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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 6, 2018 No. 133

About approval of Rules of withdrawal of the statement for commodity importation and payment of indirect taxes

1. Approve the enclosed Rules of withdrawal of the statement for commodity importation and payment of indirect taxes.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of January 13, 2015 No. 16 "About approval of Rules of withdrawal of the statement for commodity importation and payment of indirect taxes" (registered in the Register of state registration of regulatory legal acts at No. 10246, published on March 13, 2015 in information system of law of Ad_let).

3. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A. M.) in the established legislative procedure to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

4. This order becomes effective after ten calendar days after day of its first official publication.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 6, 2018 No. 133

Rules of withdrawal of the statement for commodity importation and payment of indirect taxes

Chapter 1. General provisions

2. The statement is subject to response from bodies of state revenues based on the tax application submitted by the taxpayer in body of state revenues in the location (residence) in form according to appendix to these rules.

3. The taxpayer submits the tax application specified in Item 2 of these rules, in cases:

1) wrong submission of the Statement;

4. For the purposes of these rules the Statement is considered mistakenly provided if the obligation on submission of such Statement the Tax code is not provided.

5. Modification and amendments in the Statement is performed in cases:

1) changes and amendments of the data specified in the Statement, which are not influencing the size of tax base for calculation of the amounts of indirect taxes;

Chapter 2. Procedure for withdrawal of the Statement

6. The withdrawal of the Statement is made by one of the following methods:

1) removals from the central node of system of method and processing of tax statements which is used according to the Applications submitted mistakenly or provided on the imported goods which are in full returned because of inadequate qualities and (or) pickings;

2) replacements in case of which modification and amendments in the Statement is made by the taxpayer by withdrawal of earlier submitted Application with simultaneous submission of the new Statement.

7. In case of withdrawal of mistakenly submitted Application in personal accounts of the taxpayer reversal of the added amounts of indirect taxes is made by body of state revenues in cases:

1) reflections in the declaration on indirect taxes on the imported goods of mistakenly submitted Application, by withdrawal of such declaration on indirect taxes on the imported goods;

2) reflections in the declaration on indirect taxes on the imported goods of several Statements, including mistakenly submitted Application, by submission of the additional declaration on indirect taxes on the imported goods.

At the same time registration of the new Statement by body of state revenues is made current date, and for the purpose of taking measures of tax control and determination of payment due date of indirect taxes date of submission of the new Statement date of acceptance of the withdrawn Application is recognized.

9. The taxpayer for withdrawal of the Statement on the bases, stipulated in Item 5 these rules, along with the tax statement represents the additional declaration on indirect taxes on the imported goods.

10. In case of withdrawal of the Statement in connection with modification and amendments when implementing partial return of the goods imported on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union because of inadequate qualities and (or) pickings after the expiration of month in which such goods are imported data on such goods are subject to reflection in the additional declaration on indirect taxes on the imported goods, and also in the Application submitted instead of the withdrawn Application.

11. In case of withdrawal of the Statement when implementing complete return of goods of the state members of the Eurasian Economic Union imported on the territory of the Republic of Kazakhstan from the territory because of inadequate qualities and (or) pickings after the expiration of month in which such goods are imported data on such goods are subject to reflection in the additional declaration on indirect taxes on the imported goods.

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