Order of the Government of the Republic of Kazakhstan "About approval of the list and selection criteria of the objects of religious appointment imported..."

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

(as amended of the Order of the Government of the Republic of Kazakhstan of 30.12.2022 No. 1125)

According to the subitem 13) of Item 1 of article 399 of the Code of the Republic of Kazakhstan "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 29 000 0	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 September 14, 2021 No. 80 "About approval of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union and the Common customs tariff of the Eurasian Economic Union, and also about change and recognition voided some decisions of Council of the Eurasian economic commission" 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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