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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 17, 2021 No. 1188

About approval of Rules and terms of realization of pilot project on the simplified return of the amount of excess of the value added tax to participants of the grain market

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

1. Approve the enclosed Rules and terms of realization of pilot project on the simplified return of the amount of excess of the value added tax to participants of the grain market.

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 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.

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

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of November 17, 2021 No. 1188

Rules and terms of realization of pilot project on the simplified return of the amount of excess of the value added tax to participants of the grain market

Chapter 1. General provisions

1. These rules and terms of realization of pilot project on the simplified return of the amount of excess of the value added tax to participants of the grain market (further - Rules) are developed according to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code) and establish procedure and terms of realization of pilot project on the simplified return of the amount of excess of the value added tax (further - the VAT) to participants of the grain market (further - the Pilot project).

2. The pilot project is implemented in the territory of the Republic of Kazakhstan from December 1, 2021 to December 31, 2022 concerning participants of the grain market.

Return of excess of the VAT within the Pilot project is performed on the amounts which arose in tax periods from the third quarter 2021 on the second quarter 2022.

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

1) grain - the fruits of cereal, leguminous and oil-bearing crops used for the food, seed, fodder and technical purposes;

2) the Memorandum in the sphere of the address of grain (further - the Memorandum) - placed on Internet resource of National chamber of entrepreneurs of the Republic of Kazakhstan of Atameken (further - Scientific Production Enterprise) the written agreement signed between participants of the grain market about carrying out joint policy on counteraction to illegal actions and development of fair competition in the sphere of the address of grain;

3) participants of the grain market - the physical persons and legal entities participating in production, storage, transportation, conversion and realization of grain;

4) registratorsky information system on the Qoldau.kz web portal (further - IS "Qoldau") - information system of the registrar determined by the order of the Government of the Republic of Kazakhstan of August 5, 2016 No. 452 "About determination of the registrar";

5) information service "The virtual grain warehouse "AstyqQoyma" (further - IS "AstyqQoyma") - the module realized on IS "Qoldau.kz" by means of which it is recorded transactions on grain turnover (import, sowing, vegetation, cleaning, transportation, storage, purchase and sale, conversion, export);

6) the Virtual Warehouse module - the module of information system of electronic invoices intended for providing in the automatic mode of functioning of the mechanism of traceability of goods according to the international treaty ratified by the Republic of Kazakhstan;

7) bodies of state revenues - Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan, and also territorial authorities of state revenues in the territory of which the participants of the grain market who are participants of the Pilot project are registered in the location;

8) authorized banks - the banks and the organizations performing separate types of banking activities created in the Republic of Kazakhstan (except for authorized organizations), and also the branches of foreign banks performing activities in the Republic of Kazakhstan which perform currency transactions, including according to orders of clients;

9) the exporter - the individual entrepreneur or the legal entity performing export of grain from customs area of the Eurasian Economic Union (further - EEU) according to the customs legislation of EEU and (or) the customs legislation of the Republic of Kazakhstan;

10) electronic the invoice (further - ESF) - the document registered in information system of electronic invoices and conforming to requirements of the tax legislation;

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