Starting from January 13, 2025, the National Bank of the Republic of Kazakhstan implemented the transition of payment systems of Kazakhstan and information systems of second-tier banks, as well as other participants in payment systems to the international standard of the ISO 20022 payment message format (hereinafter referred to as the international payment message formats).

In connection with the transition to international payment message formats, changes have been made to the Rules for Making Non–cash Payments and (or) Money Transfers in the territory of the Republic of Kazakhstan, approved by Resolution No. 208 of the Board of the National Bank of the Republic of Kazakhstan dated August 31, 2016 (hereinafter referred to as the Rules for Making Non-cash Payments).

Thus, the new form of payment order for payments to the budget, approved by the Rules for making non-cash Payments, contains the columns "Actual payer" and "Sender of money" (Appendix 2 to the Rules for making non-cash payments).

According to the Rules, when a legal entity pays payments to the budget, as well as OPV, OPVR, OPV and CO to the GFSS, deductions and (or) contributions to the FSMS for its separate unit, the name of the separate unit of the legal entity for whose obligations the payment is being made is indicated in the column "IIN (BIN)" – his BEAN.

The rules also provide that when a bailiff pays payments to the budget for the debtor's obligations under enforcement proceedings, the last name, first name, patronymic (if any) of the debtor for whom the payment is being made is indicated in the column "Actual payer", as well as in the column "IIN (BIN)" – his IIN.

Accordingly, payments to the budget are posted to the taxpayer's personal account according to the IIN/BIN indicated in the column of the payment order "Sender of money", with the exception of the two above cases, namely:

- a legal entity transfers social payments for its structural unit, while the BIN of the structural unit is indicated in the column of the payment order "Actual payer" and payments are subject to posting to the personal account of the structural unit.;

- the bailiff transfers payments to the budget for the debtor, while in the column of the payment order "Actual payer" the debtor's IIN/ BIN is indicated and payments are subject to posting to the debtor's personal account.

Thus, in order to eliminate incorrect posting of payments and reduce unexplained amounts of payments, taxpayers must comply with the Rules for Making Non-cash Payments and (or) Money Transfers in the territory of the Republic of Kazakhstan, approved by Resolution No. 208 of the Board of the National Bank of the Republic of Kazakhstan dated 08/31/202016 (hereinafter referred to as the Rules) regarding the correctness of taxpayers' indication of BIN/IIN in the payment documents. 

At the same time, in order to correctly post the amounts transferred by the bailiff as part of the execution of tax orders, during the mass explanatory work, it is necessary to inform the CSI of the procedure for transferring taxes and payments in accordance with the Rules, as well as a sample of filling out a payment document for transferring money to the budget.

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Source : https://www.gov.kz/memleket/entities/kgd-abay/press/news/details/969943?lang=kk