ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 1, 2018 No. 103

About approval of Rules of adjustment of the amount of leviable import within the Eurasian Economic Union

According to Item 7 of article 444 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules of adjustment of the amount of leviable import within the Eurasian Economic Union.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A. M.) in the procedure established by the legislation 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.

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

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 1, 2018 No. 103

Rules of adjustment of the amount of leviable import within the Eurasian Economic Union

Chapter 1. General provisions

1. These rules of adjustment of the amount of leviable import within the Eurasian Economic Union (further – Rules) are developed according to Item 7 of article 444 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further – the Code) and determine procedure for adjustment of the amount of leviable import in case of commodity importation on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union.

Chapter 2. Procedure for adjustment of the amount of leviable import

2. Bodies of state revenues adjust the amount of leviable import within the Eurasian Economic Union in case of non-presentation by the taxpayer of the documents confirming cost of the imported (imported) goods on the territory of the Republic of Kazakhstan.

To the documents confirming cost of the imported (imported) goods on the territory of the Republic of Kazakhstan, one of documents in the following priority belongs:

1) agreements (contracts) specified in the subitem 4) of Item 2 of article 456 of the Code;

2) the invoices specified in the subitem 3) of Item 2 of article 456 of the Code;

3) the shipping and (or) other documents specified in the subitem 2) of Item 2 of article 456 of the Code;

4) documents, stipulated in Item 3 these rules.

3. In case of lack of data, stipulated in Item 2 these rules, information sources in case of adjustment of the amount of leviable import within the Eurasian Economic Union are the listed data which are used in the following priority are lower:

1) the appraisal certificate of goods (conclusion) issued by National chamber according to the legislation of the Republic of Kazakhstan on national chamber of entrepreneurs or the report of assessment of goods issued by the appraiser according to the legislation of the Republic of Kazakhstan on estimative activities;

2) data on the prices on identical (similar) (and in case of their absence - uniform) the goods which are available in bodies of state revenues, received by the analysis of tax statements on the goods imported on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union not earlier than before ninety days before import of such goods.

Identical (similar) goods are implied as goods, the main signs, having identical characteristic of them: physical characteristics, quality, country of source and producer.

Uniform goods are implied as goods which, without being identical (similar), have similar characteristics, consist of similar components that allows them to perform the same functions and to be interchangeable.

At the same time, in case of lack of information specified in this subitem as information sources in case of adjustment of the amount of leviable import within the Eurasian Economic Union price information on identical (similar) or uniform goods, developed for the previous calendar quarters before import of such goods to the territory of the Republic of Kazakhstan but which are not exceeding one calendar year is used.

If in case of application of information specified in this subitem two and more transaction prices identical come to light (similar), and in case of their absence - to uniform goods, then to determination of the amount of leviable import it is applied minimum of them;

3) officially acknowledged sources of information on market prices, stipulated by the legislation the Republic of Kazakhstan about transfer pricing.

4. The taxpayer importing goods on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union independently adjusts the amount of leviable import in case, stipulated in Item 2 these rules.

Data on the prices provided by the subitem 2) of Item 3 of these rules, as information source for the purposes of confirmation of cost of the imported (imported) goods on the territory of the Republic of Kazakhstan, it is requested by the taxpayer from bodies of state revenues.

Bodies of state revenues represent such data on the prices within ten working days with appendix of the list of price information on required goods.

At the same time adjustment by the taxpayer of the amount of leviable import in the corresponding tax statements is not allowed:

1) the checked tax period - during conducting complex and thematic checks;

2) the appealed tax period - during submission due date and consideration of the claim to the notification on results of check taking into account the recovered submission due date of the claim;

3) on tax periods on which tax audit is made.

5. The body of state revenues considering the application for commodity importation and payment of indirect taxes performs adjustment of the amount of leviable import within 10 (ten) working days from the date of adoption of the statement.

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