ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 15, 2018 No. 368

About approval of requirements to system of accounting of goods, Rules of carrying out verification of presence of system of accounting of goods and accounting of goods

According to Item 2 of Article 436, the subitem 3) of Item 1 of Article 517, the subitem 7) of Item 1 of article 532 of the Code of the Republic of Kazakhstan of December 26, 2017 "About customs regulation in the Republic of Kazakhstan" I ORDER:

1. Approve enclosed:

2) Requirements to system of accounting of goods according to appendix 1 to this order;

3) Rules of carrying out verification of presence of system of accounting of goods and accounting of goods according to appendix 2 to this order.

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.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of March 15, 2018 No. 368

Requirements to system of accounting of goods

The system of accounting of goods of persons applying for inclusion in the register of owners of free warehouses and Authorized Economic Operators, allowing to compare the data provided to bodies of state revenues, with data on carrying out economic activities and providing access (including removed for Authorized Economic Operators) to bodies of state revenues, meets the following requirements:

1) is provided by maintaining business and tax accounting of goods;

2) is reflected by accounting of goods in quantitative and value term by accounts of financial accounting.

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of March 15, 2018 No. 368

Rules of carrying out verification of presence of system of accounting of goods and accounting of goods

Chapter 1. General provisions

1. These rules of carrying out verification of presence of system of accounting of goods and accounting of goods (further - Rules) are developed in compliance by the subitem 3) of Item 1 of Article 517, the subitem 7) of Item 1 of article 532 of the Code of the Republic of Kazakhstan of December 26, 2017 "About customs regulation in the Republic of Kazakhstan" (further - the Code) and determine procedure for carrying out verification of presence of system of accounting of goods, at persons applying for inclusion in the register of owners of free warehouses and Authorized Economic Operators (further - UEO), and also accounting of goods by the persons owning and (or) using the goods placed under customs procedures.

Chapter 2. Procedure for carrying out verification of presence of system of accounting of goods

2. For persons applying for inclusion in the register of owners of free warehouses and UEO the basis of conducting check on availability of system of accounting of goods is the statement of the established sample approved by the order of the Minister of Finance of the Republic of Kazakhstan of January 30, 2018 No. 87 "About approval of forms of the statements provided by the Code No. 128 "About the statement for inclusion in the register of Authorized Economic Operators", given according to Articles 518, 533 Codes is registered in the state register of regulatory legal acts for No. 16368, the decision of Board of the Eurasian economic commission of September 26, 2017.

At the same time, the system of accounting of goods is performed once for the purpose of determination of compliance of person for inclusion in the corresponding register.

3. Verification of presence of system of accounting of goods at the persons applying for inclusion in registers performing activities in the field of customs affairs is carried out according to article 416 of the Code.

4. Remote verification of presence of system of accounting of goods is applied only to persons applying for inclusion in the register of UEO, and also the faces included in the register of UEO regarding accounting of goods.

In case of establishment of absence or discrepancy to the established requirements at persons applying for inclusion in the register of UEO, and also the faces included in the register of UEO, the official of body of state revenues passes the decision on refusal in inclusion of person in the register of UEO, and for the faces included in the register of UEO the decision on suspension of operations, according to article 534 of the Code is made.

5. According to article 424 of the Code when carrying out customs control depending on objects of customs control bodies of state revenues have the right to apply the measures providing carrying out customs control including to check availability of system of accounting of goods and accounting of goods.

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