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

of April 10, 2020 No. 374

About some questions of accounting and submission of the reporting to body of state revenues

According to Item 2 of Article 38, the subitem 5) of Article 167, Items 1 and 2 of Article 431, the subitem 2) of Item 1 of Article 494, the subitem 3) of Article 500, the subitem 5) of Item 1 of Article 507, the subitem 5) of Item 1 of Article 514, the subitem 4) of Item 1 of Article 521, the subitem 5) of Item 1 of Article 528, the subitem 5) of Item 1 of article 541 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" I ORDER:

1. Approve enclosed:

1) Rules and terms of representation of state revenues of the reporting to body, procedure for accounting of goods and (or) vehicles, method of submission of the reporting, structure and format of the presented reports in the form of the electronic document, procedure for their filling according to appendix 1 to this order;

2) report form of the goods and (or) vehicles which are stored according to appendix 2 to this order;

3) report form about customs transactions according to appendix 3 to this order;

4) report form about the arrived goods in duty-free shop and their realization, according to appendix 4 to this order;

5) report form about the made transactions with goods placed under customs procedure of free warehouse and also the goods made (received) of such goods according to appendix 5 to this order;

6) report form on use of foreign goods, including goods to which lower rates of import customs duties are applied, than established by the Common customs tariff of the Eurasian Economic Union according to appendix 6 to this order;

7) report form about the vehicles suitable for transportation of goods under customs procedure of customs transit according to appendix 7 to this order.

2. Recognize to invalid:

1) the order of the Minister of Finance of the Republic of Kazakhstan of March 15, 2018 No. 367 "About some questions of accounting and submission of the reporting to body of state revenues" (it is registered in the Register of state registration of regulatory legal acts for No. 16680, it is published on April 13, 2018 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan in electronic form);

2) Item 2 of the order of the First Deputy Premieres - the Minister of the Republic Kazakhstan - the Minister of Finance of November 20, 2019 No. 1278 "About modification and amendments in some orders of the Minister of Finance of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts for No. 19634, it is published on November 27, 2019 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan in electronic form).

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 after ten calendar days after day of its first official publication.

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 April 10, 2020 No. 374

Rules and terms of representation of state revenues of the reporting to body, procedure for accounting of goods and (or) vehicles, method of submission of the reporting, structure and format of the presented reports in the form of the electronic document, procedure for their filling

Chapter 1. General provisions

1. These rules and terms of representation of state revenues of the reporting to bodies, procedure for accounting of goods and (or) vehicles, method of submission of the reporting, structure and format of the presented reports in the form of the electronic document, procedure for their filling (further - Rules) are developed according to Item 2 of Article 38, the subitem 5) Articles 167, Items 1 and 2 of Article 431, the subitem 2) of Item 1 of Article 494, the subitem 3) Articles 500, the subitem 5) of Item 1 of Article 507, the subitem 5) of Item 1 of Article 514, the subitem 4) of Item 1 of Article 521, the subitem 5) of Item 1 of Article 528, the subitem 5) of Item 1 of article 541 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" and determine procedure for accounting of the goods and (or) vehicles which are under customs control, and the customs transactions made with them, terms of submission of the reporting to bodies of state revenues about the stored, transported, realized, processed and (or) used goods, and also about committed customs transactions by the persons owning and (or) using the foreign goods, goods of the Eurasian Economic Union placed under customs procedure of free warehouse, persons performing activities in the field of customs affairs, including upon the demand of bodies of state revenues and also method of submission of the reporting, structure and format of the presented reports in the form of the electronic document, procedure for their filling.

Chapter 2. Method of submission of the reporting, structure and format of the presented reports in the form of the electronic document

2. Persons performing activities in the field of customs affairs the Authorized Economic Operators, and persons owning and (or) using foreign goods, and also the goods of the Eurasian Economic Union placed under customs procedure of free warehouse provide the reporting in bodies of state revenues in forms, according to appendices 2, of 3, of 4, of 5, 6 and 7 to this order in the form of the electronic document in the Excel format.

3. The goods and vehicles which are drawn up by persons performing activities in the field of customs affairs the Authorized Economic Operators owning and (or) using foreign goods, and also the goods of the Eurasian Economic Union placed customs procedure of free warehouse are subject to accounting in the form of the electronic document in the Excel format.

4. The structure and format of the submitted reports is built based on the report forms provided by this order.

5. Reports of persons performing activities in the field of customs affairs, Authorized Economic Operators, and the persons owning and (or) using foreign goods, and also the goods of the Eurasian Economic Union placed under customs procedure of free warehouse are provided by means of information systems of bodies of state revenues in case of their availability.

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