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ORDER OF THE MINISTER OF AGRICULTURE OF THE REPUBLIC OF KAZAKHSTAN

of April 23, 2021 No. 138

About approval of Rules of the conclusion by the taxpayer of the production agreement of chocolate, sugary confectionery, cookies and flour confectionery of long-term storage

According to the subitem 2) Item 1 of article 411 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget (Tax code)" PRIKAZYVAYU:

1. Approve the enclosed Rules of the conclusion as the taxpayer of the production agreement of chocolate, sugary confectionery, cookies and flour confectionery of long-term storage.

2. To provide to department of production and conversion of crop products 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) placement of this order on Internet resource of the Ministry of Agriculture of the Republic of Kazakhstan after its official publication.

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 after ten calendar days after day of its first official publication and extends to the relations which arose since January 1, 2020.

Minister of Agriculture of the Republic of Kazakhstan

S. Omarov

It is approved

Agency on protection and development of the competition of the Republic of Kazakhstan

 

It is approved

Ministry of Finance of the Republic of Kazakhstan

 

It is approved

Ministry of national economy of the Republic of Kazakhstan

 

 

 

Approved by the Order of the Minister of Agriculture of the Republic of Kazakhstan of April 23, 2021 No. 138

Rules of the conclusion taxpayer of the production agreement of chocolate, sugary confectionery, cookies and flour confectionery of long-term storage

Chapter 1. General provisions

1. These rules of the conclusion are developed by the taxpayer of the production agreement of chocolate, sugary confectionery, cookies and flour confectionery of long-term storage (further - Rules) according to the subitem 2) of Item 1 of article 411 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget (Tax code)" and determine procedure for the conclusion the taxpayer of the production agreement of chocolate, sugary confectionery, cookies and flour confectionery of long-term storage.

2. In these rules the following basic concepts are used:

1) local executive body concerning agricultural industry (further - local executive body) - the structural division of local executive body of area, city of republican value and the capital realizing functions in the field of agricultural industry;

2) the taxpayer - the legal resident person of the Republic of Kazakhstan performing activities for production of chocolate, sugary confectionery, cookies and flour confectionery of long-term storage.

3. The production agreement of chocolate, sugary confectionery, cookies and flour confectionery of long-term storage (further - the agreement) is signed at the initiative of the taxpayer between local executive body and the taxpayer according to the civil legislation of the Republic of Kazakhstan and these rules, in standard form according to appendix 1 to these rules.

4. The agreement is the basis for realization by the taxpayer of legal opportunity on reference on account of the additional amount of the value added tax.

5. The following indicators are enshrined in the agreement on:

1) to preserving available and to creation of new workplaces for citizens of the Republic of Kazakhstan in the territory of the Republic of Kazakhstan for operation of the agreement;

2) to growth in volumes of production, chocolate, sugary confectionery, cookies and flour confectionery of long-term storage;

3) to investment attraction in the confectionery industry.

Non-execution or improper execution of terms of agreement regarding achievement of indicators is recognized fundamental breach of the agreement.

Chapter 2. Procedure and conditions of agreement signature

6. For agreement signature the taxpayer addresses to local executive body with the request for agreement signature about production of chocolate, sugary confectionery, cookies and flour confectionery of long-term storage (further - the request) in form according to appendix 2 to these rules.

The following documents are attached to the request:

1) draft agreement;

2) copies of constituent documents of the taxpayer;

3) copy of the certificate or certificate of state registration (re-registration) of the legal entity;

4) the copy of the certificate on statement on registration accounting on the value added tax of the taxpayer;

5) the written confirmation the taxpayer of amounts of the production in the last two years and if the company functions less than two years - for the entire period of activities preceding application;

6) plan of investments into production for three forthcoming years.

7. The request and documents attached to the request are provided in 2 (two) copies which are numbered, proshnurovyvatsya and certified by the signature of the head of the taxpayer.

The local executive body registers the request of the taxpayer in the special magazine which is numbered, proshnurovyvatsya and sealed local executive body.

8. The local executive body within 1 (one) working day from the date of receipt of the request considers and checks completeness of the submitted documents. In case of non-presentation of complete document package, the these rules specified in Item 6, in writing notifies the applicant with indication of return reasons.

After elimination of return reasons the applicant repeatedly introduces the request in local executive body.

9. The local executive body from the moment of obtaining from the applicant of the request with complete document package within 11 (eleven) working days considers the request and documents attached to the request and makes the decision on agreement signature or on refusal in agreement signature.

In case of decision making about refusal in agreement signature the local executive body directs to the applicant motivated refusal with reasons for the reasons of impossibility of agreement signature.

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