ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 23, 2018 No. 263

About approval of Rules of submission of obligations about export (import) of products of conversion and their execution, and also their form

According to Item 6 of Article 449 and Item 3 of article 465 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 enclosed:

1) Rules of submission of obligations about export (import) of products of conversion and their execution according to appendix 1 to this order;

2) obligation form of export of products of conversion according to appendix 2 to this order;

3) obligation form of import of products of conversion according to appendix 3 to this order.

2. Recognize invalid:

1) the order of the Minister of Finance of the Republic of Kazakhstan of March 31, 2015 No. 240 "About approval of Rules of submission of the obligation about export (import) of products of conversion and its execution, form of submission of the obligation of export (import) of products of conversion" (it is registered in the Register of state registration of regulatory legal acts at No. 11013, it is published on June 1, 2015 in information system of law of Ad_let);

2) the order of the Minister of Finance of the Republic of Kazakhstan of December 24, 2015 No. 683 "About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of March 31, 2015 No. 240 "About approval of Rules of submission of the obligation about export (import) of products of conversion and its execution, form of submission of the obligation of export (import) of products of conversion" (it is registered in the Register of state registration of regulatory legal acts at No. 12722, it is published on January 26, 2016 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.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 23, 2018 No. 263

Rules of submission of obligations about export (import) of products of conversion and their execution

Chapter 1. General provisions

1. These rules of submission of obligations about export (import) of products of conversion and their execution (further - Rules) are developed according to Item 6 of Article 449 and Item 3 of article 465 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 obligations about export (import) of products of conversion and their execution.

Chapter 2. Procedure for submission of the obligation about export of products of conversion

2. When importing raw materials supplied by the customer to conversion from the territory of state members of the Eurasian Economic Union on the territory of the Republic of Kazakhstan the taxpayer of the Republic of Kazakhstan performing raw materials supplied by the customer conversion represents to body of state revenues in the location the obligation about export of products of conversion no later than the 20th following after month in which raw materials supplied by the customer are accepted on accounting.

If before the expiration of export of the products of conversion specified in the obligation about export of products, the supplementary agreement makes changes to the agreement (contract) on prolongation of term of conversion of raw materials supplied by the customer, on such changes the taxpayer by withdrawal of earlier provided obligation about export of products of conversion at the same time represents the new obligation about export of products of conversion before the expiration specified in the previous obligation about export of products of conversion.

At the same time the raw materials supplied by the customer conversion term specified in the obligation (obligations) about export of products of conversion cannot exceed two years from acceptance date on raw materials supplied by the customer accounting.

The obligation about export of products of conversion is submitted in attendance procedure on paper, is filled in with ball or fountain pen, black or blue ink, header printing symbols or with use of the printer.

When filling the obligation about export of products of conversion corrections, erasures and blots are not allowed.

The obligation about export of products of conversion is on paper signed by the taxpayer or his authorized representative and certified by seal of the taxpayer (in case of its availability).

The obligation about export of products of conversion on paper is submitted in duplicate in body of state revenues in the location of the taxpayer performing raw materials supplied by the customer conversion, one of which returns to the taxpayer or his authorized representative with mark of body of state revenues about acceptance.

3. About export of products of conversion are applied to the obligation:

1) the documents confirming raw materials supplied by the customer import:

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