) of debt the magazine of registration of requests and issue of Data on lack (availability) of debt on form, according to appendix 20 to these rules is kept.
21. Data on lack (availability) of debt are constituted on the date of receipt of the request which arrived through the web portal of "the electronic government", web application of information systems of bodies of state revenues, The Government for Citizens State corporation according to the personal accounts opened in bodies of state revenues in the place of registration accounting of the taxpayer.
22. In case of submission of the tax statement by the taxpayer on issue of the Certificate of lack (availability) of debt by the official exercising control according to tax statements verification of presence in personal accounts of the added amounts by the provided calculations, declarations, and also acts of tax audits is made. In case of non-presentation by the taxpayer and his structural divisions of tax statements for date of filing of application, except as specified prolongation of term of its representation, the Certificate of lack (availability) of debt it is not issued.
23. On the legal entities having structural divisions, the Certificate of lack (availability) of debt is constituted in the location of the legal entity taking into account the condition of personal accounts of the legal entity and his structural divisions opened in tax authorities in the place of registration accounting of the legal entity and his structural divisions.
24. The certificate of lack (availability) of debt of structural division is reflected information of the personal accounts of this structural division opened in tax authorities in the place of registration accounting of structural division.
25. In the Certificate of lack (availability) of debt information, summary from all tax authorities, on condition of personal accounts is reflected. The certificate of lack (availability) of debt has appendices where information on each tax authority is reflected. In case of lack of overpayment and (or) tax debt, debt on the compulsory pension contributions compulsory for professional pension contributions and social assignments in tax authority such information in appendices is not reflected.
26. The certificate of lack (availability) of debt is certified by the signature of the head or person replacing it and seal of the tax authority which constituted the reference.
In the Certificate of lack (availability) of debt time and date when data on personal accounts from all tax authorities were received is specified. In the Certificate of lack (availability) of debt the number of appendices is specified.
28. For accounting of execution of the tax liabilities of taxpayers (tax agents) on taxes, other obligatory payments in the budget, obligations for transfer of compulsory pension contributions, payment of social assignments, assignments and (or) fees on compulsory social medical insurance, and also penalty fee and penalties in bodies of state revenues personal accounts are opened.
29. When opening personal account registration data of the taxpayer (tax agent), in the presence - identification number form the basis.
30. Personal accounts are opened for the legal entity, its structural division, and also structural division of legal nonresident person, the individual entrepreneur, the private notary, the lawyer, the private legal executive, the legal nonresident person performing activities in the Republic of Kazakhstan through permanent organization without opening of branch, representation, the nonresident performing activities through the dependent agent, and also being the tax agent according to the procedure, established by the Tax code:
in the location;
to the location of the taxation object and (or) object connected with the taxation.
For physical person personal accounts are opened:
resident - at the place of residence;
to the location of the taxation object and (or) object connected with the taxation;
the nonresident - in the place of stay, in the bank location;
to the location of the taxation object and (or) object connected with the taxation.
31. Personal accounts for physical persons to the location of the taxation object and (or) object connected with the taxation open based on the data represented by the authorized state bodies performing accounting and (or) registration of the taxation objects and (or) objects connected with the taxation.
32. The personal account is opened by codes of classification of budget receipts, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance according to the List of taxes and other obligatory payments in the budget, compulsory pension contributions, social assignments, for assignments and (or) fees on compulsory social medical insurance on which it is recorded in bodies of state revenues, and also on the amounts of other obligatory payments added when conducting tax audits.
33. To balance of calculations for taxes and other obligatory payments, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, penalty fee, to penalties is reflected in the corresponding graphs of personal account "Balance" in the presence of debt it is specified with the sign "minus" (-), in case of overpayment it is specified with the sign "plus" (+).
34. The personal account on the value added tax on imported goods on which the payment due date is changed opens from the moment of payment in the budget of tax amount on value added on imported goods, when specifying the corresponding code of purpose of payment, or from the moment of submission to body of state revenues of the declaration on the value added tax for tax period in which there stepped completion date of the tax liabilities on the value added tax on imported goods.
35. In personal account the following records are made:
1) in the column 4 "Payment due date" one of the following dates is specified:
the payment date established for repayment of the value added tax on the imported goods intended for industrial conversion;
the payment date established for repayment of the value added tax on the imported water, gas, the electric power;
2) in column 7 "Is added" the tax amount is specified value added on imported goods on which the payment due date, according to tax statements is changed.
36. The tax amount paid to the budget on value added for imported goods on which the payment due date is changed with indication of the corresponding code of purpose of payment is reflected in the column 9 of personal account "Is paid".
37. On outstanding tax amount on value added on imported goods on which the payment due date is changed the penalty fee is charged from the first day after the expiration of the changed tax payment due date.
38. In personal accounts of legal entities details are specified:
1) full name;
2) business and identification number (further - BIN);
3) the tax code (payment) on classification of budget receipts;
4) in personal account on the VAT - the details of the certificate on registration on the value added tax including series, number and date of registration on the value added tax (when opening personal account on the VAT).
39. In personal accounts of physical persons, including individual entrepreneurs, are specified:
1) IIN / BIN;
2) surname, name and middle name;
3) name of the individual entrepreneur;
4) the tax code (payment) on classification of budget receipts.
40. When opening, maintaining, transfer, closing of personal accounts necessary information on taxpayers (tax agents) from registration data is used.
41. When opening personal accounts to structural divisions of legal entities, except the above-stated details BIN of the legal entity in addition is specified.
42. When opening, maintaining, closing, transfer of personal accounts, liquidation, reorganization of the legal entity, recognition of the taxpayer by the bankrupt, recognition of physical person by court it is unknown absent, entry into force of the judgment about the announcement of physical person by the dead - bodies of state revenues are guided by the documents submitted by the relevant authorized state bodies:
1) performing state registration, re-registration and liquidation of legal entities;
2) statistics;
3) performing accounting and (or) registration of the taxation objects;
4) granting licenses, certificates or other documents of allowing and registration nature;
5) performing registration of physical persons in the place of their residence in the Republic of Kazakhstan;
6) performing civil registration;
7) performing making of notarial actions;
8) guardianship and custody;
9) judicial authorities.
Depending on contents of the received documents the official on control of obligation fulfillment makes the decision according to the Tax code and represents to the official responsible for accounting, information for carrying out the corresponding transactions in personal account of the taxpayer.
43. Personal accounts are operated in tenge and tiyna.
44. In personal accounts of record on calculation, charge, reduction, payment, offset, the tax return and other obligatory payments, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, penalty fee and penalties are made on the basis:
The register to charge (reduction) of the amounts of taxes and other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance and penalty fee, according to appendix 21 to these rules;
The register to charge (reduction) of the amounts of taxes and other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, penalty fee and penalties by results of tax audits and to resolutions on imposing of administrative punishments, according to appendix 22 to these rules;
daily sheets on revenues with the payment documents attached to them to payment;
The register on change of completion dates of the tax liability on tax payment, according to appendix 23 to these rules.
45. When carrying out each transaction in personal account date of record of transaction, content of transaction and (or) the document based on which record is made are specified.
46. For each date of record of transaction in personal account it is determined to balance of calculations for taxes and other obligatory payments, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, to the amounts of penalty fee, penalties.
47. Monthly, quarterly on personal account the general result on estimated, added, reduced, paid, offset is summed up, of amounts repaid of taxes and other obligatory payments, on the amounts of compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, penalty fee and penalties for month under report, quarter and with the accruing result in year.
48. All records on calculation, charge, reduction, payment, offset, the tax return and other obligatory payments, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance are carried out in the column "Calculations for Taxes and Other Obligatory Payments" which is subdivided into columns: "Is added", "reduced", "paid", "returned".
The column of personal account "Balance of calculations (shortage (-) or overpayment (+)" is calculated on the basis of the following arithmetic actions:
the column "Balance of Calculations for the Beginning of the Accounting Period" minus the column "Is added" plus the column "Is reduced" plus the column "Is paid" minus the column "Is returned" plus the column "Tax Amount (Payment) on the Changed Completion Date of the Tax Liability".
49. All records on charge, reduction, payment, offset, return of penalty fee are made in the general column "Calculations for Charge of Penalty Fee" which is subdivided into columns: "It is added by penalty fee", "Period", "It is paid "The balance of penalty fee" (is returned) by penalty fee".
The column "Balance of Penalty Fee (Shortage (—) or Overpayment (+)" is calculated on the basis of the following arithmetic actions:
Column "Balance of Penalty Fee for the Beginning of the Accounting Period" minus column "It Is Added by Penalty Fee" plus column "It Is Reduced by Penalty Fee" plus column "It Is Paid by Penalty Fee" minus column "It Is Returned by Penalty Fee" plus column "The Amount of Penalty Fee on the Changed Completion Date of the Tax Liability".
50. All records on charge, reduction, payment, return of penalties are made in the general column "Calculations for Charge of Penalty" which is subdivided into columns: "It is added penalty", "It is paid "The balance of penalty" (is returned) penalty".
The column "Balance of Penalty (the Shortage (—) or the Overpayment (+))" is calculated on the basis of the following arithmetic actions.
Column "Balance of Penalty for the Beginning of the Accounting Period" minus column "It Is Added Penalty" plus column "It Is Reduced Penalty" plus column "It Is Paid Penalty" minus column "It Is Returned Penalty" plus column "The Penalty Amount on the Changed Completion Date of the Tax Liability".
51. The column "It Is Brought All since the Beginning of Year less Returns" is calculated on the basis of summing of indicators of tax payment and other obligatory payments, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance, penalty fee and penalties the accruing result since the beginning of tax year taking into account the amounts of returns respectively according to the columns "It Is Returned (—)".
52. In the graph of personal account of "The data on change of completion date of the tax liability" the amount and the repayment schedule of tax (payment) based on the Register on change of completion dates of the tax liability on tax payment represented by the official on control of obligation fulfillment to the official responsible for accounting separately is specified.
53. Account of execution of the tax liabilities of taxpayers on payment is kept taking into account codes of purpose of payment from payment documents.
54. Record of the tax liabilities on tax payment and other obligatory payments in the budget of legal entities and individual entrepreneurs in columns of personal account "Is added", "reduced" it is performed based on provided by the official exercising control according to tax statements, the official responsible for accounting for control of the Register to charge (reduction) of the amounts of taxes and other obligatory payments to the budget, compulsory pension contributions, social assignments and penalty fee.
55. The register to charge (reduction) of the amounts of taxes and other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance and penalty fee (further - the Register to charge) is constituted by the official exercising control according to tax statements on the basis:
tax declarations, the calculations which are subject to creation by the taxpayer (tax agent);
statements on application of special tax regime on the basis of the patent;
the data received from authorized state bodies;
decisions of body of state revenues.
56. The register to charge is constituted by the official exercising control of execution by the taxpayer of the tax liabilities on payment of indirect taxes on the basis:
1) conclusions of body of state revenues about charge of the amounts of indirect taxes;
2) obligations about import of products of conversion;
3) obligations about export of products of conversion;
4) the performance report of the obligation about export of products of conversion;
5) the performance report of the obligation about import of products of conversion;
6) notifications on carrying out exhibition and fair trade;
7) report on the notification on carrying out exhibition and fair trade.
57. In the Register to charge shall be specified:
1) name and BIN/IIN of the taxpayer;
2) type of tax (payment) and code of budget classification;
3) in the columns "To Charge (Reduction)" - the amounts of taxes and other obligatory payments, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance to charge or reduction;
4) the name, date and document number based on which record in personal account is made;
5) period and payment due date;
6) date, surname, name, middle name (in case of its availability) and the signature of workers, according to handed over and accepted the register.
58. Record in personal account on the added amount of indirect taxes in case of non-presentation of the statement for commodity importation and payment of indirect taxes on paper or its not receipt in electronic form in body of state revenues of the Republic of Kazakhstan in time, stipulated in Item 1 article 276-21 of the Tax Code, is made based on the Register to charge.
59. In column 9 of the Register to charge the name of the document based on which record in personal account - the conclusion of body of state revenues about charge of the amounts of indirect taxes is made, according to appendix 40 to these rules is specified.
60. The register to charge is constituted and it is represented the official responsible for its creation, to the official responsible for accounting, no later than three working days after approach of term, stipulated in Item 1 article 276-21 of the Tax Code.
The official responsible for accounting, in day of receipt of the Register to charge makes delivery in personal account on the value added tax of the amount of the accrued tax of the column "Is added" personal account by the corresponding code of budget classification with indication of the document - the conclusion of body of state revenues about charge of the amounts of indirect taxes based on which record in personal account is made.
61. In case of submission of the statement for commodity importation and payment of indirect taxes on paper or its receipts in electronic form in body of state revenues of the Republic of Kazakhstan after term, stipulated in Item 1 article 276-21 of the Tax Code, the official exercising control of execution by the taxpayer of the tax liabilities on payment of indirect taxes within three working days from the date of representation by the taxpayer on paper or receipts in electronic form of such statement sends to the official responsible for accounting, the Register to charge constituted based on the conclusion of body of state revenues about charge of the amounts of indirect taxes where specifies the amount of earlier accrued tax to "reduction". The official responsible for accounting, in day of receipt of the Register to charge makes delivery of tax amount in the column "Is reduced" personal account by the corresponding code of budget classification.
At the same time the penalty fee added on tax amount in case of non-presentation of the statement for commodity importation and payment of indirect taxes on paper or its non receipt in electronic form in time, stipulated in Item 1 article 276-21 of the Tax Code, is not subject to reversal from personal account.
62. In case of submission by the taxpayer to body of state revenues in the location of the Obligation about export of products of conversion, the Obligation about import of products of conversion the official exercising control of execution by the taxpayer of the tax liabilities on payment of indirect taxes within three working days from the date of their obtaining based on these obligations constitutes at the same time:
1) the Register to charge with indication of tax payment due date:
when importing raw materials supplied by the customer to conversion from the territory of state members of the Customs union on the territory of the Republic of Kazakhstan - date of import of raw materials supplied by the customer;
when exporting raw materials supplied by the customer for conversion from the territory of the Republic of Kazakhstan on the territory of state members of the Customs union - date of export of raw materials supplied by the customer;
2) the Register on change (suspension) of execution of the tax liability on tax payment, penalty fee.
At the same time in column 7 of the Register on change (suspension) of execution of the tax liability on tax payment, the penalty fee specifies terms of change of execution of the tax liabilities:
in case of submission of the Obligation about export of products of conversion:
from the date of import of raw materials supplied by the customer to the term established for submission of the Performance report of the obligation about export of products of conversion. In case of realization in the territory of the Republic of Kazakhstan of products of conversion of raw materials supplied by the customer - to the term established for submission of the statement for commodity importation and payment of indirect taxes. In case of further export on the territory of the state which is not the member of the Customs union, products of conversion of the raw materials supplied by the customer which are earlier imported on the territory of the Republic of Kazakhstan for conversion from the territory of other state member of the Customs union - to the term established for submission of the Performance report of the obligation about export of products of conversion at the same time the copy of the cargo customs declaration which is drawn up in case of commodity exportation on the territory of the state which is not the member of the Customs union is attached to the Report;
in case of submission of the Obligation about import of products of conversion:
from the date of export of raw materials supplied by the customer to the term established for submission of the Performance report of the obligation about import of products of conversion. In case of realization in the territory of state member of the Customs union of products of conversion of the raw materials supplied by the customer which are earlier exported from the territory of the Republic of Kazakhstan on the territory of other state member of the Customs union for conversion - to the term established for submission of the statement for commodity importation and payment of indirect taxes. In case of further export on the territory of the state which is not the member of the Customs union, products of conversion of the raw materials supplied by the customer which are earlier exported from the territory of the Republic of Kazakhstan for conversion in the territory of other state member of the Customs union - before the date established for submission of the Performance report of the obligation about import of products of conversion at the same time in body of state revenues instead of the report the customs declaration is submitted.
63. The official responsible for accounting, in day of receipt of the Register to charge and the Register on change (suspension) of execution of the tax liability on tax payment, the penalty fee specified in Item 62 of these rules makes delivery of the amount of the estimated tax at the same time in columns "Is added" also "Data on Change (Suspension) of Execution of the Tax Liability on Payment (Tax Amount)" of personal account on the value added tax. At the same time the amount of the estimated tax is reflected in the column "Data on Change (Suspension) of Execution of the Tax Liability on Payment (Tax Amount)" before one of the following dates:
according to the Obligation about export of products of conversion:
when importing raw materials supplied by the customer for conversion from the territory of state members of the Customs union on the territory of the Republic of Kazakhstan - to the term established for submission of the Performance report of the obligation about export of products of conversion. In case of realization in the territory of the Republic of Kazakhstan of products of conversion of raw materials supplied by the customer - to the term established for submission of the statement for commodity importation and payment of indirect taxes. In case of further export on the territory of the state which is not the member of the Customs union, products of conversion of the raw materials supplied by the customer which are earlier imported on the territory of the Republic of Kazakhstan for conversion from the territory of other state member of the Customs union - to the term established for submission of the Performance report of the obligation about export of products of conversion with application of a copy of the customs declaration;
according to the Obligation about import of products of conversion:
when exporting raw materials supplied by the customer from the territory of the Republic of Kazakhstan on the territory of other state member of the Customs union - to the term established for submission of the Performance report of the obligation about import of products of conversion. In case of realization in the territory of state member of the Customs union of products of conversion of the raw materials supplied by the customer which are earlier exported from the territory of the Republic of Kazakhstan on the territory of other state member of the Customs union for conversion - to the term established for submission of the statement for commodity importation and payment of indirect taxes. In case of further export on the territory of the state which is not the member of the Customs union, raw materials supplied by the customer conversion products - to the term established for submission of the Performance report of the obligation about import of products of conversion.
64. In case of submission of the obligation by the taxpayer of the Performance report about export of products of conversion, the Performance report of the obligation about import of products of conversion the official exercising control of execution by the taxpayer of the tax liabilities on payment of indirect taxes within one working day from the date of its representation sends to the official responsible for accounting, the Register to charge where specifies the amount of the estimated tax to reduction with payment due date - the date established for submission of the specified reports. In case of representation by the taxpayer of the specified reports before the term of commodity exportation, export (import) of products of conversion the official exercising control of execution by the taxpayer of the tax liabilities on payment of indirect taxes along with the Register to charge directs the Register on change (suspension) of execution of the tax liability on tax payment, penalty fee with adjustment of date:
when exporting products of conversion - the date established for submission of the Performance report of the obligation about import of products of conversion;
when importing products of conversion - the date established for submission of the Performance report of the obligation about export of products of conversion.
The official responsible for accounting, in day of receipt of the Register to charge and the Register on change (suspension) of execution of the tax liability on tax payment, penalty fee makes delivery of the amount of the estimated tax of the column "Is reduced" personal account on the value added tax, and also in the column "Data on Change (Suspension) of Execution of the Tax Liability on Payment (Repayment Schedule)".
65. In case of representation by the organizer of exhibition and fair trade of the Report on the notification on carrying out exhibition and fair trade and in case of lack of the agreement (contract) of purchase and sale with the participant of exhibition and fair trade - the taxpayer (payer) of state member of custom union the official exercising control of execution by the taxpayer of the tax liabilities on payment of indirect taxes within three working days from the date of its obtaining based on the report constitutes the Register to charge.
The register to charge in day of its creation goes to the official responsible for accounting.
The official responsible for accounting, in day of receipt of the Register to charge makes delivery of the amount of the accrued tax on the goods realized in exhibition and fair trade, in the column "Is added" personal account of the organizer of exhibition and fair trade by the corresponding code of budget classification.
In case of non-presentation by the taxpayer of the report on the notification on carrying out exhibition and fair trade, based on the notification on carrying out exhibition and fair trade the official exercising control of execution by the taxpayer of the tax liabilities on payment of indirect taxes constitutes and transfers to the official responsible for accounting, the Register to charge. Based on this register record in the column is made "Is added" personal account of the organizer of exhibition and fair trade by the corresponding code of budget classification.
66. In cases of submission of tax statements by the taxpayer (tax agent) in the time established by the legislation, and also ahead of schedule and in case of untimely submission of tax statements in foreign currency according to the provisions of contracts for subsurface use providing execution of the tax liabilities in foreign currency for reflection of data of tax statements in personal account in national currency, the market rate of currency exchange on the date of submission of tax statements is applied.
67. In case of the tax discharge and other obligatory payment in the budget by subsoil users whose provisions of contracts for subsurface use provide execution of the tax liabilities in foreign currency record about paid amount of tax and other obligatory payment in the budget in personal account of the taxpayer is made in national currency according to the payment documents and reports submitted by authorized body on budget implementation.
68. The difference amount is aware of currency, arisen in personal account of the taxpayer because of change of the market rate of the currency exchange established for date of submission of tax statements and on payment date of tax and other obligatory payment is adjusted by carrying out the corresponding record according to graphs of personal account "Is added" or "reduced".
69. After the corresponding record in personal account, the official responsible for accounting carries out mark in the Register to charge about the made record in personal account with indication of date, surname, name, middle names (in case of its availability) the official responsible for accounting, and signing.
70. In case of submission of tax statements by the taxpayer (tax agent) with the absent data in the corresponding cell which are subject to reflection on personal account of the taxpayer (tax agent) in the Register to charge in the graph "Is added" zero is specified, respectively in graphs of personal account "Is added" and "reduced" zero is specified.
71. Calculation of the amounts of the property taxes and the land tax from physical persons, including physical nonresident persons, is made by bodies of state revenues based on the data represented by the authorized state bodies performing accounting, registration of the taxation objects and (or) objects connected with the taxation.
Based on these data the official on control of obligation fulfillment makes calculation of the property tax and land tax on each taxpayer - physical person, including physical nonresident person, and writes out the notification on the amount of the taxes estimated in body of state revenues with placement of the receipt notice for further delivery to the taxpayer.
Based on the notification on the amount of the taxes estimated in body of state revenues the Register to charge for reflection of the specified amount in personal account is filled in.
72. The register to charge for reflection in personal account of tax amount on vehicles is filled in based on payment documents of taxpayers.
73. In case of implementation of taxation by local executive bodies bodies of state revenues monthly, no later than the 5th, the next month represent to local executive bodies of the Data on the property taxes and the land tax, paid by taxpayers - physical persons, according to appendix 24 to these rules based on which they can perform collection of these taxes according to the receipt which is the document of the strict accounting in the form established by authorized body.
74. The specified data shall contain the following information:
1) surname, name, middle name of the taxpayer;
2) IIN;
3) residential address;
4) amount of shortage of last years;
5) amount due for the current year:
property tax,
land tax;
6) the amount the added penalty fee;
7) the amount of the imposed penalties;
8) data on provision of privileges.
75. The procedure established by this Chapter does not extend to accounting in case of change of payment due date of the value added tax on the imported goods intended for industrial conversion and also on the imported water, gas, the electric power.
76. For change of completion date of the tax liabilities on tax payment arriving in the republican budget, and also distributed between republican and local budgets, the taxpayer submits the reasonable application in authorized body, on the taxes arriving in full in local budgets - in body of state revenues in the place of registration accounting of the taxpayer.
After consideration of the application of the taxpayer and decision making by body, authorized to make the decision on change of completion dates of the tax liability on tax payment, are conducted by the official on control of obligation fulfillment:
1) the Magazine of registration of change of completion dates of the tax liability on tax payment, according to appendix 25 to these rules;
2) the Register on change of completion dates of the tax liability on tax payment.
The register on change of completion dates of the tax liability on tax payment is transferred by the official on control of obligation fulfillment to the official responsible for accounting, in day of decision making about change of completion dates of the tax liability on tax payment for reflection of the specified amount of taxes in personal account.
77. In personal account the following records are made:
in the column "Payment due date" the tax payment date according to the approved schedule of execution of the tax liability on the tax discharge is specified;
in the column "Tax Amount (Payment)" the total amount of tax with the changed tax payment due date is specified;
in the column "Repayment schedule" the tax amount with the changed payment due date according to the schedule of execution of the tax liability on the tax discharge specified in the Register on change of completion dates of the tax liability on tax payment is specified.
The tax amount result on which payment due dates are changed from the column "Repayment schedule" shall be equal to the total amount of tax from the column "Tax Amount (Payment)".
78. In the report of form 1H "About receipts of the amounts of taxes, other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance", according to appendix 41 to these rules, the tax amount with the changed completion date of the tax liability on the tax discharge in the amount of shortage is not reflected.
79. In case of receipt in the budget of tax amount with the changed payment due date in the graph of personal account "Tax amount" is specified the same amount which is reflected in the graph of personal account "Is paid", but with the sign "minus".
In process of repayment of tax amount on which payment due dates are changed of the graph of personal account "The tax amount (payment)" will decrease by the amount of the come payments the budget.
In case of complete repayment by the taxpayer of tax amount on which terms are changed, payment the result of the column of personal account "Tax amount (payment)" will be equal to zero.
80. Change of completion dates of the tax liability on the tax discharge does not exempt the taxpayer from payment of penalty fee for untimely payment of tax amount in the budget. Charge of penalty fee on tax amount on the changed payment due dates is made according to the procedure, stated in Section 3 of these rules.
81. In case of payment by the taxpayer of all tax amount before the expiration of the term established in the decision or violation by the taxpayer of conditions of change of completion dates of the tax liability on tax payment, the decision on change of completion dates of the tax liability tax payment is terminated ahead of schedule.
82. In case of violation by the taxpayer of conditions of change of completion dates of the tax liability on tax payment the specified amounts of shortage are reflected in the report of form 1H "About receipts of the amounts of taxes, other obligatory payments in the budget, compulsory pension contributions, social assignments, assignments and (or) fees on compulsory social medical insurance".
In personal account in the column "Tax Amount (Payment)" all tax amount on which payment due dates are changed, but with the sign "minus" therefore the result of the column "Tax Amount (Payment)" after repayment of all tax amount on which payment due dates are changed or of violation by the taxpayer of conditions of change of completion dates of the tax liability on tax payment shall be equal to zero is carried out.
After consideration of the application and decision making by authorized body the statement is subject to logging of registration of change of completion dates of the tax liability on tax payment. Based on the decision of authorized body the official on control of obligation fulfillment fills in the Register on change of completion dates of the tax liability on tax payment and is transferred to the official responsible for accounting for performing record in personal account.
83. For accounting of suspension of completion dates of the tax liability on payment of the amounts of tax debt of joint-stock companies for which repayment forced release of the announced shares is by a court decision made by the official on control of obligation fulfillment are conducted:
1) the Magazine of registration of suspension of completion dates of the tax liability on payment of the amounts of tax debt of joint-stock companies, according to appendix 26 to these rules;
2) the Register on suspension of completion dates of the tax liability on payment of the amounts of tax debt of joint-stock company for which repayment forced release of the announced shares, according to appendix 27 to these rules is by a court decision made.
The register on suspension of completion dates of the tax liability on payment of the amounts of tax debt of joint-stock company for which repayment forced release of the announced shares is by a court decision made, is transferred by the official on control of obligation fulfillment to the official responsible for accounting, in day of receipt of the judgment about suspension of completion dates of the tax liability on payment of the amounts of tax debt of joint-stock companies.
In personal account of joint-stock company records are made:
1) in the column "Transaction Content" it is specified:
suspension of payment due date by a court decision about forced release of the announced shares;
the date of entry into force of the judgment about forced release of the announced shares;
end date of placement (realization) of the announced shares;
2) in the column "Payment due date" date of submission of the action for declaration in court and date of termination of placement (realization) of the announced shares is specified;
3) in the column "Amount of Tax Debt" the amount of tax debt of joint-stock company for which repayment forced release of the announced shares is by a court decision made is specified.
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The document ceased to be valid since April 8, 2018 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of February 27, 2018 No. 306