On the ongoing tax amnesty

 

In the message to the people of Kazakhstan dated October 5, 2018 "Growth of welfare of Kazakhstan: increasing income and quality of life" the Head of the State instructed to hold a tax amnesty for small and medium-sized businesses from January 1, 2019 by writing off penalties and fines, subject to payment of the principal amount of tax.

The norms of the tax amnesty of 2019 that are established by the Law of the Republic of Kazakhstan "On amendments and additions to some legislative acts of the Republic of Kazakhstan on the administrative-territorial structure of the Republic of Kazakhstan and combating the shadow economy", signed by the Head of the State on December 28, 2018 No. 210-VI, which makes additions to the Laws of the Republic of Kazakhstan "On the introduction of the Code of the Republic of Kazakhstan "On taxes and other regulatory charges to the budget" (Tax code).

Thus, the law is entered into force on January 1, 2019 and is provided for the write-off of fines and penalties for small and medium-sized businesses, subject to repayment of the principal debt available as of October 1, 2018 until December 31, 2019.

According to preliminary data on Kostanay region, 2759 legal entities of medium and small businesses fall under the Amnesty, which as of October 1, 2018 have a tax debt in the amount of 5.1 billion KZT.

At the same time, the total amount of penalties to be written off is  amounted to 1.8 billion KZT, fines – 0.1 billion KZT, which will be written off subject to payment of the principal debt in the amount of 3.3 billion KZT. Penalties accrued from October 1, 2018 until the date of payment of the principal debt will be written off.

          To get under the Amnesty, taxpayers do not need to apply anywhere, the state revenue authorities on a regular basis monitor the status of personal accounts and in case of paying the principal no later than three working days will make appropriate decisions on write-off.

Taxpayers can specify the amount of the principal debt, the amount of the penalty by receiving an extract from the personal account in the web application "Taxpayer's account".

You can also find information about the tax debt on the Internet resource of the Committee www.kgd.gov.kz and on the portal of "Electronic government" you can use the electronic service "Information on the absence (availability) of tax debt", which allows you to get online up-to-date information on the presence/absence of tax debt as per the IIN/BIN of the taxpayer.

The exception is made by taxpayers who are in rehabilitation procedure or have received a tax deferral.

If such taxpayers want to get under the tax Amnesty, they need to send an application to the state revenue authority and pay off the principal amount of taxes ahead of schedule.

In addition, taxpayers undergoing the rehabilitation procedure need to make changes to the rehabilitation plan, coordinate the changes with the creditors ' meeting and approve them by the court.

In addition, detailed information on the write-off of fines can be obtained in the territorial offices of state revenue bodies or in the Department of state revenue in Kostanay region by phone 8 (7142)- 53-65-45