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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

(as amended of the Order of the Minister of Finance of the Republic of Kazakhstan of 31.03.2021 No. 276)

According to Item 6 of article 458 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

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

1. These rules of withdrawal of the statement for commodity importation and payment of indirect taxes (further - Rules) are developed according to Item 6 of article 458 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for withdrawal of the statement for commodity importation and payment of indirect taxes (further - the Statement).

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;

2) complete return of goods because of inadequate qualities and (or) pickings according to Item 3 of article 459 of the Tax Code.

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;

2) changes and amendments of the data specified in the Statement, influencing the size of tax base for calculation of the amounts of indirect taxes including in case, stipulated in Item 2 articles 459 of the Tax Code.

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 were in full returned because of inadequate qualities and (or) pickings, and also in case of establishment of the fact of lack of commodity import by tax authority;

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;

3) changes in case of the direction of the Statement in tax authority not in the location (residence).

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.

8. Modification and amendments in the Statement by the taxpayer is made by their reflection in the Statement submitted in exchange the withdrawn Application taking into account provisions of Item 2 of article 459 of the Tax Code.

9. No. 276 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 31.03.2021

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 Application submitted instead of the withdrawn Application.

11. In case of 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,

The application submitted on such goods responds by removal method according to the subitem 1) of item 4 of article 458 of the Tax Code.

12. In case of withdrawal of the Statement in the cases provided in Items 10 and 11 of these rules except documents, stipulated in Item 2 articles 456 of the Tax Code, the documents, stipulated in Item 4 articles 459 of the Tax Code confirming justification of the made changes and additions are provided.

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