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I.O'S ORDER. MINISTER OF TRADE AND INTEGRATION OF THE REPUBLIC OF KAZAKHSTAN

of November 16, 2021 No. 594-HK

About approval of Rules of use of the minimum level of the prices concerning separate types of the goods imported from the territory of state members of the Eurasian Economic Union on the territory of the Republic of Kazakhstan for cost determination of goods purchased

According to Item 2 of article 444 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:

1. Approve Rules of use of the minimum level of the prices concerning separate types of the goods imported from the territory of state members of the Eurasian Economic Union on the territory of the Republic of Kazakhstan for cost determination of goods purchased according to appendix to this order.

2. To provide to department of foreign trade activity of the Ministry of Trade and integration 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 Trade and integration of the Republic of Kazakhstan.

3. To impose control of execution of this order on the supervising vice-Minister of Trade and integration of the Republic of Kazakhstan.

4. This order becomes effective since January 1, 2022 and is subject to official publication.

Deputy. Minister of Trade and integration of the Republic of Kazakhstan

E.Kazanbayev

It is approved

Ministry of Finance of the Republic of Kazakhstan

 

It is approved

Bureau of national statistics of the Agency on strategic planning and reforms of the Republic of Kazakhstan

 

It is approved

Ministry of national economy of the Republic of Kazakhstan

 

Appendix

to the Order of the deputy. The Minister of Trade and integration of the Republic of Kazakhstan of November 16, 2021 No. 594-HK

Rules of use of the minimum level of the prices concerning separate types of the goods imported from the territory of state members of the Eurasian Economic Union on the territory of the Republic of Kazakhstan for cost determination of goods purchased

Chapter 1. General provisions

1. These rules of use of the minimum level of the prices concerning separate types of the goods imported from the territory of state members of the Eurasian Economic Union (further – EEU) on the territory of the Republic of Kazakhstan for cost determination of goods purchased (further – Rules) determine procedure for use of the minimum level of the prices (further – MUTs) concerning separate types of goods which list is determined by the order of the Government of the Republic of Kazakhstan according to Item 2 of article 444 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget (Tax code)" (further – the Code).

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

1) authorized body in the field of regulation of trading activity (further – authorized body) – the central executive body creating trade policy and performing management, and also cross-industry coordination in the field of trading activity;

2) body of state revenues – the state body which within the competence is performing ensuring receipts of taxes and payments in the budget, customs regulation in the Republic of Kazakhstan, powers according to the prevention, identification, suppression and disclosure of the administrative offenses carried by the legislation of the Republic of Kazakhstan to maintaining this body, and also which is carrying out other powers, stipulated by the legislation the Republic of Kazakhstan;

3) authorized body in the field of the state statistics – the state body performing management, and also cross-industry coordination in the field of the state statistics within the competence;

4) goods – any, not withdrawn from circulation work product, held for sale or exchange.

3. (Further – the VAT) in case of commodity importation from the territory of state members of EEU if the importer in statements for commodity importation and payment of indirect taxes, filled in the form approved by the order of the Minister of Finance of the Republic of Kazakhstan of February 12, 2018 No. 166 "About approval of forms of tax statements and rules of their creation" (it is registered in the Register of state registration of regulatory legal acts at No. 16448) (further – the Statement) specifies goods cost, below the established MUTs size, bodies of state revenues apply MUTs to calculation of the value added tax.

Chapter 2. Procedure for use of the minimum level of the prices concerning separate types of the goods imported from the territory of state members of the Eurasian Economic Union on the territory of the Republic of Kazakhstan for cost determination of goods purchased

4. The taxpayer (tax agent) or his legal or authorized representative (further – the representative) in case of commodity importation from the territory of state members of EEU submits to bodies of state revenues the Application on paper (in four copies) or only electronically, the certified digital signature of the official.

5. The procedure for calculation and payment of the VAT on the goods imported from the territory of state members of EAEO on the territory of the Republic of Kazakhstan is performed according to article 456 of the Code.

If the goods cost declared by the importer, below the established MUTs size, that calculation of the VAT is performed from the cost provided by MUTs.

6. The authorized body annually not later 15 on the (fifteenth) of June and 15 on the (fifteenth) of December calculates and publishes on the MUTs official Internet resource on each type of goods.

7. MUTs is calculated by the following formula:

формула к п.7 к Правилам утв.Приказом от 16.11.2021 №594-НК

where:

Stspp – average price of the manufacturing companies;

ССеаэс – the average cost of goods of the state members of EEU imported into the Republic of Kazakhstan from the territory specified in Statements.

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