I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of August 13, 2019 No. 871

About approval of Rules and terms of realization of pilot project on compensation of tax amount on value added to the physical persons who are citizens of foreign states in case of commodity exportation out of limits of customs area of the Eurasian Economic Union, except for commodity exportation through the territories of state members of the Eurasian Economic Union (pilot project of "dachshunds of fra")

According to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve Rules and terms of realization of pilot project on compensation of tax amount on value added to the physical persons who are citizens of foreign states in case of commodity exportation out of limits of customs area of the Eurasian Economic Union, except for commodity exportation through the territories of state members of the Eurasian Economic Union (pilot project of "dachshunds of fra").

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

3) 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) and 2) of this Item.

3. This order becomes effective after ten calendar days after day of its first official publication and extends to the legal relationship which arose since August 15, 2019 and is effective till December 31, 2024 inclusive.

Approved by the Order of the acting minister of finance of the Republic of Kazakhstan of August 13, 2019 No. 871

Rules and terms of realization of pilot project on compensation of tax amount on value added to the physical persons who are citizens of foreign states in case of commodity exportation out of limits of customs area of the Eurasian Economic Union, except for commodity exportation through the territories of state members of the Eurasian Economic Union (pilot project of "dachshunds of fra")

Chapter 1. General provisions

1. These rules and terms of realization of pilot project on compensation of tax amount on value added to the physical persons who are citizens of foreign states in case of commodity exportation out of limits of customs area of the Eurasian Economic Union, except for commodity exportation through the territories of state members of the Eurasian Economic Union (pilot project of "dachshunds of fra") (further - Rules) are developed according to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) for the purpose of upgrade and enhancement of tax administration, assessment of economic effect and determine procedure for realization of pilot project of "dachshunds of fra".

2. In Rules the following basic concepts are used:

1) bodies of state revenues – territorial authorities of state revenues in the territory of which the taxpayers taking trade place in stationary shopping facilities of the "dachshunds of fra" participating in pilot project on right to use are registered in the place of implementation of activities;

2) the buyer - the physical person who is the citizen of the foreign state which is not state member of the Eurasian Economic Union;

3) system of "dachshunds of fra" - legal relationship between subjects of trading activity in system of "dachshunds of fra", physical persons, to the physical persons who are citizens of foreign states being citizens of foreign states, bodies of state revenues, the operator of system of "dachshunds of fra", the tax amounts arising in case of compensation on value added in case of commodity exportation out of limits of customs area of the Eurasian Economic Union, except for commodity exportation through the territories of state members of the Eurasian Economic Union;

4) the operator of system of "dachshunds of fra" - the legal entity the Global Blue company performing compensation of tax amount on value added to the physical persons who are citizens of foreign states in case of commodity exportation out of limits of customs area of the Eurasian Economic Union, except for commodity exportation through the territories of state members of the Eurasian Economic Union;

5) the subject of trading activity in system of "dachshunds of fra" – the subject of private entrepreneurship taking trade place in stationary shopping facilities of the "dachshunds of fra" participating in pilot project on right to use and being the taxpayer on value added.

Chapter 2. Participants of pilot project of "dachshunds of fra"

3. Participants of pilot project are:

1) the subject of trading activity in system of "dachshunds of fra";

2) the operator of system of "dachshunds of fra" - the Global Blue company;

3) bodies of state revenues.

Chapter 3. Rights and obligations

4. The subject of trading activity in system of "dachshunds of fra" fills and provides the document (check) of "dachshunds of fra" to the buyer if the cost of goods purchased constituted at least 20 (twenty) monthly settlement indicators established by the law on the republican budget existing for January 1 of the corresponding financial year.

5. The buyer can require filling and provision of the document (check) of "dachshunds of fra" in the presence of the check of cash register within one day in which the goods are acquired.

6. The subject of trading activity in system of "dachshunds of fra" processes the document (check) of "dachshunds of fra" based on one or several checks printed within one calendar day using cash register which address of installation (application) corresponds to the address of the stationary shopping facility.

7. The subject of trading activity in system of "dachshunds of fra" can demand from the buyer the identity document (passport) for the statement of the document (check) of "dachshunds of fra".

8. In case of presentation by the buyer of the identity document (passport), the subject of trading activity in system of "dachshunds of fra" performs proper filling, signing and provision to the buyer of the completed document form (check) of "dachshunds of fra", the check of cash register, the electronic invoice.

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