THE ORDER OF THE FIRST DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 20, 2019 No. 1030

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 "About customs regulation in the Republic of Kazakhstan" I ORDER:

1. Approve:

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

2) 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. Declare invalid the 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" (it is registered in the Register of state registration of regulatory legal acts at No. 16681, it is published on April 12, 2018 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan).

3. 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.

4. This order becomes effective after ten calendar days after day of its first official publication.

Appendix 1

to the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan the Minister of Finance of the Republic of Kazakhstan of September 20, 2019 No. 1030

Requirements to system of accounting of goods

1. The system of accounting of goods of persons applying for inclusion in the register of owners of free warehouses, allowing to compare the data provided to bodies of state revenues when making customs transactions with data on carrying out economic activities 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.

2. The system of accounting of goods of persons applying for inclusion in the register of 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) to bodies of state revenues, meets the following requirements:

1) the system of accounting of goods is conducted in the information system providing logging of actions of users;

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

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

4) is provided by remote access to officials of bodies of state revenues, to one of stated below methods:

using integration interaction with information system of bodies of state revenues which conforms to the requirements established by the legislation of the Republic of Kazakhstan in the field of informatization;

by means of the WEB INTERFACE with use of login and the password and (or) digital signature.

Appendix 2

to the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan the Minister of Finance of the Republic of Kazakhstan of September 20, 2019 No. 1030

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 according to Item 2 of article 436 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" (further - the Code).

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, the basis of conducting check on availability of system of accounting of goods is the statement for inclusion in the register of owners of free warehouses (further - the application) submitted according to article 518 of the Code.

Application is issued in form according to appendix 25 to the order of the acting minister of finance of the Republic of Kazakhstan of July 10, 2020 No. 665 "About approval of Rules of rendering the state services by bodies of state revenues of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 20955).

3. For Authorized Economic Operators (further - UEO) the basis of conducting check on availability of system of accounting of goods is the application submitted according to article 533 of the Code in the form approved by the decision of Board of the Eurasian economic commission of September 26, 2017 No. 128 "About the statement for inclusion in the register of Authorized Economic Operators".

4. Verification of presence of system of accounting of goods at persons applying for inclusion in the register of free warehouses, registers of persons performing activities in the field of customs affairs and at the faces included in such registers is carried out according to the subitem 13) of Item 1 of article 424 of the Code.

Within two working days following behind day of completion of check, the official of bodies of state revenues constitutes the conclusion about results of check of system of accounting of goods (further - the conclusion) in form according to appendix to these rules.

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