ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of October 5, 2013 No. 1058

About approval of Rules of transfer of the compulsory pension contributions withheld and the social individual code and (or) registration taxpayer number, and (or) the pension provision agreement which is not listed by agents from the income of former employees which location is not known, due to the lack as of January 1, 2005 with the accumulation pension funds

According to Item 9 of article 24 of the Law of the Republic of Kazakhstan of June 21, 2013 "About provision of pensions in the Republic of Kazakhstan" the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules of transfer of the compulsory pension contributions withheld and the social individual code and (or) registration taxpayer number, and (or) the pension provision agreement which is not listed by agents from the income of former employees which location is not known, due to the lack as of January 1, 2005 with the accumulation pension funds.

2. Recognize invalid some decisions of the Government of the Republic of Kazakhstan according to appendix to this resolution.

3. This resolution becomes effective after ten calendar days after the first official publication.

Approved by the Order of the Government of the Republic of Kazakhstan of October 5, 2013 No. 1058

Rules of transfer of the compulsory pension contributions withheld and social individual code and (or) registration taxpayer number, and (or) the pension provision agreement which is not listed by agents from the income of former employees which location is not known, due to the lack as of January 1, 2005 with the accumulation pension funds

1. These rules of transfer of the compulsory pension contributions withheld and the social individual code and (or) registration taxpayer number, and (or) the pension provision agreement which is not listed by agents from the income of former employees which location is not known due to the lack as of January 1, 2005 with the accumulation pension funds are developed according to Item 9 of article 24 of the Law of the Republic of Kazakhstan of June 21, 2013 "About provision of pensions in the Republic of Kazakhstan" and determine procedure for transfer of the compulsory pension contributions withheld and not listed by agents from the income of former employees which location is not known, due to the lack as of January 1, 2005 of social individual code (further - SIK) and (or) registration taxpayer number (further - RNN) and (or) the pension provision agreement with the accumulation pension funds.

2. The agent having debt on compulsory pension contributions on the former employees specified in Item 1 of these rules constitutes data on former employees which location is not known, due to the lack as of January 1, 2005 of social individual code and (or) registration taxpayer number, and (or) the pension contract with the accumulation pension funds (further - data on former employees) with indication of debt by former employees on principal payment and the penalty fee for untimely transfer of the amounts of compulsory pension contributions added till January 1, 2005, total sum of debt of former employees in form according to appendix 1 to these rules, and represents to tax authority on the location (residence) of the agent till December 24, 2013.

3. The tax authority on the location (residence) of the agent within three working days after receipt of data on former employees fills in the register of the agents having debt on former employees (further the register), in form, according to appendix 2 to these rules, with indication of the name and BIN of the agents having debt on compulsory pension contributions on former employees, and also names and BIN of tax authority and directs the Ministries of Finance of the Republic of Kazakhstan, in electronic form in the Tax Committee (further - the Tax Committee).

The Tax Committee within three working days after receipt of the register from tax authority on the location (residence) of the agent sends this register in electronic form to the Center.

4. The tax authority on the location (residence) of the agent within three working days from the date of submission of data by the agent on former employees makes the corresponding records on personal account of the agent on compulsory pension contributions according to the Rules of maintaining personal accounts approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 29, 2008 No. 622, and opens personal account by code of budget classification 206108 "Other non-tax receipts in the republican budget".

5. Agents within five working days from the date of submission to tax authority on the location (residence) of data on former employees transfer outstanding amount on compulsory pension contributions and the penalty fee added till January 1, 2005.

6. In case of transfer of outstanding amount on compulsory pension contributions and the penalty fee added till January 1, 2005 in the republican budget agents represent to the banks and (or) the organizations performing separate types of banking activities, the payment order on paper in triplicate and data on former employees in duplicate. The first copies of the payment order and data on former employees remain in bank and (or) the organization performing the separate types of banking activities, the second and third copies of payment orders and one copy of data on former employees with mark of bank and (or) organization performing separate types of banking activities on acceptance return to the agent.

7. Data on former employees shall contain on each physical person: the individual identification number (IIN), surname, name, middle name (in the presence), birth date, the amount of fee and the period (month, year) for which compulsory pension contributions and penalty fee are listed.

On former employees at which are not established birth date IIN, in the respective field are put down:

birth date - "19000101";

IIN - "000000000000".

8. In case of transfer of the amounts of compulsory pension contributions on former employees in the payment order in the column "purpose of payment" it is specified - "Compulsory pension contributions on former employees which location is not established", in the column "code of purpose of payment" "089" are specified.

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