of September 9, 2013 No. HK-11-6700-HK-6773
Association of financiers of Kazakhstan
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered your address of 22.07.2013 No. 350-07/13 concerning carrying out payments with indication of Vin - code of vehicles in payment documents in case of the tax discharge on the vehicle, within competence reports the following.
According to the Law of the Republic of Kazakhstan of January 8, 2013 No. 64-V "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning optimization and automation of socially important state services" since July 1, 2013 in case of acceptance of payment documents in tax payment on the vehicle according to regulation of subitem 3-1) of article 581 of the Tax Code the banks or the organizations performing separate types of banking activities (further - banks) shall control correctness of specifying of vehicle identification number (further - VIN - code) according to data of the central executive body on traffic safety (According to the Law of the Republic of Kazakhstan "About traffic safety" the central executive body on traffic safety is the Committee of RK Ministry of Internal Affairs road traffic police (further - KDP Ministry of Internal Affairs RK)). At the same time banks refuse the acceptance of payment on the tax discharge on the vehicle in case of discrepancy of VIN - the code specified in the payment document with the data provided to KDP of the Ministry of Internal Affairs of RK.
According to the Law of the Republic of Kazakhstan "About traffic safety", the vehicle - the device intended for transportation across roads of people, freights or the equipment installed on it; vehicle identification number - the individual serial number of the vehicle expressed as consecutive alphanumeric symbols (Vin-code), appropriated by the producer of the vehicle, allowing to make vehicle identification in unified information system of state registration of vehicles and trail cars to them. This code is specified in the registration certificate of the vehicle (SRTS) in the field "number of body".
Also we report that according to article 5 of the Law of the Republic of Kazakhstan "About regulatory legal acts" all regulatory legal acts have direct action.
Taking into account stated, action of this regulation extends only to the vehicles registered and (or) which are subject to state registration in divisions of KDP Ministry of Internal Affairs.
Thus, the taxation objects on transport which do not belong to motor transport (for example, tractors, air, sea and rail transport) have no vehicle identification number. In this connection, it is not possible to specify this number in payment orders on the tax discharge.
In this connection, banks control only correctness of the specifying VIN - code according to data of KDP Ministry of Internal Affairs base, and in case of their absence in KDP Ministry of Internal Affairs base, banks have no right to control correctness of the specifying VIN - code and, respectively, to refuse acceptance of the payment document in the tax discharge.
In this regard, banks in case of acceptance of payments in the tax discharge from physical persons and legal entities (their structural divisions) on the tractors, special transport, the small size and river crafts, civil aircrafts and rail transport which passed or being subject to state registration in divisions of the Ministry of Agriculture, the Ministry of Transport and Communications shall accept payments without carrying out reconciliations and comparisons of VIN - code with data KDP of the Ministry of Internal Affairs of RK.
On the vehicles imported on the territory of RK and which did not undergo state registration in view of lack of information on them in KDP Ministry of Internal Affairs base (including on the new vehicles acquired by persons in car showrooms and at car dealers) payments on the tax discharge also shall be made by banks without carrying out reconciliation on availability of VIN - code. Also, in case of absence of Vin of code (number of body) of TS in the registration certificate of the vehicle (SRTS) at the taxpayer including on "old" vehicles of production (60kh, 70kh, 80kh and 90kh years) and the data which were registered by territorial subdivisions of the Ministry of Internal Affairs in view of absence on such vehicles and in the database of the Ministry of Internal Affairs and banks, and also in case of availability in reference books of banks of the status "s" (struck off the register) on separate vehicles banks need also to accept payments without carrying out reconciliations and comparisons of data on Vin code.
Besides, we consider that banks shall perform acceptance of payments (smoothly in the acceptance of payment) one payment document in which "purpose of payment" at least one VIN - code of the vehicles which are on the property right and (or) operational management at the taxpayer and also in absence cases in technical documents on motor transport of data on VIN - vehicle code there is enough specifying in the field, both at the taxpayer, and in the database of the Ministry of Internal Affairs of RK and banks. Also we report that in case of wrong specifying by the taxpayer in the payment document Vin - vehicle code, employees of banks need to specify Vin - the code which is available in the reference book of bank according to the transferred data of RK Ministry of Internal Affairs road traffic police.
In case of the tax discharge BIN of structural division of the legal entity for which the payment, then its name and Vin vehicle code is made is specified the vehicle in the budget by the legal entity for the structural divisions in the column "purpose of payment" at the beginning.
That is in formats of the messages MT100 and MT102 to banks to put down VIN code in the keyword of ASSIGN weeding in the following sequence:
/ the ASSIGN/BIN of structural division / Name of structural division / VIN * * * * * * * * * * * * * * * * * / V (may contain up to 17 symbols). At the same time we report that these formats were approved with National Bank and the Ministry of Internal Affairs of RK earlier.
Also we report that the tax liability shall be fulfilled by the taxpayer independently according to the procedure and terms which are established by the Tax code. At the same time according to article 610 of the Tax Code for the untimely and (or) incomplete tax discharge in the budget it is charged penalty fee.
At the same time, for the purpose of the problem resolution, arisen during enforcement of the above-stated provision of the law in case of the tax discharge on vehicles us within the bill "About Modification and Amendments on the Tax Matters", the specifying regulation in article 581 of the Tax Code is initiated now applied). At the same time, before entering of corresponding changes and amendments into the Tax code banks of the second level need to be guided by the above procedure.
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