ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 13, 2018 No. 174

About approval of Rules of control of the tax discharge on value added on exhibition and fair trade

According to item 4 of article 454 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 control of the tax discharge on value added on exhibition and fair trade.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of January 21, 2015 No. 42 "About approval of Rules of control of the tax discharge on value added on exhibition and fair trade" (registered in the Register of state registration of regulatory legal acts at No. 10299, published on March 13, 2015 in information system of law of regulatory legal acts of the Republic of Kazakhstan 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.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 13, 2018 No. 174

Rules of control of the tax discharge on value added on exhibition and fair trade

Chapter 1. General provisions

1. These rules of control of the tax discharge on value added on exhibition and fair trade (further – Rules) are developed according to item 4 of article 454 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for control of the tax discharge on value added (further – the VAT) by exhibition and fair trade of the goods imported on the territory of the Republic of Kazakhstan from the territory of other state member of the Eurasian Economic Union.

2. Action of these rules does not extend to the organization and holding exhibitions which do not provide sales of goods (objects) shown at these exhibitions.

3. The taxpayer of the Republic of Kazakhstan organizing exhibition and fair trade (further - the organizer), in writing notifies on carrying out exhibition and fair trade body of state revenues in the location in 10 (ten) working days prior to its carrying out in form according to appendix 1 to these rules, with the participant list of trade from state members of the Eurasian Economic Union.

Are applied to the notification on carrying out exhibition and fair trade:

1) the copy of the decision of the organizer (organizers) of exhibition and fair trade on holding such exhibition and (or) fair with indication of its purpose and appointment, the head assured by signatures and the chief accountant (in case of its availability), and also seal of the organizer (except for the legal entities belonging to subjects of private entrepreneurship);

2) it is excluded according to the Order of the deputy. The deputy prime minister - the deputy. The Minister of Finance of the Republic of Kazakhstan of 20.03.2023 No. 286

3) the document confirming coordination of time and the venue of exhibition and fair trade with local executive body of the corresponding territory.

Modification and amendments in the notification on carrying out exhibition and fair trade is made by the organizer by withdrawal of earlier provided notification with simultaneous submission of the new notification.

Chapter 2. Procedure for control of the tax discharge on value added on exhibition and fair trade

4. Bodies of state revenues examine the goods intended for realization in exhibition and fair trade, venues of exhibition and fair trade.

5. In case of acquisition by the taxpayer of the Republic of Kazakhstan on exhibition and fair trade of the goods which are earlier imported on the territory of the Republic of Kazakhstan from the territory of state member of the Eurasian Economic Union on which the VAT was not paid payment of the VAT it is performed by the owner of goods in the presence of the contract (contract) of purchase and sale of goods with the participant of exhibition and fair trade taxpayer (payer) of state member of the Eurasian Economic Union.

At the same time one copy of the agreement (contract) of purchase and sale of the goods specified in this Item is transferred by the participant of exhibition and fair trade taxpayer (payer) of state member of the Eurasian Economic Union to the organizer.

6. In the absence of the contract (contract) for purchase and sale of goods with the taxpayer of the Republic of Kazakhstan, payment of the VAT on such goods is performed by the organizer of exhibition and fair trade.

7. Upon completion of exhibition and fair trade in the organizer of exhibition and fair trade the report on carrying out exhibition and fair trade on form according to appendix 2 to these rules (further – the report) no later than the 20th following after month of completion of exhibition and fair trade is submitted in body of state revenues in the location.

8. To the report it is applied:

1) the contract with the participant of exhibition and fair trade taxpayer (payer) of state member of the Eurasian Economic Union based on which goods in exhibition and fair trade are realized;

2) the payment document about payment of the VAT;

3) the document confirming commodity importation on the territory of the Republic of Kazakhstan by the participant of exhibition and fair trade taxpayer (payer) of state member of the Eurasian Economic Union;

4) the document confirming commodity exportation from the territory of the Republic of Kazakhstan by the participant of exhibition and fair trade - the taxpayer (payer) of state member of the Eurasian Economic Union after completion of exhibition (fair).

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