Rules for maintaining personal accounts
Chapter 1. General provisions
1. These Rules for maintaining personal accounts (hereinafter referred to as the Rules) have been developed in accordance with paragraphs 2, 7 of Article 97, paragraph 2 of Article 100, paragraph 7 of Article 101 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and other mandatory payments to the Budget" (Tax Code), subparagraph 1) of Article 10 of the Law of the Republic of Kazakhstan Kazakhstan dated April 15, 2013 "On Public Services" (hereinafter – the Law) and determine the procedure for maintaining personal accounts of taxpayers (tax agents) (hereinafter – service recipients) and accounting in the territorial bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter – service providers) of taxes, payments to the budget, as well as social payments, including the procedure for providing public services:
1) "Issuance of extracts from the personal account on the status of settlements with the budget, as well as social payments";
2) "Submission of information on the absence (presence) of debt, accounting for which is conducted in the state revenue bodies";
3) "Carrying out offsets and refunds of taxes, payments to the budget, penalties, fines".
2. The personal account of the service recipient is a document, including in electronic form, for accounting for calculated, accrued (reduced), transferred and paid (including credited and refunded) amounts of taxes, payments to the budget, social payments, as well as amounts of penalties and fines.
Personal accounts of service recipients are maintained in the national currency.
3. Accounting of tax receipts, payments to the budget is conducted according to the unified budget classification of the Republic of Kazakhstan, approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated September 18, 2014 No. 403 "Some issues of the Unified Budget Classification of the Republic of Kazakhstan" (registered in the Register of State Registration of regulatory Legal Acts under No. 9756).
Distribution of taxes and payments to the budget between republican and local budgets are made in accordance with the Budget Code of the Republic of Kazakhstan dated December 4, 2008 (hereinafter – the Budget Code).
4. The service provider opens personal accounts for each service recipient according to the relevant codes of the budget classification of income, social payments in accordance with the List of taxes, payments to the budget, social payments, for which records are kept in the state revenue bodies, according to Appendix 1 to these Rules (hereinafter – the List).
5. The following definitions are also used in these Rules:
1) overpayment – a positive difference between the amounts of tax paid (minus credited, refunded) and calculated, accrued (minus reduced) amounts of tax, payment to the budget, social payments reflected in the personal account for the current year, taking into account the balance of settlements from the personal account of the year preceding the current year;
2) the official responsible for accounting is a person who performs the functions of monitoring the correctness of accounting for accrued (calculated, reduced) and paid (credited, refunded) amounts of taxes, payments to the budget, social payments, as well as amounts of penalties and fines in personal accounts and reporting;
3) official responsible for monitoring the fulfillment of obligations – a person who performs the functions of monitoring the fulfillment by the service recipient of tax obligations, obligations to transfer social payments;
4) an official exercising control over tax reporting – a person performing the functions of entering and (or) controlling information on accrued (calculated, reduced) amounts of taxes, payments to the budget, social payments;
5) an official carrying out a tax audit is a person determined by the act of the service provider on the appointment (conduct) of a tax audit;
6) an official exercising control over the fulfillment by the service recipient of tax obligations to pay indirect taxes – a person performing the functions of control over the fulfillment by the service recipient of tax obligations to pay indirect taxes when importing goods from the territory of the member states of the Eurasian Economic Union (hereinafter referred to as the EAEU) to the territory of the Republic of Kazakhstan;
7) code of tax and payment to the budget – digital designation of payment according to the classification of budget revenues according to the Unified Budget Classification of the Republic of Kazakhstan;
8) reversal – an additional account in the corresponding columns of the personal account ("Accrued", "Reduced") on the basis of supporting documents in order to bring to zero the amount previously held in the personal account.
6. The terms and definitions used in these Rules are applied in the meaning in which they are defined in the Tax Code and the Budget Code.
7. The Service Provider keeps records of taxes, payments to the budget, social payments, as well as penalties and fines in the information system "Centralized Unified Personal Account" (hereinafter – IS TSULS).
8. Access to information contained in personal accounts is provided to officials of the service provider. The information system provides protection against unauthorized access and information security.
9. The officials responsible for accounting control the correctness of accounting of the calculated (accrued, reduced), received (credited, refunded) amounts of taxes, payments to the budget, social payments, as well as the amounts of penalties and fines in the personal accounts of the service recipient.
10. All entries in personal accounts are made in chronological order, indicating the date of the recording, as well as documents confirming the validity of such entries.
11. Documentation on accounting of taxes, payments to the budget, social payments, as well as penalties and fines is kept on paper and (or) electronic media:
1) documents received from authorized state bodies;
2) documents on the offset and refund of excessively (erroneously) paid amounts of taxes, payments to the budget, penalties and fines;
3) documents on the offset and refund of value added tax (hereinafter – VAT);
4) documents on the transfer of personal accounts;
5) documents on changes in the deadlines for the fulfillment of tax obligations for the payment of taxes, fees and penalties;
6) documents on tax debts of service recipients declared bankrupt;
7) documents on the fulfillment of the tax obligation of liquidated service recipients, as well as during the reorganization of a legal entity.
Chapter 2. Maintaining personal accounts
Paragraph 1. Procedure for opening personal accounts
12. To keep records of the fulfillment of tax obligations of service recipients for taxes, payments to the budget, obligations to transfer social payments, as well as penalties and fines, the service provider opens personal accounts.
13. The maintenance of the personal account of the service recipient includes the subsequent reflection in the personal account of the calculated, accrued, reduced, paid, credited, refunded amounts of tax, payment to the budget, social payments, transfer and closure of the personal account.
14. When opening a personal account, the basis is the identification number and registration data of the service recipient.
15. Personal accounts are opened:
1) for a legal entity, its structural subdivision, as well as a structural subdivision of a non-resident legal entity, an individual entrepreneur, a person engaged in private practice, a non-resident legal entity operating in the Republic of Kazakhstan through a permanent establishment without opening a branch, representative office, a non-resident operating through a dependent agent, as well as being a service recipient for location, payment of taxes and payments to the budget;
2) for an individual:
resident – at the place of residence, payment of taxes and payments to the budget;
non–resident - at the place of residence, at the location of the bank.
16. The personal account is opened according to the classification codes of budget revenues, social payments according to the List:
for taxes (excluding VAT), payments to the budget – in accordance with Annex 2 to these Rules;
for VAT – according to the form according to Appendix 3 to these Rules;
for the returned amount of VAT – according to the form according to Appendix 4 to these Rules;
for social payments – in the form according to Appendix 5 to these Rules.
17. The personal account is opened to the service recipient at the beginning of the current year or on the date of occurrence of the tax obligation, the obligation to transfer social payments with an indication of the settlement balance, including the amount of arrears or overpayments. If the service recipient has no arrears or overpayment, the settlement balance is considered equal to zero.
18. The calculated, accrued, reduced, paid, credited, refunded amounts are reflected in the personal account of the service recipient, indicating the date of reflection, the content of the action performed, the name of the document on the basis of which such reflection was made.
19. The balance of payments for taxes, payments to the budget, social payments, penalties and fines is reflected in the corresponding columns of the personal account "Balance": if there is a debt, it is indicated with a minus sign (–), if overpayment is indicated with a plus sign (+).
20. In the personal accounts of individuals, including individual entrepreneurs, the following are indicated:
1) individual identification number (hereinafter – IIN);
2) surname, first name and patronymic (if any);
3) the name of the individual entrepreneur;
4) tax (payment) code according to the classification of budget revenues.
21. When opening, maintaining, transferring, closing personal accounts, the necessary information about service recipients from the registration data is used.
When opening personal accounts for structural divisions of legal entities, in addition to the above details, the business identification number (hereinafter referred to as the BIN) of the legal entity is additionally indicated.