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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 16, 2018 No. 204

About approval of Rules of tax exemption on commodity import value added within the Eurasian Economic Union

(as amended of the Order of the Minister of Finance of the Republic of Kazakhstan of 04.05.2021 No. 426)

According to Item 2 of article 451 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 the enclosed Rules of tax exemption on commodity import value added within the Eurasian Economic Union.

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.

Minister

B. Sultanov

It is approved

Deputy prime minister of the Republic of Kazakhstan Minister of Agriculture of the Republic of Kazakhstan

February 26, 2018

 

U. Shukeev

It is approved

Minister of Health of the Republic of Kazakhstan

March 7, 2018

 

E.Birtanov

It is approved

Minister of the defense and aerospace industry of the Republic of Kazakhstan

March 19, 2018

 

B. Atamkulov

It is approved

Chairman of National Bank of the Republic of Kazakhstan

"___" __________ 2018

 

D. Akishev

It is approved

Acting as Chairman of National Bank of the Republic of Kazakhstan

March 29, 2018

 

O. Smolyakov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 16, 2018

Rules of tax exemption on commodity import value added within the Eurasian Economic Union

Chapter 1. General provisions

1. These rules of tax exemption on commodity import value added within the Eurasian Economic Union (further - Rules) determine procedure for tax exemption on commodity import value added within the Eurasian Economic Union.

2. Commodity import on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union is exempted from the value added tax in case of submission of the statement for commodity importation and payment of indirect taxes to body of state revenues with the relevant documents provided by these rules.

3. When importing banknotes and coins of national and foreign currency (except the banknotes and coins representing cultural historical value), and also securities shipping documents are submitted.

4. When importing raw materials for production of bank notes performed by National Bank of the Republic of Kazakhstan and its organizations the following documents are submitted:

1) confirmation of National Bank of the Republic of Kazakhstan about purpose of the imported raw materials for production of bank notes;

2) the obligation of the consignee about target use of raw materials for production of bank notes in form according to appendix 1 to these rules.

5. In case of commodity import, except for excisable, imported as the humanitarian assistance according to the procedure, determined by the Government of the Republic of Kazakhstan, the following documents are submitted:

1) shipping documents and (or) confirmation of the diplomatic or equated to them representations with indication of the status of imported goods as the humanitarian assistance;

2) the confirmation of the sender of goods including constituted in foreign language, confirming the fact of voluntary conveyance of goods;

3) the obligation of the receiver about target use of goods only for the humanitarian assistance completed in form according to appendix 2 to these rules.

6. In case of commodity import, except for excisable, imported through the states, the governments of the states, the international organizations for the purpose of the charitable help, rendering technical assistance, the following documents are submitted:

1) for the goods imported for charitable purposes through the states, the governments of the states and the international organizations:

shipping documents and (or) confirmation of the diplomatic or equated to them representations with indication of the status of imported goods for charitable purposes;

the relevant agreements, agreements establishing commodity importation for charitable purposes;

2) for the goods imported as technical assistance:

shipping documents and (or) confirmation of the diplomatic or equated to them representations in which the name of the program and details of the project (contract) on technical assistance for which accomplishment commodity importation is performed are specified;

the draft copy (contract) on technical assistance for which accomplishment goods are delivered.

At the same time the competent authority from the Kazakhstan side controlling accomplishment of the program of technical assistance provides information on execution of the project in body of state revenues. For the purpose of ensuring identification of imported goods to the goods provided to import in introduced drafts, the inventory in these projects are specified separately.

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