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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of April 6, 2018 No. 174

About approval of the list and selection criteria of the objects of religious appointment imported by the religious associations registered in judicial authorities of the Republic of Kazakhstan which are exempted from the value added tax

According to the subitem 13) of Item 1 of article 399 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)

1. Approve enclosed:

1) the list of the objects of religious appointment imported by the religious associations registered in judicial authorities of the Republic of Kazakhstan which are exempted from the value added tax;

2) selection criteria of the objects of religious appointment imported by the religious associations registered in judicial authorities of the Republic of Kazakhstan which are exempted from the value added tax.

2. Declare invalid the order of the Government of the Republic of Kazakhstan of April 14, 2014 No. 352 "About approval of the list and selection criteria of the objects of religious appointment imported by the religious associations registered in judicial authorities of the Republic of Kazakhstan which are exempted from the value added tax" (SAPP of the Republic of Kazakhstan, 2014, No. 27, by the Art. 225).

3. This resolution becomes effective after ten calendar days after day of its first official publication.

Prime Minister of the Republic of Kazakhstan

B. Sagintayev

Approved by the Order of the Government of the Republic of Kazakhstan of April 6, 2018, No. 174

The list of the objects of religious appointment imported by the religious associations registered in judicial authorities of the Republic of Kazakhstan which are exempted from the value added tax

Code of the CN FEA EEU

Description of goods *

from 9403 30 910 0

icon case, case altar

from 9403 30 990 0

vestments on throne (altar), iconostasis (includes framework, set of icons, imperial and diaconal gate, icon cases hinged and floor, high place with seat, shade over throne), ambon with lattice on solea, altar, vestments on altar

from 6304 91 000 0 of 6304 92 000 0 of 6304 93 000 0 of 6304 99 000 0

banners

from 7114

from 8306

eucharistic set (includes liturgical vessels with religious symbolics, chalice, paten, asterisk, spear, spoon, tarel, tabernacle, pyx), font, salary on the gospel, panagia

from 8306 10 000 0

bell or set of bells for church rings (liturgical appointment)

from 4420 90 990 0

from 7114

from 8306

ark, staff (liturgical appointment)

from 9403 10 580 9

table panikhidny

from 7114

from 8306

prednosny cross, nakupolny cross, altar cross, nadaltarny cross, reliquary cross (cross engolpion), wreaths, reliquary

from 7114

from 8306

candlestick church (altar, floor)

from 8306

cancer, tomb

from 9403 30 190 0

analogion

from 9401 61 000 0

church throne

from 9701

icon (the size it is at least 50*50)

from 4418 20

imperial and (or) diaconal gate

from 7114

from 8306

censer, incensory, ladanka

* Note: objects of religious appointment are determined by the Commodity Nomenclature of Foreign Economic Activity code according to the decision of Council of the Eurasian economic commission of July 16, 2012 No. 54 "About approval of the single Commodity nomenclature of foreign economic activity of the Customs union and the Common customs tariff of the Customs union" and description of goods.

Approved by the Order of the Government of the Republic of Kazakhstan of April 6, 2018 No. 174

Selection criteria of the objects of religious appointment imported by the religious associations registered in judicial authorities of the Republic of Kazakhstan which are exempted from the value added tax

Selection of the objects of religious appointment imported by the religious associations registered in judicial authorities of the Republic of Kazakhstan which import is exempted from the value added tax (further - subject) is performed according to the following criteria:

1) the subject is used in the cult building (construction) or the room for holding religious actions outside the cult building (construction) and in their territory;

2) the subject is intended for making of church service, religious practice, ceremonies or external, interior decor of the cult building (construction) or the room when holding religious actions outside the cult building (construction);

3) the subject belongs to the corresponding religion of religious consolidation;

4) the subject is acquired by the corresponding religious consolidation;

5) the cost of one subject exceeds one thousand monthly settlement indicators.

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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