ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 29, 2012 No. 177

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of December 29, 2008 No. 622 "About approval of Rules of maintaining front accounts"

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

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of December 29, 2008 No. 622 "About approval of Rules of maintaining personal accounts" (registered in the Register of state registration of regulatory legal acts at No. 5446, published in the Collection of acts of the central executive and other central state bodies of the Republic of Kazakhstan, 2009, No. 3; The Bulletin of regulatory legal acts of the central executive and other state bodies of the Republic of Kazakhstan, June, 2009, No. 6, Art. 345 (before appendix 10 inclusive); 2009, No. 7, Art. 345 (with 11 on 54 appendix inclusive); 2009, No. 8, Art. 345 (with 55 on 82 appendix inclusive)) the following changes:

in Rules of maintaining the personal accounts approved by the specified order:

be reworded as follows Item 31 the following content:

"31. 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.";

exclude Item 246;

be reworded as follows Item 248 the following content:

"248. In the cover letter directed to tax authority the list of assignable documents is specified. Personal accounts are transferred on electronic media.";

exclude Items 249 and 261;

be reworded as follows Item 262 the following content:

"262. After receipt of the documents specified in Item 6 of article 38 of the Tax Code the tax authority in the place of registration accounting of structural division transfers by electronic method personal accounts of the structural division which stopped activities to tax authority in the place of registration accounting of the legal entity.";

be reworded as follows Item 296 the following content:

"296. Personal accounts of agents on payment of compulsory pension contributions and social assignments open:

1) to legal entities, their structural divisions - in the location;

2) to individual entrepreneurs, private notaries, lawyers and private legal executives - in the location (residence).";

8) of Item 383 to be reworded as follows the subitem the following content:

"8) "Shortage" - shortage of taxpayers except for "Shortages on the materials reported to law enforcement agencies".

On reporting date join in the column "Shortage":

the amounts of taxes and other obligatory payments estimated and unpaid in time of the budget for personal accounts (without penalty fee and penalties), irrespective of availability of excessively paid amount on other types of tax and other obligatory payments;

the amount of the shortage formed from the moment of the beginning of the rehabilitation procedure;

tax amount, the changed completion date of the tax liability which is subject to payment after on the tax discharge.

"Shortage on the materials reported to law enforcement agencies" - the shortage amount formed by results of the tax audits of taxpayers which are carried out including based on resolutions (other requirements within competence) law enforcement agencies and on which materials are reported to law enforcement agencies.

In the column "Shortage on the Materials Reported to Law Enforcement Agencies" on reporting date are reflected:

the amounts of taxes and other obligatory payments added and unpaid in time of the budget for results of tax audits of taxpayers, irrespective of availability of excessively paid amount on other types of tax and other obligatory payments on which materials are reported to law enforcement agencies. At the same time the specified category joins the amounts of the accrued taxes and other obligatory payments of the budget under condition:

1) conducting tax audit based on the resolution (other requirements within competence) law enforcement agencies;

2) availability at taxpayers of the signs of pseudo-entrepreneurship revealed during conducting tax audit;

3) the actual absence at the checked taxpayers of assets.

In the column "Shortage" of the report of form 1H is not reflected:

tax amount with the changed completion date of the tax liability on the tax discharge;

shortage of the taxpayers declared bankrupt (based on the judgment about recognition of the taxpayer by the bankrupt), and also formed at the time of introduction of the rehabilitation procedure (according to the Plan of rehabilitation) and on which the judgment is made on involuntary liquidation;

shortage of the taxpayers undergoing liquidation procedure on the bases, stipulated in Article 49 Civil codes of the Republic of Kazakhstan;

the shortage amount formed by results of tax audits of nonresidents concerning which the procedure of mutual approval according to the international treaty, before date of completion of such procedure is carried out;

the shortage amount formed by results of tax audits of the taxpayer who is involved in trial in international arbitration (court) before pronouncement of the relevant decision.

Data on availability of shortage are constituted:

tax authorities on areas, the cities and areas in the cities, tax authorities of special economic zones - based on personal accounts of taxpayers (tax agents), no later than the third day of every month as of the 1st;

tax authorities on areas, the cities of Astana and Almaty - based on the received reports from subordinate tax authorities, and also personal accounts of taxpayers (tax agents) which are operated directly in the specified tax authorities, no later than the fifth day of every month.";

Appendix 53 to Rules of maintaining personal accounts to state in edition according to appendix to this order.

2. To the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Dzhumadildayev A. S.) provide in the procedure established by the legislation state registration of this order in the Ministry of Justice of the Republic of Kazakhstan.

3. This order becomes effective from the date of its registration and is subject to official publication.

 

Appendix

to the order of the Minister of Finance of the Republic of Kazakhstan of March 29, 2012 No. 177

Appendix 53

to Rules of maintaining personal accounts

The report on receipts and shortage of the amounts of taxes, other obligatory payments in the budget, compulsory pension contributions and social assignments as of _______ 20 ____.

Since the beginning of year

 

The plan for __/__/_____.

The fact for __/___ / _____.

On specifics

Republic (area, area)

 

(one thousand tenges)