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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 1, 2018 No. 107

About approval of conditions of conversion of goods

(as amended on 18-10-2022)

According to Item 7 of article 449 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 conditions of conversion of goods.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A. M.) in the established legislative procedure to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information of the Ministry of Justice of the Republic of Kazakhstan" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) 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), 2) and 3) of this Item.

3. This order becomes effective after ten calendar days after day of its first official publication.

Minister

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 1, 2018 No. 107

Conditions of conversion of goods

1. Conversion of raw materials supplied by the customer in the territory of the Republic of Kazakhstan is performed by the taxpayer of the Republic of Kazakhstan in own, or leased by it production rooms and capacities.

2. It is excluded according to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of 18.10.2022 No. 1080

3. Transactions on conversion of goods are performed by one of two types of conversion of raw materials supplied by the customer:

1) when using raw materials and (or) materials in production for product receipt (goods) the code according to the Single commodity nomenclature of foreign economic activity differs from code of the used raw materials and (or) material at the level of any of the first four signs;

2) in case of conversion or processing raw materials supplied by the customer lose individual nature, with preserving in products of conversion of characteristics by code of these raw materials supplied by the customer according to the Single commodity nomenclature of foreign economic activity of the Eurasian Economic Union provided that in case of conversion of raw materials supplied by the customer simple assembly transactions (klepka, welding, pasting, assembly and other similar transactions), conversion of food by the organizations of public catering, transaction on preparation of goods for sale and transportation (crushing of batch, forming of sendings, sorting, packaging, repacking), mixing of goods, components without giving to the received products of the characteristics distinguishing it from initial components at the level of any of the first four signs by code of the Single commodity nomenclature of foreign economic activity of the Eurasian Economic Union, receipt of issue, cultivation and sagination of animals, birds, fishes are not performed and also cultivation of Crustacea and mollusks, cultivation of trees and plants, copying and reproduction of information, audio and videos on any kinds of data carriers, use of foreign goods as supportive applications in engineering procedure (the equipment, machines, devices and another).

 

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