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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 4, 2021 No. 425

About approval of Rules of confirmation by bodies of state revenues of the fact of the tax discharge on value added on the imported goods and excise on the imported excise goods from the territory of state members of the Eurasian Economic Union in the statement for commodity importation and payment of indirect taxes by putting down of the corresponding mark or motivated refusal in confirmation, and also cases of confirmation by bodies of state revenues of the fact of the tax discharge on value added on the imported goods or motivated refusal in confirmation

According to Item 7 of Article 456 and Item 5 of article 475 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve:

1) Rules of confirmation by bodies of state revenues of the fact of the tax discharge on value added on the imported goods and excise on the imported excise goods from the territory of state members of the Eurasian Economic Union in the statement for commodity importation and payment of indirect taxes by putting down of the corresponding mark or motivated refusal in confirmation according to appendix 1 to this order;

2) cases of confirmation by bodies of state revenues of the fact of the tax discharge on value added on the imported goods or motivated refusal in confirmation according to appendix 2 to this order.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of February 6, 2018 No. 134 "About approval of Rules of confirmation by bodies of state revenues of the fact of the tax discharge on value added on the imported goods and excise on the imported excise goods from the territory of state members of the Eurasian Economic Union" (it is registered in the Register of state registration of regulatory legal acts at No. 16428).

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 of the Republic of Kazakhstan:

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.

Minister of Finance of the Republic of Kazakhstan

E.Zhamaubayev

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of May 4, 2021 No. 425

Rules of confirmation by bodies of state revenues of the fact of the tax discharge on value added on the imported goods and excise on the imported excise goods from the territory of state members of the Eurasian Economic Union in the statement for commodity importation and payment of indirect taxes by putting down of the corresponding mark or motivated refusal in confirmation

Chapter 1. General provisions

1. These rules of confirmation by bodies of state revenues of the fact of the tax discharge on value added on the imported goods and excise on the imported excise goods from the territory of state members of the Eurasian Economic Union in the statement for commodity importation and payment of indirect taxes by putting down of the corresponding mark or motivated refusal in confirmation (further - Rules) are developed according to Item 7 of Article 456 and Item 5 of article 475 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code) and determine procedure for confirmation by bodies of state revenues of the fact of the tax discharge on value added and excise by the goods imported from the territory of state members of the Eurasian Economic Union, by putting down of the corresponding mark or motivated refusal in confirmation (further - indirect taxes) in the statement for commodity importation and payment of indirect taxes (further - the Statement).

2. Submission of the Statement is made on paper (in four copies) and electronically according to Item 3 of article 456 of the Tax Code, or only electronically according to item 4 of article 456 of the Tax Code.

Chapter 2. Procedure for confirmation of the fact of payment of indirect taxes according to the Applications submitted on paper and electronically or motivated refusal in confirmation

3. Confirmation of state revenues of the fact of payment of indirect taxes by bodies in the Statement provided on paper (in four copies) and electronically, certified by the digital signature, is made within 10 (ten) working days from the date of receipt of the Statement on paper and electronically and documents, stipulated in Item 2 articles 456 of the Tax Code, by putting down of the corresponding mark in four copies of the application.

4. The mark about confirmation of the fact of payment of indirect taxes is put down in the second Section of the Statement and certified:

the signature of the official who put down mark with indication of its surname, name and middle name (in case of its availability), dates of putting down of mark;

the signature of the head (deputy manager) of body of state revenues, with indication of its surname, name and middle name (in case of its availability), dates of the signature;

seal of body of state revenues.

5. One copy of the application remains in body of state revenues, three copies with marks return to the taxpayer (tax agent) or his legal or authorized representative (further - the representative).

At the same time the taxpayer or his representative receive the corresponding three copies of the application under list in the magazine of registration of statements about commodity importation and payment of indirect taxes in form according to appendix 1 to these rules.

6. The motivated refusal in confirmation of the fact of payment of indirect taxes is made by body of state revenues within 10 (ten) working days from the date of receipt of the Statement on paper and electronically by the direction to the taxpayer (tax agent) of motivated refusal in confirmation of the fact of payment of indirect taxes on paper in form according to appendix 2 to these rules.

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