The Department of State Revenue for the North Kazakhstan region reports the following.
In connection with the upcoming changes in the transfer of tax payments by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, improvements are being introduced into the information system to exclude the possibility of changing the taxpayer's BIN/IIN and the payment destination code (KNP).
In this connection, in order to exclude incorrect posting of payments to taxpayers' personal accounts, it is necessary to comply with the Rules for making non-cash payments and (or) money transfers on the territory of the Republic of Kazakhstan, approved by Resolution No. 208 of the Board of the National Bank of the Republic of Kazakhstan dated 31.08.202016, regarding the correctness of the indication of the BIN/IIN by taxpayers in payment documents, including in the purpose of the payment.
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.
Please note that after the update in the Centralized Unified Personal Account information system, the change in the BIN/IIN of the taxpayer (private bailiff transferring the amounts of tax debts of an individual within the framework of the execution of tax orders, the parent organization transferring for the structural unit, the debtor from whose bank account the debtor's tax debt has been collected, the State Corporation "Government for Citizens", withholding taxes from pensions, benefits, taxpayers (tax agents), withholding and transferring payroll taxes from their employees, etc.) will be unavailable, i.e. it will not be possible for an employee of the state revenue authority to make an adjustment of the payment.
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".
In connection with the above, we inform you that when filling out payment documents for the transfer of tax payments, pay more attention to the order of filling in the details and specifying the correct and consistent information in the "Purpose of payment" field.