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

of December 26, 2019 No. 1424

About approval of the Inventory on which the obligation on execution of accompanying waybills extends to goods, and also Rules of execution of accompanying waybills on goods and their document flow

(as amended on 26-12-2023)

According to article 176 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), the Law of the Republic of Kazakhstan "About ratification of the Agreement on the mechanism of traceability of the goods imported on customs area of the Eurasian Economic Union" by PRIKAZYVAYU:

1. Approve enclosed:

1) the Inventory on which the obligation on execution of accompanying waybills extends to goods (further – the Inventory), according to appendix 1 to this order;

2) Rules of execution of accompanying waybills on goods and their document flow according to appendix 2 to this order.

2. Recognize invalid some orders of the Minister of Finance of the Republic of Kazakhstan according to appendix 3 to this order (further - the List).

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 since January 1, 2020, except for Items 1, of 2, of 3, of 4, of 5, of 6, 8 and 9 Lists which become effective since April 1, 2020, and is subject to official publication.

The first Deputy Premier-Ministra of the Republic Kazakhstan - the Minister of Finance

A. Smailov

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 December 26, 2019 No. 1424

The inventory on which the obligation on execution of accompanying waybills extends to goods

№ of payment order

Description of goods

Start date of execution of accompanying waybills on goods

1.

Biofuel, production and which turnover is regulated by the Law of the Republic of Kazakhstan "About state regulation of production and turnover of biofuel"

April 1, 2023

2.

Ethyl alcohol and (or) alcoholic products, production and which turnover is regulated by the Law of the Republic of Kazakhstan "About state regulation of production and turnover of ethyl alcohol and alcoholic products"

April 1, 2023

3.

Separate types of oil products, production and which turnover is regulated by the Law of the Republic of Kazakhstan "About state regulation of production and turnover of separate types of oil products"

April 1, 2023

3-1.

Gazokhol, benzanol, nefras, mix of light hydrocarbons, ecological fuel according to the subitem 5) article 462 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code).

March 15, 2024

4.

The goods which are subject to traceability according to the Agreement on the traceability mechanism

April 1, 2023

5.

The goods imported on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union

April 1, 2023

6.

The goods which are exported from the territory of the Republic of Kazakhstan on the territory of state members of the Eurasian Economic Union

April 1, 2023

7

The goods imported on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union by codes of the CN FEA EEU 1001990000, 1001912000, 1001190000, 1001919000, 1001110000, 1001911000, 0708100000, 0710210000, 0713101000, 0713109001, 0713109009, 0713200000, 0713400000, 1002100000, 1002900000, 1003100000, 1003900000, 1004100000, 1004900000, 1005109000, 1005900000, 1007109000, 1008100001, 1008100009, 1008900000, 1103119000, 1103192000, 1103199009, 1103202500, 1103203000, 1104290400, 1104290500, 1201100000, 1201900000, 1204001009, 1204009000, 1205101000, 1206009100, 1206009900, 1207600000, 1207992000, 1209210000, 1209298000, 2005400000, 2302109000, 2302301000, 2302309000, 2302400800, 2302409000, 2304000001, 2306300000, 2309903100, 2309909601, 3501105000, 5301210000, 5301290000

February 10, 2023

8

The goods which are exported from the territory of the Republic of Kazakhstan on the territory of state members of the Eurasian Economic Union by codes of the CN FEA EEU 1001990000, 1001912000, 1001190000, 1001919000, 1001110000, 1001911000, 0708100000, 0710210000, 0713101000, 0713109001, 0713109009, 0713200000, 0713400000, 1002100000, 1002900000, 1003100000, 1003900000, 1004100000, 1004900000, 1005109000, 1005900000, 1007109000, 1008100001, 1008100009, 1008900000, 1103119000, 1103192000, 1103199009, 1103202500, 1103203000, 1104290400, 1104290500, 1201100000, 1201900000, 1204001009, 1204009000, 1205101000, 1206009100, 1206009900, 1207600000, 1207992000, 1209210000, 1209298000, 2005400000, 2302109000, 2302301000, 2302309000, 2302400800, 2302409000, 2304000001, 2306300000, 2309903100, 2309909601, 3501105000, 5301210000, 5301290000

February 10, 2023

 

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 December 26, 2019 No. 1424

Rules of execution of accompanying waybills on goods and their document flow

Chapter 1. General provisions

1. These rules of execution of accompanying waybills on goods and their document flow (further – Rules) are developed according to article 176 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further – the Tax code), the Law of the Republic of Kazakhstan "About ratification of the Agreement on the mechanism of traceability of the goods imported on customs area of the Eurasian Economic Union" and determine procedure for execution of the accompanying waybills on goods (further – SNT) intended for control of movement of goods.

2. SNT for the purposes of the taxation, and also tax and customs administration is:

1) the shipping document including confirming shipment of goods to the taxpayer;

2) source accounting document.

3. Within these rules the following concepts and reducings are used:

1) retail trade – business activity on sale to the buyer of the goods intended for the personal, family, home or other use which is not connected with business activity;

2) virtual warehouse – the module of information system of electronic invoices (further – IS ESF) intended for providing in the automatic mode of functioning of the mechanism of traceability of goods in the territory of the Republic of Kazakhstan;

3) identification number (ID) of warehouse – number of registration of virtual warehouse of the taxpayer in IS ESF;

4) goods – any personal estate, including currency of state members of the Eurasian Economic Union (further – EEU), securities and (or) currency values, travel checks, electrical energy, and also other moved things equated to real estate according to the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan";

5) ID of goods – automatically the generated identifier for goods in virtual warehouse;

6) movement of goods – movement of the territories of the Republic of Kazakhstan and (or) import to the territory of the Republic of Kazakhstan and (or) export from the territory of the Republic of Kazakhstan of goods within one person.

4. Types of virtual warehouses:

1) "Warehouse" – prime storage of the taxpayer (creation of several warehouses is admissible);

2) "Unallotted warehouse" – the warehouse created automatically for users of IS ESF and for the receivers enabling sales of goods in retail trade, including who are not registered in IS ESF;

3) "Sales point" – the place of sale of goods, sales point which is in trade floor of shop;

4) "Archive" – storage location automatically written off goods of the taxpayer to whom in case of registration of SNT the mark "Small Outlet" is appropriated.

5. Signs of virtual warehouses:

1) "Priority warehouse" – the warehouse determined by the participant of IS ESF for automatic receipt and goods write-off from virtual warehouse;

2) "Goods receipt warehouse according to declarations on goods" – warehouse for automatic goods receipt according to declarations on goods;

3) "Public warehouse" – the warehouse provided by the buyer to the supplier for the choice of warehouse during the moving and sales of goods;

4) "Warehouse of participants of joint activities" – the warehouse used by participants of joint activities (further – Warehouse USD);

5) "Warehouse for leasing" – warehouse for joint use with various partners (the supplier or the receiver) during certain time;

6) "Warehouse on raw materials supplied by the customer conversion" – the warehouse used by the provider and the processor of raw materials;

7) "Warehouse of the reorganized person" – the warehouse used by reorganization of the company.

5-1. The data on remaining balance of goods entered in the magazine of forms of virtual warehouse through the Remaining balance form are subject to compliance to data by the actual quantity of remaining balance of goods in warehouse.

The data on the goods made in the territory of the Republic of Kazakhstan introduced in the magazine of forms of virtual warehouse through the Production form are subject to compliance to data by the actual quantity of remaining balance of goods in warehouse.

Chapter 2. Procedure for execution of the accompanying waybill on goods and their document flow

6. SNT is drawn up electronically in IS ESF, except for the case specified in Item 64 of these rules when SNT is subject to registration on paper.

SNT is drawn up by the supplier (when importing – the receiver) in form according to appendix 1 to these rules, in the state or Russian languages by means of the Virtual Warehouse module.

On the goods specified in lines, sequence numbers 5, of 6, 7 and 8 Inventories, SNT is drawn up without use of the Virtual Warehouse module.

In case of registration of SNT on papers the supplier (when importing – the receiver) keeps the Magazine of registration and accounting of paper accompanying waybills for goods (further – the Magazine) in form according to appendix 2 to these rules.

7. During the moving, sales of goods on the territory of the Republic of Kazakhstan, and also when exporting out of limits of the Republic of Kazakhstan SNT is drawn up in national currency of the Republic of Kazakhstan, except for the following cases in case of which it is drawn up in foreign currency:

1) according to bargains (transactions) on sales of goods concluded (made) within the agreement (contract) on the Section of products;

2) according to transactions (transactions) on sales of goods for export assessed on zero tax rate on value added (further – the VAT) according to Articles 386, 446 and 449 Tax codes;

3) on the turnovers on realization assessed on zero rate of the VAT according to Item 3 of article 393 of the Tax Code.

8. In case of commodity importation on the territory of the Republic of Kazakhstan SNT is written out in national currency or in the currency specified in the invoice (invoice).

9. SNT is considered drawn up if:

1) conforms to the requirements established by the tax legislation of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan "About the electronic document and the digital signature" (further – the Law on the electronic document) and to these rules;

2) registration number in IS ESF is electronically assigned to SNT;

3) SNT is on paper registered in the Magazine.

10. Integration interaction of external accounting systems of taxpayers with the Virtual Warehouse module IS ESF is performed by means of the API mechanisms allowing external accounting systems to carry out in IS ESF all transactions provided by business processes in the Web application by integration of IS ESF with accounting systems of participants of IS ESF.

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