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ORDER OF THE MINISTER OF AGRICULTURE OF THE REPUBLIC OF KAZAKHSTAN

of July 16, 2019 No. 261

About approval of Lists of medicines of any forms used (applied) in the field of veterinary science including pharmaceutical substances (active pharmaceutical substances); products of veterinary appointment, including prosthetic and orthopedic products, and the veterinary equipment; materials and medicines of any forms used (applied) in the field of veterinary science, including pharmaceutical substances (active pharmaceutical substances) and products of veterinary appointment, including prosthetic and orthopedic products, and the veterinary equipment completing for production which turnovers on realization and import are exempted from the value added tax

(as amended of the Order of the Minister of Agriculture of the Republic of Kazakhstan of 22.05.2023 No. 190)

According to the subitem 34) Article 394 and the subitem 11) Item 1 of article 399 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget (Tax code)" PRIKAZYVAYU:

1. Approve:

1) the list of medicines of any forms used (applied) in the field of veterinary science including pharmaceutical substances (active pharmaceutical substances); products of veterinary appointment, including prosthetic and orthopedic products, and the veterinary equipment; materials and medicines of any forms used (applied) in the field of veterinary science, including pharmaceutical substances (active pharmaceutical substances) and products of veterinary appointment, including prosthetic and orthopedic products, and the veterinary equipment completing for production which turnovers on realization are exempted from the value added tax according to appendix 1 to this order;

2) the list of medicines of any forms used (applied) in the field of veterinary science; products of veterinary appointment, including prosthetic and orthopedic products, and the veterinary equipment; materials, the equipment and medicines of any forms used (applied) in the field of veterinary science, and products of veterinary appointment, including prosthetic and orthopedic products, and the veterinary equipment completing for production which import is exempted from the value added tax according to appendix 2 to this order.

2. To provide to department of veterinary, phytosanitary and food safety of the Ministry of Agriculture 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) within ten calendar days from the date of state registration of this order the direction it in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries 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) within ten calendar days after state registration of this order the direction it the copy on official publication in periodic printing editions;

4) placement of this order on Internet resource of the Ministry of Agriculture of the Republic of Kazakhstan;

5) 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 Agriculture of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2), 3) and 4) of this Item.

3. To impose control of execution of this order on the supervising vice-Minister of Agriculture of the Republic of Kazakhstan.

4. This order becomes effective from the date of its first official publication.

Minister of Agriculture of the Republic of Kazakhstan

S. Omarov

It is approved

Ministry of Finance of the Republic of Kazakhstan

 

It is approved

Ministry of national economy of the Republic of Kazakhstan

 

Appendix 1

to the Order of the Minister of Agriculture of the Republic of Kazakhstan of July 16, 2019 No. 261

The list of medicines of any forms used (applied) in the field of veterinary science including pharmaceutical substances (active pharmaceutical substances); products of veterinary appointment, including prosthetic and orthopedic products, and the veterinary equipment; materials and medicines of any forms used (applied) in the field of veterinary science, including pharmaceutical substances (active pharmaceutical substances) and products of veterinary appointment, including prosthetic and orthopedic products, and the veterinary equipment completing for production which turnovers on realization are exempted from the value added tax

Sequence number

Code of the commodity nomenclature of foreign economic activity of the Eurasian Economic Union

Description of goods

Group 02. Meat and food meat offal

1.

0206 10 100 0, 0206 22 000 1,

0206 29 100 0, 0206 30 000 1,

0206 30 000 3, 0206 41 000 1,

0206 49 000 1, 0206 80 100 0,

0206 90 100 0

food offal of cattle, pigs, sheep, goats, horses, donkeys, mules or hinnies, fresh, cooled or refrigerated, used in case of production of pharmaceutical products

Group 05. The animal products which in other place are not named or not included

2.

0507 90 000 0

the horns of maral used in case of production of pharmaceutical products

Group 11. Products flour-grinding krupyanoy industries; malt; starches; inulin; wheaten gluten

3.

1108

starch wheat, corn, potato, the inulin used in case of production of pharmaceutical products

Group 12. Oilseeds and fruits; other seeds, fruits and grain; herbs and plants for the technical purposes; straw and fodder

4.

1211

plants, their separate parts (including seeds and fruits), fresh or dried, whole or crushed, crushed or ground, used in case of production of pharmaceutical products

Group 13. Shellac natural crude; gum, pitches and other vegetable juice and extracts

5.

1302

the juice and plant extracts, agar-agar, pectins used in case of production of pharmaceutical products

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