JOINT ORDER OF THE CHAIRMAN OF THE AGENCY OF CUSTOMS CONTROL OF THE REPUBLIC OF KAZAKHSTAN, AND CHAIRMAN OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 13, 2004 No. 220, on May 13, 2004 No. 230

About approval of rules of interaction of bodies of Tax Service and customs authorities of the Republic of Kazakhstan in case of change of payment due date of the value added tax on imported goods

1. Approve the enclosed Rules of interaction of bodies of Tax Service and customs authorities of the Republic of Kazakhstan in case of change of payment due date of the value added tax on imported goods.

2. To management of methodology of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Esmaganbetova Zh. S.) provide state registration of this order in the Ministry of Justice of the Republic of Kazakhstan.

3. To impose control of execution of this order on the Vice-chairman of the Agency of customs control of the Republic of Kazakhstan Amanbayev M. E. and First deputy Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan Usenova N. D.

4. This order becomes effective from the date of signing.

Approved by the Joint order of the Chairman of the Agency of customs control of the Republic of Kazakhstan of May 13, 2004 No. 220 and the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of May 13, 2004 No. 230 About approval of rules of interaction of bodies of Tax Service and customs authorities of the Republic of Kazakhstan in case of change of payment due date of tax on added, cost on imported goods

Rules of interaction of bodies of Tax Service and customs authorities of the Republic of Kazakhstan in case of change of payment due date of the value added tax on imported goods

1. General provisions

1. These rules are developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and the Customs code of the Republic of Kazakhstan and determine order of interaction between bodies of Tax Service and customs authorities of the Republic of Kazakhstan in case of change of payment due date of the value added tax (further - the VAT) for imported goods.

2. The decision of bodies of Tax Service on change of payment due date of the VAT for imported goods in the form established by the authorized state body providing tax control behind execution of the tax liabilities before the state (daleeresheniye) is drawn up on the form of body of Tax Service.

3. If other is not stipulated in Item 4 these rules, the Decision is drawn up in triplicate:

the first - for representation of the VAT by the payer in the relevant customs authority performing customs clearance of imported goods (further - customs authority);

the second - for the payer of the VAT;

third - is stored in body of Tax Service.

4. If the customs clearance of imported goods is performed in several customs authorities, the Decision is drawn up for each customs authority separately.

2. Procedure for idea by customs authorities of Confirmation of implementation of customs clearance of imported goods with change of payment due date of the VAT

5. The decision, the copy of the application according to which the Decision is made are the basis for acceptance of change of payment due date of the VAT by customs authority in case of customs regime "Release of goods for free circulation".

6. The customs clearance of imported goods with change of payment due date of the VAT is performed in the customs authority specified in the Decision.

7. The documents specified in Item 5 of these rules are represented by the payer of the VAT to customs authority to or in day of submission of the cargo customs declaration (further - GTD).

8. The customs authority represents Confirmation about implementation of customs clearance of imported goods with change of payment due date of the VAT in form, according to appendix 1 to these rules (daleepodtverzhdeniye), within three working days after completion of customs clearance to tax authority in place of registration of the payer of the VAT.

9. Confirmation is drawn up by customs authority on each GTD confirming completion of customs clearance.

10. Confirmation is drawn up on the form of customs authority.

3. Submission by tax authorities of information on execution by the payer of the VAT of the tax liabilities on the VAT for imported goods on which the payment due date is changed

11. No later than three working days after the term of submission of the declaration on the VAT for tax period in which there came completion date the payer of the VAT of the tax liabilities on the VAT for imported goods on which the payment due date is changed tax authorities send to customs authority Information on execution by the payer of the VAT of the tax liabilities on the VAT for imported goods on which the payment due date, in form, according to appendix 2 to these rules is changed.

12. Information on execution by the payer of the VAT of the tax liabilities on the VAT for imported goods on which the payment due date is changed is drawn up on the form of tax authority.

13. On the amount of outstanding debt tax authorities charge penalty fee from the first day after the expiration of the three-months period from the date of adoption of the cargo customs declaration by customs authority.

14. The outstanding debt taking into account penalty fee is subject to collection by tax authorities from the payer of the VAT and to transfer on code of single budget classification of the income (further - code of budget classification on the VAT for imported goods (105102, 105105).

Appendix 1

to Rules of interaction of bodies of Tax Service and customs authorities of the Republic of Kazakhstan in case of change of payment due date of the value added tax on imported goods

                  Form of customs authority

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                         Налоговый комитет по
                    _____________________________
                  (Наименование Налогового комитета)

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