Order of the Deputy Prime Minister – The Minister of Finance of the Republic of Kazakhstan "On Amendments to the Order of the Minister of Finance of the Republic of Kazakhstan dated February 27, 2018 No. 306 "On Approval of the Rules for Maintaining Personal Accounts" was developed in order to bring it into line with the order of the Acting Minister of Digital Development, Innovation and Aerospace Industry of the Republic of Kazakhstan dated January 31, 2020 No. 39/NK "On approval of the register of public services" regarding the exclusion of public services "Issuance of statements from the personal account on the status of settlements with the budget, and also on social payments" and "Submission of information on the absence (presence) of debt, accounting for which is conducted in the state revenue bodies" from the register of public services.

          The amendments also exclude conflicts between the provisions of Article 120 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and the paragraphs of the Rules for Maintaining Personal Accounts approved by Order No. 306 of the Minister of Finance of the Republic of Kazakhstan dated February 27, 2018 (hereinafter – Rules), in terms of the procedure for applying the method of ensuring the fulfillment of a tax obligation in the form of restrictions on the disposal of the taxpayer's property, as well as between the provisions of chapters 13 and 14 of the Tax Code in terms of collecting tax debts using methods of ensuring the fulfillment of a tax obligation not fulfilled on time and measures of compulsory collection.

         In addition, the Rules have been amended in terms of securing the control of an official over the conduct of accrued (reduced) amounts in the personal accounts of taxpayers in accordance with the Order of the Minister of Finance of the Republic of Kazakhstan dated June 14, 2016 №306 "On Approval of the Regulations on the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan".

         Also, in the sub-paragraphs 12), 13), 14), 15) paragraph 293 of the Rules contains a reference to the words "bankruptcy proceedings" and "determination on the application of rehabilitation procedure", which did not comply with the provisions of the Law of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy" and required elimination by making appropriate changes to the Rules.

        The draft order is posted on the Internet portal of open regulatory legal acts https://legalacts.egov.kz/npa/view?id=14676818 August 18, 2023 (14676818).

        The deadline for public discussion of the draft resolution is until September 4, 2023.