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

of April 13, 2022 No. 405

About approval of Rules of realization of pilot project on enhancement of administration of the socially important food products traced in the territory of the Republic of Kazakhstan, coal and grain based on information system of electronic invoices

(as amended on 16-08-2022)

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 of realization of pilot project on enhancement of administration of the socially important food products traced in the territory of the Republic of Kazakhstan, coal and grain based on information system of electronic invoices.

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 provision in 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 and is effective till December 31, 2022.

The deputy prime minister is the Minister of Finance of the Republic of Kazakhstan

E.Zhamaubayev

It is approved

Ministry of Trade and integration of the Republic of Kazakhstan

 

Appendix

to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of April 13, 2022 No. 405

Rules of realization of pilot project on enhancement of administration of the socially important food products traced in the territory of the Republic of Kazakhstan, coal and grain based on information system of electronic invoices

Chapter 1. General provisions

1. These rules of realization of pilot project on enhancement of administration of the socially important food products traced in the territory of the Republic of Kazakhstan, coal and grain based on information system of electronic invoices (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) and determine procedure and terms of realization of pilot project by enhancement of administration of the socially important food products traced in the territory of the Republic of Kazakhstan, coal and grain (further – goods) based on information system of electronic invoices.

2. Within these rules the following concepts are used:

1) socially important food products – food products at the expense of which physiological needs of the person which list is approved by the order of the Government of the Republic of Kazakhstan of March 1, 2010 No. 145 "About approval of the list of socially important food products" are satisfied;

2) the subsoil user – the physical person staying on the registration registry as the individual entrepreneur and the legal entity having rights of carrying out transactions on subsurface use by coal;

3) the importer – the physical person staying on the registration registry as the individual entrepreneur and the legal entity who is engaged in commodity importation on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union (further – EEU) and from the territory of the states which are not members of EEU;

4) bodies 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;

5) the producer – the producer of socially important food products in the territory of the Republic of Kazakhstan;

6) the supplier – the physical person staying on the registration registry as the individual entrepreneur and the legal entity (except for public institutions if other is not established by the laws of the Republic of Kazakhstan) who delivers goods;

7) the notice – the notice on the violations revealed by results of cameral control;

8) the notification – the notification on elimination of the violations revealed by bodies of state revenues by results of cameral control;

9) information system of electronic invoices (further – IS ESF) – information system of authorized body by means of which are performed acceptance, processing, registration, transfer and storage of the invoices which are written out electronically;

10) electronic the invoice (further – ESF) – the document which is written out by means of IS ESF and conforming to requirements of regulations of the tax legislation of the Republic of Kazakhstan.

Chapter 2. Participants of pilot project

3. Participants of pilot project are:

1) producers, importers, subsoil users, suppliers;

2) bodies of state revenues.

Chapter 3. Rights and obligations

4. Producers, importers, subsoil users, suppliers have the right to remove independently the causes and conditions promoting making of violations of the tax legislation of the Republic of Kazakhstan by the statement or withdrawal of the basic corrected or additional ESF.

5. Producers, importers, subsoil users, suppliers shall:

1) to write out ESF according to article 412 of the Tax Code and Rules of the statement of the invoice electronically in information system of electronic invoices and its forms approved by 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. 18583), in case of realization to legal entities and individual entrepreneurs of the goods made (got) in the territory of the Republic of Kazakhstan or imported;

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