ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 11, 2010 No. 505

About approval of Rules of write-off of the amount of penalty for tax offenses, offenses which is not paid as of May 1, 2010 in the field of the taxation, violation of the law of the Republic of Kazakhstan about provision of pensions and (or) about compulsory social insurance

According to article 32 of the Law of the Republic of Kazakhstan "About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)" I ORDER:

1. Approve the enclosed Rules of write-off of the amount of penalty for tax offenses which is not paid as of May 1, 2010 imposed according to the tax legislation of the Republic of Kazakhstan existing till January 1, 2002, offense in the field of the taxation, violation of the law of the Republic of Kazakhstan about provision of pensions and (or) about compulsory social insurance, the Republic of Kazakhstan imposed by tax authorities till January 1, 2009 according to the Code about administrative offenses.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of December 29, 2008 No. 621 "About approval of Rules of write-off from personal account of the taxpayer of the amounts of penalties under resolutions on imposing of administrative punishment for offenses in the field of the taxation which execution is impossible owing to lapse of time" (registered in the Register of state registration of regulatory legal acts on December 31, 2008 for No. 5459, No. 14 published in the Yuridicheskaya Gazeta newspaper of January 29, 2009 (1611), collection of acts of the central executive state bodies of the Republic of Kazakhstan for No. 1, 2009).

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