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THE ORDER OF THE FIRST DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 22, 2019 No. 370

About approval of Rules of the statement of the invoice electronically in information system of electronic invoices and its forms

According to Item 3 of article 412 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code), the Law of the Republic of Kazakhstan of January 7, 2003 "About the electronic document and the digital signature" PRIKAZYVAYU:

1. Approve:

1) Rules of the statement of the invoice electronically in information system of electronic invoices (further - Rules) according to appendix 1 to this order;

2) form of the invoice electronically in information system of electronic invoices according to appendix 2 to this order.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation:

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 in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries 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.

3. This order becomes effective after ten calendar days after day of its first official publication and extends to the legal relationship which arose since January 1, 2019.

Appendix 1

to the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan the Minister of Finance of the Republic of Kazakhstan of April 22, 2019 No. 370

Rules of the statement of the invoice electronically in information system of electronic invoices

Chapter 1. General provisions

1. These rules of the statement of the invoice electronically in information system of electronic invoices are developed according to Item 3 of article 412 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code), the Law of the Republic of Kazakhstan of January 7, 2003 "About the electronic document and the digital signature" and determine procedure for the statement of the invoice electronically in information system of electronic invoices (further - IS ESF).

2. Electronic the invoice, written out according to the requirements established by Section 10 of the Tax code and these rules, and registered in IS ESF, is the basis for reference on account of the value added tax (further - the VAT). If the invoice it is written out both on paper, and electronically, the basis for reference on account of the VAT by the receiver of goods, works, services the invoice, written out electronically is.

3. In these rules the following concepts are used:

1) the lowered duty rate - rate of import customs duty, lower in comparison with effective rate of import customs duty of the Common customs tariff of the Eurasian Economic Union (further - the CCT EEU), established at the maximum level of rate provided by obligations of the Republic of Kazakhstan in the World Trade Organization;

2) virtual warehouse - the IS ESF module intended for control of movement of goods in the automatic mode (further - the Module);

3) goods, code of the Commodity nomenclature of foreign economic activity of the Eurasian Economic Union (further - code of the CN FEA EEU) and which name are included in the list - the goods imported on the territory of the Republic of Kazakhstan from the territories of state members of EEU and also the goods made in the territory of the Republic of Kazakhstan, code of the CN FEA EEU and which name are included in the list;

4) the confided (operator) - the legal entity who is participating in the relations regulated by the tax legislation of the Republic of Kazakhstan according to invoices, acting on the basis of the agreements of the order or the agreement (contract) on the Section of products;

5) the list - the inventory, imported on the territory of the Republic of Kazakhstan from the territories of the states which are not members of EEU to whom the lowered rates of duties, and also the sizes of such rates can be applied;

6) the goods included in the list - the goods imported on the territory of the Republic of Kazakhstan from the territories of the states which are not members of EEU to whom the lowered rates of duties, and also the sizes of such rates can be applied;

7) the authorized physical person - the worker of the legal entity (structural division of the legal entity) or the individual entrepreneur or person who is engaged in private practice given based on the power of attorney the rights to perform on behalf of such legal entity (structural division of the legal entity) or the individual entrepreneur or person who is engaged in private practice, transactions in the course of document flow in IS ESF;

8) normative reference information of authorized body - the information transferred from the database of bodies of state revenues and which is not tax secret according to the Tax code;

9) electronic the invoice (further - ESF) - the document which is written out by means of IS ESF and conforming to requirements of regulations of the tax legislation and these rules;

10) the participant of IS ESF - person which signed the Usage agreement of information system of electronic invoices (further - the Agreement) and registered in IS ESF;

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