Article 98. Reconciliation of settlements in respect of taxes and payments to the budget, social welfare payments
1. At the request of a taxpayer (tax agent), a tax authority carries out reconciliation of settlements in respect of taxes and payments to the budget, social welfare payments within one business day.
2. In case of discrepancies between the data of a taxpayer (tax agent) and those of a tax authority, both take measures to eliminate the discrepancies within three business days from their detection. If necessary, the taxpayer’s (tax agent’s) personal account may be adjusted.
Article 99. Termination of obligations for the payment of a fine as a result of expiration of the statute of limitations
The amount of a fine under the statute of an administrative sanction for violations in the field of taxation, as well as the legislation of the Republic of Kazakhstan on pensions, on compulsory social insurance, on compulsory social health insurance, the execution of which is impossible as a result of expiration of the statute of limitations established by the legislation of the Republic of Kazakhstan, is to be written off by a tax authority from a taxpayer’s (tax agent’s) personal account by the tax authority’s decision within five business days from the date of such a decision.
Article 100. Order of providing information on the absence (existence) of debts, the record of which is kept by a tax authority
1. A tax authority, in response to a request for information on the absence (existence) of debts, the record of which is kept by the tax authority, provides such information:
1) to the registering authority – no later than three working days from the received request date;
2) to other state bodies and (or) persons entitled to receive it by the legislation of the Republic of Kazakhstan, to a taxpayer - within one business day from the day of the request.
A request for and provision of information on the absence (existence) of debts, the record of which is kept by a tax authority, to the persons indicated in subparagraphs 1) and 2) of part one of this paragraph, is made in electronic form.
2. Information on the absence (existence) of debts, the record of which is kept by a tax authority, shall be compiled in accordance with the procedure established by the authorized body.
3. In case of liquidation of a legal entity or termination of activity of a branch or representative office of a foreign legal entity, information on the absence (existence) of debts of such persons, the record of which is kept by a tax authority, is provided if the conditions established by Articles 58, 59 and 60 of this Code are observed.
4. If an individual, registered as an individual entrepreneur or a private practice owner, leaves the Republic of Kazakhstan for permanent residence, information on the absence (existence) of debts of such persons, the record of which is kept by a tax authority, is provided in case of their deregistration as an individual entrepreneur or a private practice owner.
Footnote. Article 100 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (shall be enforced from 01.07.2019); dated 10.12.2020 No. 382-VI (effective from 01.01.2021).
Clause 1. Offset and refund of taxes, payments to the budget, penalties and fines
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