I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 27, 2022 No. 88

About approval of Rules of functioning of the mechanism of traceability of goods

According to Item 6 of article 176-1 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 of functioning of the mechanism of traceability of goods.

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.

Approved by the Order of the Deputy. The Minister of Finance of January 27, 2022 No. 88

Rules of functioning of the mechanism of traceability of goods

Chapter 1. General provisions

1. These rules of functioning of the mechanism of traceability of goods are developed according to Item 6 of article 176-1 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further – the Tax code) and the Agreement on the mechanism of traceability of the goods imported on customs area of the Eurasian Economic Union, made in the city of Astana on May 29, 2019, ratified by the Law of the Republic of Kazakhstan "About ratification of the Agreement on the mechanism of traceability of the goods imported on customs area of the Eurasian Economic Union" (further – the Agreement) and determine procedure for functioning of the mechanism of traceability of goods.

2. In Rules the following basic concepts are used:

1) retail trade – the type of trading activity connected with acquisition and sales of goods for their use in the personal, family, house and other purposes which are not connected with implementation of business activity;

2) virtual warehouse – the module of information system of electronic invoices (further – IS ESF) intended for control of movement of goods in the automatic mode;

3) traceability – the organization of accounting of the goods which are subject to traceability and the transactions connected with turnover of such goods with use of national systems of traceability for the purpose of implementation of the Agreement;

4) the traceability mechanism – the system functioning on the basis of exchange of data from national systems of traceability and providing traceability for the purpose of control of turnover of goods;

5) the goods which are subject to traceability – traceability is performed concerning included in the list approved by the Eurasian economic commission (further – ECE), the following goods imported on customs area of the Eurasian Economic Union (further – EEU):

the goods detained by customs authorities according to Chapter 51 of the Customs code of the Eurasian Economic Union and which were not demanded at the scheduled time by persons having powers concerning such goods;

the goods which are not placed under customs procedure of release for internal consumption on which collection on account of payment of customs duties, taxes, the special, anti-dumping, compensatory duties is by a court decision turned;

the goods which are not placed under customs procedure of release for internal consumption which are confiscated or turned into property (income) of the state by different way;

the goods placed under customs procedure of release for internal consumption;

6) turnover of goods – release of the goods which are subject to traceability, according to customs procedure of release for internal consumption, sales of goods, subject to traceability, on customs area of EEU, their movement from the territory of one state member of EEU of the territory of other state member of EEU in connection with realization and in the cases determined by ECE according to item 4 of article 4 of the Agreement;

7) realization – shipment and (or) transfer of goods or other property, performance of works, rendering services with sales objective, exchange, voluntary conveyance, cession of property under the agreement of leasing, and also transfer of the pledged goods to the pawnbroker in case of non-execution by the debtor of the obligation provided with pledge;

8) person – the physical person including registered as the individual entrepreneur, the legal entity, and also the organization not being the legal entity;

9) the accompanying document – electronic the invoice, drawn up according 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 22, 2019 No. 370 "About approval of Rules of the statement of the invoice electronically in information system of electronic invoices and its forms" (it is registered in the Register of state registration of regulatory legal acts at No. 18750) (further – Rules ESF).

Chapter 2. Procedure for functioning of the mechanism of traceability of goods

3. National system of traceability in the Republic of Kazakhstan is IS ESF which provides accounting and storage of data on the goods which are subject to traceability and the transactions connected with turnover of such goods with use of national system of traceability, including the system intended for storage of data from national system of traceability according to the Agreement.

4. Traceability is performed concerning the goods which are subject to traceability.

5. Goods to which action of these rules does not extend are determined by Item 5 of article 2 of the Agreement.

6. Goods concerning which traceability is not performed are determined by Item 6 of article 2 of the Agreement.

7. Exchange of the data on the goods which are subject to traceability containing in national systems of traceability, and the transactions made between persons of various state members of EEU connected with turnover of such goods is performed on regular basis according to article 8 of the Agreement.

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