Effective January 13, 2025, the National Bank of the Republic of Kazakhstan implemented the transition of Kazakhstan's payment systems and second-tier bank information systems, as well as other payment system participants to the international financial messaging standard.
In connection with this transition to international payment message formats, corresponding amendments were introduced to the Rules for Executing Non-Cash Payments and (or) Money Transfers within 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 August 31, 2016 (hereinafter - the Rules).
The payment order form for payments to the budget, as established under the Rules, contains dedicated fields for the "Actual Payer" and the "Sender of Money".
According to the Paragraph 2 of the Rules, a payment order constitutes an instruction issued by the sender of money to a bank to execute a non-cash payment and (or) money transfer in favor of the beneficiary in the amount and in accordance with the payment details specified therein.
In the "Purpose of Payment" field, the sender of money must indicate the purpose of the payment, the title, reference number, and date of the underlying primary document (if any) authorizing the non-cash payment and (or) money transfer, or other statutory details prescribed by the Rules. However, the Rules do not authorize the IIN or BIN entry an into the purpose of payment field; because it causes data distortion of payment document.
When making payments to the budget, the payment order must specify the numerical budget classification code (e.g., BCC 101201, 103101, etc.). The responsibility for ensuring the accuracy of the budget classification code is ensured by the sender. Furthermore, the textual narrative provided in the Purpose of Payment field must correspond to the specified BCC.
When a legal entity executes payments to the budget—as well as obligatory pension contributions, mandatory employer pension contributions, compulsory occupational pension contributions, social contributions to the State Social Insurance Fund, or deductions and (or) contributions to the Social Health Insurance Fund on behalf of its structural subdivision, the official name of the separate structural entity under whose obligations the payment is being executed must be specified in the "Actual Payer" field, and its designated BIN must be entered in the corresponding "IIN/BIN" field.
When paying vehicle tax (including payments through electronic banking terminals or mobile applications), the "Purpose of Payment" field must specify the vehicle details in the following exact sequence: the prefix "VIN", the vehicle identification number, the delimiter symbols "/V", and the textual purpose of payment.
When a bailiff executes payments to the budget on behalf of a debtor to fulfill obligations under enforcement proceedings, the surname, first name, and patronymic (if any) of the debtor for whom the payment is being made must be specified in the "Actual Payer" field, and the debtor's IIN must be entered in the corresponding "IIN/BIN" field.
When paying administrative fines, the "Purpose of Payment" field must specify "ADM", the identification number of the administrative offense material, symbols "/A", and the purpose of payment.
When filling out a payment order for the payment of taxes and other mandatory payments to the budget of the Republic of Kazakhstan, special attention should be paid to the accuracy of the details. An error in even one of the required fields can lead to incorrect reflection of the payment, the formation of arrears and the automated application of debt collection measures, and the blocking of accounts.
Based on the above, when paying taxes and other mandatory payments to the budget, the main details that need to be checked are:
* IIN/BIN of the individual or legal entity making the payment;
* Full name of the organization or full name of the individual;
* BIN of the recipient, BIN of the state body (beneficiary);
* Recipient's IIC: The recipient's bank account for budgetary funds;
* BIC of the bank, BIC of the recipient's bank (Treasury);
* The budget classification code (BCC) corresponding to the type of tax or payment;
* The payment destination code (PDC) depends on the type of tax, for example, tax - 911, penalty- 912, fine- 913;
* The payment amount must be specified in the exact amount without errors;
* Purpose of payment: specify the type of tax, the tax period, and additional information if necessary (for example, VIN when paying the vehicle tax).
Special attention should be paid to:
* the correctness of the BCC (budget classification code) and the correspondence of the text in the purpose of the payment ;
* the PDC accuracy (payment destination code);
* matching the recipient's banking details;
* correctness of the tax period and the purpose of the payment.
The sender of the payment bears full responsibility for the accuracy of all specified details. Completing the payment order correctly ensures the timely and accurate crediting of funds to the budget, prevents the formation of tax arrears, and eliminates the need for subsequent procedures to clarify or reattribute misdirected for clarification of payments.