Unofficial translation
Footnote. Abolished by the Order of the Minister of Finance of the Republic of Kazakhstan dated 03/25/2022 No. 306 (effective after ten calendar days after the date of its first official publication).In accordance with sub-clause 18) of article 24 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On taxes and other obligatory payments to the budget (Tax Code)" I HEREBY ORDER:
1. To approve the attached Rules and terms for submission by second-tier banks and organizations, exercising certain types of bank transactions, of the information on opening and closing of current accounts for accounting for value added tax as well as on balances and money flows on such accounts.
2. The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan in accordance with the procedure established by the legislation of the Republic of Kazakhstan shall ensure:
1) state registration of this order with the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days from the date of state registration of this order, direction of it in Kazakh and Russian languages to the Republican State Enterprise on the right of economic management “Institute of Legislation and Legal Information of the Republic of Kazakhstan” of the Ministry of Justice of the Republic of Kazakhstan for official publication and placement in the Reference Control Bank of the Regulatory Legal Acts of the Republic of Kazakhstan;
3) posting this order on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan;
4) within ten working days from the state registration of this order with the Ministry of Justice of the Republic of Kazakhstan, submission to the Department of Legal Service of the Ministry of Finance of the Republic of Kazakhstan of information about implementation of measures provided for by sub-clauses 1), 2) and 3) of this clause.
3. This order shall come into force upon expiry of ten calendar days from the date of its first official publication.
|
Minister of Finance of the Republic of Kazakhstan |
"AGREED"
National Bank
of the Republic of Kazakhstan
| Approved by the order of the First Deputy of the Prime Minister of the Republic of Kazakhstan – Minister of Finance of the Republic of Kazakhstan dated June 26, 2019 no. 634 |
Rules and terms for submission by second-tier banks and organizations, exercising certain
types of bank transactions, of the information on opening and closing of current accounts for
accounting for value added tax as well as on balances and money flows on such accounts
Chapter 1. General provisions
1. These Rules and terms for submission by second-tier banks and organizations, exercising certain types of bank transactions, of the information on opening and closing of current accounts for accounting for value added tax as well as on balances and money flows on such accounts (hereinafter referred to as the Rules) have been developed in accordance with sub-clause 18) of article 24 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On taxes and other obligatory payments to the budget (Tax Code)" and shall determine the procedure and terms for submission by the second-tier banks and organizations, exercising certain types of bank transactions, of the information on opening and closing of current accounts for accounting for value added tax as well as on balances and money flows on such accounts (hereinafter referred to as the Information).
2. the control account of value added tax shall be a bank account opened by a payer of value added tax with the Banks in the territory of the Republic of Kazakhstan, used for accounting the flows on value added tax.
Chapter 2. Procedure and terms for submission the Information
3. The Banks shall submit to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the Committee) confirmed Information according to annexes 1, 2, 3 to these Rules, indicating a unique identification code, during working days at least once every two hours.
The Banks for the submission of Information shall carry out interaction of their information systems with "VAT-Blockchain" information system of the Committee, in accordance with the procedure established by the Law of the Republic of Kazakhstan dated November 24, 2015 "On Informatization".
The electronic interaction format shall be determined by the Agreement on implementation of integration of information systems of second-tier banks and "VAT-Blockchain" information system of the Committee, concluded in accordance with the Rules for integration of the objects of informatization of "electronic government", approved by the order of the acting Minister of Information and Communications of the Republic of Kazakhstan dated March 29, 2018 no. 123 (registered with the Register of State Registration of Regulatory Legal Acts under no. 16777).
The Information submitted shall be certified by electronic digital signature of the person authorized for submission of information or a deputy person.
If it is impossible to submit Information due to technical problems, including the deadlines established by clause 3 of these Rules, the Banks, after eliminating technical problems, shall submit the Information accumulated from the moment technical problems arose and until they are eliminated.
Information about opening and closing a control account
no. | Name | Type | Reference |
1. | Individual Identification Number(hereinafter referred to as the IIN)/ Business Identification Number (hereinafter referred to as the BIN) of the holder of the control account | numerical | |
2. | Control account number (IBAN) | numerical and character | |
3. | Control account type | character | current |
4. | Control account status code | numerical |
1 – account is opened, |
5. | Date of opening the control account | numerical and character | YYYY-MM-DDThh:mm:ssZ |
6. | Date of closing the control account (to be indicated only for closed control accounts) | numerical and character | YYYY-MM-DDThh:mm:ssZ |
7. | BIC of the bank | character | |
8. | Type of transaction on the control account | character |
1– opening the account, |
9. | Number of the agreement on bank account (control account) | numerical and character | |
10. | Date of the agreement on bank account (control account) | numerical and character | YYYY-MM-DD |
Note description of abbreviations:
BIN – Business Identification Number
IIN – Individual Identification Number
BIC – Bank Identification Code
YYYY-MM-DDThh:mm:ssZ – year/month/day/hour/minute/second/time zone
BCC – Budget Classification Code
PPC – Payment Purpose Code
IBAN – bank account number
ID – unique identification code
Information about the amount of the balance on the control account
no. | Name | Type | Reference |
1. | IIN/BIN of the holder of the control account | numerical | |
2. | Name of the holder of the control account | character | |
3. | Number of the control account (IBAN) | numerical and character | |
4. | Currency of the control account | character | |
5. | Type of the control account | character | current |
6. | Amount of the balance on the control account | numerical | |
7. | Control account status status | numerical |
1 – account is opened, |
8. | Date of amendment of the control account status | numerical and character | YYYY-MM-DDThh:mm:ssZ |
Note description of abbreviations:
BIN – Business Identification Number
IIN – Individual Identification Number
BIC – Bank Identification Code
YYYY-MM-DDThh:mm:ssZ – year/month/day/hour/minute/second/time zone
BCC – Budget Classification Code
PPC – Payment Purpose Code
IBAN – bank account number
ID – unique identification code
Information about money flow on the control account
no. | Name | Type | Reference |
1. | IIN/BIN of the holder of the control account | numerical | |
2. | Name of the holder of the control account | character | |
3. | Number of the control account (IBAN) | numerical and character | |
4. | Currency of the control account | character | |
5. | Type of the control account | character | current |
6. | Date of opening the control account | numerical and character | YYYY-MM-DDThh:mm:ssZ |
7. | Identifier of transaction debit / credit | numerical |
1 – debit, |
8. | Payment order number | numerical | |
9. | Unique Transaction ID | numerical | |
10. | Transaction currency | character | |
11. | Transaction BCC | numerical | |
12. | Transaction PPC | numerical | |
13. | Payment purpose | character | |
14. | Date of transaction | numerical and character | YYYY-MM-DDThh:mm:ssZ |
15. | Amount of transaction | numerical | |
16. | IIN/BIN of the holder of the control account - correspondent | numerical | |
17. | Name of the holder of the control account - correspondent | character | |
18. | BIC of the bank, in which the control account of the correspondent is opened | character | |
19. | Number of the control account (IBAN) - correspondent | numerical and character |
Note description of abbreviations:
BIN – Business Identification Number
IIN – Individual Identification Number
BIC – Bank Identification Code
YYYY-MM-DDThh:mm:ssZ – year/month/day/hour/minute/second/time zone
BCC – Budget Classification Code
PPC – Payment Purpose Code
IBAN – bank account number
ID – unique identification code