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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 16, 2020 No. 1104

About approval of Rules and terms of realization of pilot project on execution of accompanying waybills on goods and their document flow

(as amended of the Order of the Minister of Finance of the Republic of Kazakhstan of 26.03.2021 No. 253)

According to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve Rules and terms of realization of pilot project on execution of accompanying waybills on goods and their document flow.

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.

Minister of Finance of the Republic of Kazakhstan

E.Zhamaubayev

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of November 16, 2020 No. 1104

Rules and terms of realization of pilot project on execution of accompanying waybills on goods and their document flow

Chapter 1. General provisions

1. These rules and terms of realization of pilot project on execution of accompanying waybills on goods and their document flow (further - Rules) are developed according to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure and terms of realization of pilot project by execution of accompanying waybills on goods and their document flow (further - the Pilot project).

2. Within these rules the following concepts are used:

1) excise goods - ethyl alcohol, alcoholic products, gasoline, diesel fuel, tobacco products;

2) raw materials supplied by the customer - the raw materials intended for conversion;

3) primary accompanying waybill on goods (further - SNT) - SNT which is drawn up in case of commodity importation on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union (further - EEU);

4) retail trade - sale by the entrepreneur to the buyer of the goods intended for the personal, family, home or other use which is not connected with business activity;

5) virtual warehouse - the module of information system of electronic invoices (further - IS ESF) intended for control of movement of goods in the automatic mode;

6) goods from the list of withdrawal of the World Trade Organization (further - the WTO) - goods, code of the commodity nomenclature of foreign economic activity (further - the Commodity Nomenclature of Foreign Economic Activity) which EEU and the name are included in the Inventory to which the Republic of Kazakhstan according to obligations assumed as condition of accession to the WTO applies rates of import customs duties lower in comparison with rates of duties of the Common customs tariff of the EEU approved according to the international treaty which participant is the Republic of Kazakhstan, according to the decision of Council of the Eurasian economic commission of October 14, 2015 No. 59;

7) passenger vehicles - the vehicle intended for transportation of passengers and baggage, spaciousness to 9 people including the driver whose permitted maximum load-carrying capacity does not exceed 3,5 of tons;

8) identification number (ID) of warehouse - number of registration of virtual warehouse of the taxpayer in IS ESF;

9) gold-bearing products - gold-bearing products on which electronic invoices are subject to the statement by means of virtual warehouse;

10) the act of acceptance/transfer of codes of marking - the electronic document created in information system of marking and traceability of goods (further - IS MPT) in case of turnover of the marked goods;

11) the notification on commodity importation - the electronic document created in IS MPT in case of commodity importation on the territory of the Republic of Kazakhstan;

12) the declaration on goods - the customs paper containing data on goods and other data necessary for release of goods;

13) ID of goods - automatically the generated identifier for goods in virtual warehouse;

14) 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.

15) the PIN code - permanent identification number which is assigned to producers of excisable products, wholesale suppliers performing import of excisable products and each name, type of the excisable products made in the Republic of Kazakhstan or imported on the territory of the Republic of Kazakhstan, necessary for specifying of type, brand of excisable products into SNT;

16) SNT - the shipping document including confirming shipment of goods to the taxpayer;

17) registration of SNT - filling of form according to the requirements established by these rules and signing by means of the digital signature (further - the EDS), in case of registration of paper SNT - signing by authorized physical person and assurance by seal (in the presence);

18) registration of SNT - the procedure of assignment of unique registration number in IS ESF, in case of registration of paper SNT - assignment of number from accounting system or the magazine of registration of paper SNT in form according to appendix 1 to these rules;

19) registration number SNT - the unique number SNT assigned in case of its registration and created by IS ESF automatically on the basis of identification number of the supplier (when importing - the receiver), registration dates of SNT and unique inconsistent number, or the unique number SNT assigned based on the magazine of registration of paper SNT;

20) confirmation of SNT - confirmation of SNT by the receiver in case of goods receipt;

21) variation of SNT - variation of SNT the receiver with discrepancy of goods;

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