ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 2, 2018 No. 116

About approval of Rules, terms and forms of submission of the register of the written-out documents for release of authorized body by structural division in the field of the state material reserve of goods from the state material reserve

According to Item 3 of article 424 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:

1) Rules and terms of submission of the register of the written-out documents for release of authorized body by structural division of the state material reserve of goods from the state material reserve according to appendix 1 to this order;

2) form of the register of the written-out documents for release of authorized body by structural division in the field of the state material reserve of goods from the state material reserve according to appendix 2 to this order.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of March 20, 2015 No. 198 "About approval of Rules of submission of the register of the written-out documents for release of authorized body by structural division of the state material reserve of goods from the state material reserve and its form" (registered in the Register of state registration of regulatory legal acts at No. 10863, published on June 1, 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 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.

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

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 2, 2018 No. 116

Rules and terms of submission of the register of the written-out documents for release of authorized body by structural division of the state material reserve of goods from the state material reserve

Chapter 1. General provisions

1. These rules and terms of submission of the register of the written-out documents for release of authorized body by structural division in the field of the state material reserve of goods from the state material reserve (further - Rules) are developed according to Item 3 of article 424 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 and terms of submission of the register of the written-out documents for release of authorized body by structural division in the field of the state material reserve (further - structural division) goods from the state material reserve (further - the Register).

2. The register is subdivided into the following types:

1) next - the register represented by structural division for the accounting period in which for the first time there was obligation on submission of the Register and for the accounting periods following such period;

2) additional - the register represented by structural division in case of modification and (or) amendments in earlier provided register for the accounting period to which these changes and (or) amendments belong.

Chapter 2. Procedure and terms of submission of the Register

3. The register is constituted by structural division after release of goods from the state material reserve.

4. The register is submitted structural division on papers in duplicate in the state or Russian languages in body of state revenues in the place of registration accounting of structural division. One copy of the Register returns to structural division with mark of body of state revenues.

5. The accounting period for submission of the Register is quarter.

6. The register is submitted no later than the 15th day of the second month following reporting quarter in time.

7. The register is intended for reflection of data on the documents which are written out by structural division on the goods issued from the state material reserve during the accounting period.

8. The register is filled in with ball or fountain pen, black or blue ink, header printing symbols.

9. When filling the Register corrections, erasures and blots are not allowed.

10. The register is certified by seal of structural division and signed by person responsible for its creation, and also the head or the authorized officer of structural division.

Chapter 3. Explanations on filling of form of the Register

11. The form is filled as follows:

in shape quarter and year in which the Register is constituted are specified, at the same time quarter is specified in the Arab figures corresponding to sequence number of quarter;

in the Section of the "General Information about the Taxpayer" form individual identification number (business and identification number) of the taxpayer, the Register type are specified (next or additional, the mark is made in the corresponding cell);

in the Section of the "Tax Amount on Value Added on the Realized Goods" form are specified:

in the column A - sequence number of line;

in the column B - individual identification number (business and identification number) of the taxpayer buyer;

in the column C - document number on release of goods from the state material reserve;

in the column D - date of the statement of the document for release of goods from the state material reserve;

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