There are no adjustments - make them right payment documents!
From 03.04.2023, the information system of payment transactions of the State Revenue Committee (IS TSULS) will be updated. In this connection, the adjustment to the tax authorities of the details (BIN/IIN and the payment destination code) mistakenly indicated by payers in payment documents will not be available, - the press service of the DGD in Almaty reports.
In order to exclude incorrect posting of payments to personal accounts, taxpayers must comply with the Rules for making non-cash payments and (or) money transfers on the territory of the Republic of Kazakhstan, which are approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 31.08.202016 for No. 208.
According to these Rules, when a legal entity pays payments to the budget, as well as mandatory pension contributions, mandatory employer pension contributions, mandatory occupational pension contributions and social contributions to the State Social Insurance Fund, deductions and (or) contributions to the social Health Insurance Fund for its separate subdivision, in the column "purpose of payment" in the following sequence are indicated BIN and the name of the separate subdivision of the legal entity under whose obligations the payment is made, the purpose of the payment.
When paying tax on a vehicle (including through electronic terminals), "VIN", vehicle identification number, symbols "/V", purpose of payment are indicated in the column "purpose of payment" in the following sequence.
When the bailiff pays payments to the budget under the obligations of the debtor in the "purpose of payment" column, the IIN of the debtor for whom the payment is made, his surname, first name, patronymic (if any) or surname and initials, the purpose of payment are indicated in the following sequence.
When paying fines for administrative offenses, "ADM", the identification number of the administrative material, the symbols "/A", the purpose of payment are indicated in the column "purpose of payment" in the following sequence.
At the same time, automatic posting of payments to personal accounts according to the taxpayer's BIN/IIN specified in the "Purpose of payment" field of the payment order will be carried out without changes if one BIN/IIN is specified in this field.
When specifying the BIN/IIN of several taxpayers in the "Purpose of payment" field, posting is made by the "Sender of money".