ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 5, 2018 No. 122

About approval of Rules and forms of submission of the conclusion of the employee of authorized organization in the sphere of civil aviation participating in conducting thematic check on confirmation of reliability of the tax amounts on value added shown to return, the implementation of flight by the aircraft of foreign airline confirming the fact and quantity of the realized fuels and lubricants (by airlines)

According to the subitem 4) Item 3 of article 388 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 of submission of the conclusion of the employee of authorized organization in the sphere of civil aviation participating in conducting thematic check on confirmation of reliability of the tax amounts on value added shown to return, the implementation of flight by the aircraft of foreign airline confirming the fact and quantity of the realized fuels and lubricants (by airlines) according to appendix 1 to this order;

2) form of the conclusion of the employee of authorized organization in the sphere of civil aviation participating in conducting thematic check on confirmation of reliability of the tax amounts on value added shown to return, the implementation of flight by the aircraft of foreign airline confirming the fact and quantity of the realized fuels and lubricants according to appendix 2 to this order.

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.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 5, 2018 No. 122

Rules of submission of the conclusion of the employee of authorized organization in the sphere of civil aviation participating in conducting thematic check on confirmation of reliability of the tax amounts on value added shown to return, the implementation of flight by the aircraft of foreign airline confirming the fact and quantity of implemented it is combustible lubricants (by airlines)

Chapter 1. General provisions

1. These rules of submission of the conclusion of the employee of authorized organization in the sphere of civil aviation participating in conducting thematic check on confirmation of reliability of the tax amounts on value added shown to return, the implementation of flight by the aircraft of foreign airline confirming the fact and quantity of the realized fuels and lubricants (by airlines) (further - Rules) are developed according to the subitem 4) of Item 3 of article 388 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 submission of the conclusion of the employee of authorized organization in the sphere of civil aviation participating in conducting thematic check on confirmation of reliability of the tax amounts on value added shown to return the implementation of flight by the aircraft of foreign airline confirming the fact and quantity of the realized fuels and lubricants (by airlines).

Chapter 2. Procedure for submission of the conclusion of the employee of authorized organization in the sphere of civil aviation participating in conducting thematic check on confirmation of reliability of the tax amounts on value added shown to return, the implementation of flight by the aircraft of foreign airline confirming the fact and quantity of the realized fuels and lubricants (by airlines)

2. Bodies of state revenues within 5 (five) working days from start date of thematic check request from authorized organization in the sphere of civil aviation of the offer on the candidate for the representative for participation in conducting thematic check.

3. The authorized organization in the sphere of civil aviation within 5 (five) working days from the date of receipt of request presents the candidate for the representative for participation in conducting thematic check.

4. The employee of authorized organization in the sphere of civil aviation participating in conducting thematic check provides submission of the conclusion of the employee of authorized organization in the sphere of civil aviation participating in conducting thematic check on confirmation of reliability of the tax amounts on value added shown to return, the implementation of flight by the aircraft of foreign airline confirming the fact and quantity of the realized fuels and lubricants (by airlines) (further - the conclusion) in form according to appendix 2 to this order.

5. The conclusion is submitted to the official of body of state revenues who is the participant of tax audit within 15 (fifteen) working days from the date of receipt of request.

6. The conclusion is signed by the employee of authorized organization in the sphere of civil aviation.

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 5, 2018 No. 122

form

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