ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 5, 2015 No. 68

About approval of Rules of write-off of the amount of penalty fee which is registered in personal accounts of taxpayers as of January 1, 2014 and is not paid as of October 1, 2014

According to article 32-2 of the Law of the Republic of Kazakhstan of December 10, 2008 "About enforcement of 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 write-off of the amount of penalty fee which is registered in personal accounts of taxpayers as of January 1, 2014 and is not paid as of October 1, 2014.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this order its direction on official publication in periodic printing editions and in information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective after ten calendar days from the date of state registration.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 5, 2015 No. 68

Rules of write-off of the amount of penalty fee which is registered in personal accounts of taxpayers as of January 1, 2014 and is not paid as of October 1, 2014

1. These rules of write-off of the amount of penalty fee which is registered in personal accounts of taxpayers as of January 1, 2014 and is not paid as of October 1, 2014 (further - Rules), are developed according to article 32-2 of the Law of the Republic of Kazakhstan of December 10, 2008 "About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)" (further - the Law) and determine procedure for write-off of the amount of the penalty fee which is registered in personal accounts of taxpayers as of January 1, 2014 and is not paid as of October 1, 2014.

Provisions of these rules do not extend to taxpayers:

1) corresponding to conditions of article 623 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code);

2) their tax liabilities which are involved in trials in international arbitration concerning execution;

3) performing one or several of the following types of activity:

subsurface use;

gaming;

production of excisable products.

2. Within two working days from the date of enforcement of these rules by bodies of state revenues the commission on write-off from personal account of the amount of penalty fee which is registered in personal accounts of taxpayers as of January 1, 2014 and is not paid as of October 1, 2014 is created (further - the commission).

The commissions are included officials:

1) legal service;

2) responsible for accounting and personal accounts of taxpayers;

3) responsible for registration of taxpayers;

4) responsible for work with debt.

The commission is headed by the chairman who is the head of body of state revenues.

3. From the date of creation of the commission bodies of state revenues start inventory count of personal accounts of taxpayers for the purpose of selection of the amounts of the penalty fee which is registered in personal accounts of taxpayers as of January 1, 2014 and are not paid as of October 1, 2014 and also the amounts of the penalty fee paid on types of tax and other obligatory payments to the budget of the period from January 1, 2014 to October 1, 2014.

4. Following the results of the carried-out inventory count specified in Item 3 of these rules the decision on write-off of the amount of penalty fee which is registered in personal accounts of taxpayers as of January 1, 2014 and is not paid as of October 1, 2014 in form according to appendix 1 to these rules is passed (further - the decision).

The decision of body of state revenues is signed by the chairman and members of the commission.

5. No later than three working days from the date of decision by the officials responsible for accounting and personal accounts of taxpayers, write-off of the amount of penalty fee which is registered in personal accounts of taxpayers as of January 1, 2014 and is not paid as of October 1, 2014 is made.

In case of complete repayment till October 1, 2014 of the amount of the penalty fee which is registered in personal accounts of the taxpayer as of January I, 2014, write-off of such penalty fee is not made.

In case of partial payment till October 1, 2014 of the amount of the penalty fee which is registered in personal accounts of the taxpayer as of January 1, 2014, the difference between the amount of the penalty fee which is registered for January 1, 2014 and paid till October 1, 2014 is subject to write-off.

Write-off is made by reflection in graphs of personal account of the taxpayer "Calculations on penalty fee" - "Is added content of transaction and the document based on which record (input)" records is made (is reduced)" the amount of penalty fee which is subject to write-off with minus sign with indication of in the graph of personal account ":

"The solution No. ______ about write-off of the amount of penalty fee from personal account of the taxpayer from" ___" _____________ 2015".

6. Departments of state revenues on areas, the cities of Astana and Almaty in time no later than July 10, 2015 submit the report by taxpayers in form according to appendix 2 to these rules within Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan.

Appendix 1

to Rules of write-off of the amount of penalty fee which is registered in personal accounts of taxpayers as of January 1, 2014 and is not paid as of October 1, 2014

Form

The solution No. ____ about write-off of the amount of penalty fee which is registered in personal accounts of taxpayers as of January 1, 2014 and is not paid as of October 1, 2014

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