Salyq organy salyq tóleushining (salyq agentinin) banktik shottarynan salyqtyq bereshek somasyn tәuekelderdi basqaru jýiesine sәikes:  

tәuekel dengeyi joghary sanatqa jatqyzylghan salyq tóleushi (salyq agenti) salyqtyq bereshek somalaryn tólemegen nemese tolyq tólemegen jaghdayda – salyqtyq bereshekti óteu turaly habarlama tabys etilgen kýnnen bastap bes júmys kýni ótken son;

tәuekel dengeyi ortasha sanatqa jatqyzylghan salyq tóleushi (salyq agenti) salyqtyq bereshek somalaryn tólemegen nemese tolyq tólemegen jaghdayda – salyqtyq bereshekti óteu turaly habarlama tabys etilgen kýnnen bastap jiyrma júmys kýni ótken song mәjbýrleu tәrtibimen óndirip alady.

Osy tarmaqtyng erejeleri Qazaqstan Respublikasynyng Azamattyq kodeksine sәikes óndirip aludy qoldanugha jol berilmeytin banktik shottargha qoldanylmaydy.

2. Salyq tóleushining (salyq agentinin) ekinshi dengeydegi bankte nemese bank operasiyalarynyng jekelegen týrlerin jýzege asyratyn úiymda ashylghan banktik shottarynan salyqtyq bereshek somasyn óndirip alu, osynday ekinshi dengeydegi bank nemese bank operasiyalarynyng jekelegen týrlerin jýzege asyratyn úiym bergen qaryzdar boyynsha qamtamasyz etu bolyp tabylatyn aqsha somasyn qospaghanda, kórsetilgen qaryzdyng ótelmegen negizgi boryshy mólsherinde salyq organynyng inkassalyq ókimi negizinde jýrgiziledi.

3. Salyq organy inkassalyq ókimdi ony jasau kýngi salyqtyq bereshek somasy turaly derekter negizinde jasaydy.

4. Ekinshi dengeydegi bank nemese bank operasiyalarynyng jekelegen týrlerin jýzege asyratyn úiym salyq tóleushining (salyq agentinin) bir banktik shotynan inkassalyq ókimdi oryndaghan kezde salyq tóleushining (salyq agentinin) kórsetilgen ekinshi dengeydegi bankte nemese bank operasiyalarynyng jekelegen týrlerin jýzege asyratyn úiymda ashqan basqa banktik shottaryna shygharylghan inkassalyq ókimder, eger múnday inkassalyq ókimder sol kýnmen, sol somagha, bereshekting sol týri boyynsha shygharylghan bolsa, salyq organyna oryndalmay qaytarylady.

​Ondabaev Muhit Serikjanúly

Abai.kz