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The document ceased to be valid since  March 31, 2018 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of February 20, 2018 No. 244

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 3, 2015 No. 257

About some questions of transfer and accounting of receipts of customs duties, taxes, customs fees and penalty fee

(as amended of the Order of the Minister of Finance of the Republic of Kazakhstan of 09.12.2015 No. 635)

According to Item 11 of Article 138, Item 2 of Article 140, Items 6 and 8 of Article 141, Item 1 of article 154 of the Code of the Republic of Kazakhstan of June 30, 2010 "About customs affairs in the Republic of Kazakhstan" PRIKAZYVAYU:

1. Approve enclosed:

1) Rules of budget contribution, return (offsetting) of excessively (mistakenly) paid or excessively collected amounts of customs duties, taxes, customs fees and penalty fee from the budget, the amounts of advance payments, according to appendix 1 to this order;

2) Rules of accounting of receipts in the budget of customs duties, taxes, customs fees and penalty fee, and also maintaining personal accounts of the payer according to appendix 2 to this order;

3) form of personal account of the payer by types of customs duties, taxes, customs fees and penalty fee according to appendix 3 to this order;

4) reconciliation statement form on customs duties, taxes, customs fees and penalty fee according to appendix 4 to this order.

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 in the Ministry of Justice of the Republic of Kazakhstan its direction on official publication in periodic printing editions and 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 after day of its first official publication.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of April 3, 2015 No. 257

Rules of budget contribution, return (offsetting) of excessively (mistakenly) paid or excessively collected amounts of customs duties, taxes, customs fees and penalty fee from the budget, the amounts of advance payments

1. General provisions

1. These rules of budget contribution, return (offsetting) of excessively (mistakenly) paid or excessively collected amounts of customs duties, taxes, customs fees and penalty fee from the budget, the amounts of advance payments are developed according to Item 11 of Article 138, Item 1 of article 154 of the Code of the Republic of Kazakhstan of June 30, 2010 "About customs affairs in the Republic of Kazakhstan" (further - the Code) and determine procedure for transfer of customs duties, taxes, customs fees and penalty fee from the budget, return (offsetting) of excessively (mistakenly) paid or excessively collected these amounts from the budget, the amounts of advance payments.

2. In these rules the following concepts are used:

1) bodies of state revenues - territorial subdivisions of authorized body in the sphere of customs affairs on areas, the cities of republican value, the capital (departments of state revenues), customs and customs posts;

2) the single account of authorized body - the account in the authorized body having correspondent account in National Bank of the Republic of Kazakhstan for transfer and distribution of receipts between budgets of the State Parties of the Eurasian Economic Union.

Other concepts used in these rules are applied in the values established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.

2. Procedure for budget contribution of customs duties, taxes, customs fees and penalty fee

3. Customs duties, taxes, customs fees and penalty fee are paid collected) in body of state revenues in which release of goods, except for the goods issued in customs procedure of customs transit or in the territory of which the fact of illicit movement of goods through customs border of the Eurasian Economic Union is elicited is made.

Payment of customs duties, taxes, customs fees and penalty fee is made by payers through banks of the second level, and also the organizations performing separate types of banking activities. In payment documents details of the body of the state income beneficiaries which is in place of registration of body of state revenues in which release of goods is made are specified payment of customs duties, taxes, customs fees and penalty fee by the payer.

4. Customs duties, taxes, customs fees and penalty fee are paid to the budget by the payer by cash and non-cash method in national currency, and also by carrying out offsettings according to the procedure, established by the Code.

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