The draft Resolution of the Government of the Republic of Kazakhstan «On Amendments to the Resolution of the Government of the Republic of Kazakhstan dated April 24, 2008 No. 387 «On Certain Issues of the Ministry of Finance of the Republic of Kazakhstan» (hereinafter referred to as the Draft) was developed as part of the implementation of paragraph 6 of Article 776-4 of the Law of the Republic of Kazakhstan dated March 20, 2023 «On Amendments and Additions to the Code of the Republic Kazakhstan «On Taxes and Other Mandatory Payments to the Budget» (Tax Code) and the Law of the Republic of Kazakhstan «On the Enactment of the Code of the Republic of Kazakhstan «On Taxes and Other Mandatory Payments to the Budget» (Tax Code)» (hereinafter – the Law) (effective from January 1, 2023).

      Paragraph 6 of Article 776-4 of the Tax Code has been amended, according to which the payment, transfer of a single payment, penalties for a single payment and their distribution in the form of individual income tax and social payments (with the exception of mandatory occupational pension contributions), penalties, as well as their refund are carried out in accordance with the procedure determined by the authorized state body in the field of social security in coordination with the National Bank of the Republic of Kazakhstan, the authorized body in the field of taxation, as well as authorized state bodies for state planning, in the field of healthcare and digital development.

      In this connection, it is necessary to bring the Regulations of the Ministry of Finance of the Republic of Kazakhstan into line.

      The draft order is posted on the Internet portal of open regulatory legal acts (http://legalacts.egov.kz ) on April 17, 2023.

      The deadline for public discussion of the Draft Order is until May 2, 2023.