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ORDER OF THE MINISTER OF FOREIGN AFFAIRS OF THE REPUBLIC OF KAZAKHSTAN

of March 26, 2021 No. 11-1-4/106

About approval of Rules of agreement signature about the investment tax credit for receipt of the investment tax credit

(as amended of the Order of the Minister of Foreign Affairs of the Republic of Kazakhstan of 13.03.2023 No. 11-1-4/106)

According to Item 3 of article 50 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules of agreement signature about the investment tax credit for receipt of the investment tax credit.

2. To provide to committee on investments of the Ministry of Foreign Affairs 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 Foreign Affairs 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 Foreign Affairs of the Republic of Kazakhstan of data on accomplishment of the actions provided in subitems 1) and 2) of this Item.

3. To impose control of execution of this order on the supervising deputy minister of foreign affairs of the Republic of Kazakhstan.

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

Minister of Foreign Affairs of the Republic of Kazakhstan

M. Tileuberdi

It is approved

Ministry of Finance of the Republic of Kazakhstan

 

It is approved

Ministry of national economy of the Republic of Kazakhstan

 

Approved by the Order of the Minister of Foreign Affairs of the Republic of Kazakhstan of March 26, 2021 No. 11-1-4/106

Rules of agreement signature about the investment tax credit for receipt of the investment tax credit

Chapter 1. General provisions

1. These rules of agreement signature about the investment tax credit (further – Rules) are developed for receipt of the investment tax credit according to Item 3 of article 50 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget (Tax code)".

2. In Rules the following basic concepts are used:

1) the applicant – the legal entity who signed the investment contract with authorized body for implementation of the investment project providing implementation of investments and provision of investment preferences;

2) the statement – the statement on provision of the investment tax credit;

3) the investment tax credit – change of the due date for tax payment of the forthcoming periods by reduction of payments on them during the certain period for 100 (hundred) percent with the subsequent step-by-step payment of credit amount;

4) the investment contract – the contract for implementation of the investment project, except for implementation of the investment priority project and the project realized according to the investment agreement, providing implementation of investments and provision of investment preferences, concluded between authorized body and the applicant;

5) body of state revenues – tax authority in the place of registration accounting of the applicant;

6) the agreement – the agreement on provision of the investment tax credit between authorized body on investments and the applicant on change of the due date for tax payment of the forthcoming periods according to which taxpayers are given opportunity during certain term to reduce by 100 (hundred) percent the tax payments with the subsequent step-by-step payment of credit amount;

7) authorized body on investments – Committee on investments of the Ministry of Foreign Affairs of the Republic of Kazakhstan;

8) the payment schedule – the repayment schedule of the investment tax credit approved and signed by body of state revenues and the applicant with seals from two parties (in the presence).

3. The decision on provision of the investment tax credit is made based on the statement and documents of the applicant attached to it, drawn up by the agreement on the investment tax credit based on the Standard agreement about the investment tax credit according to appendix to these rules (further – the Standard agreement).

Chapter 2. Procedure for acceptance and consideration of the application on provision of the investment tax credit

4. For receipt of the investment tax credit the applicant files petition on paper in body of state revenues in the state and Russian languages with appendix of the following documents:

1) the identity document of the applicant or the power of attorney on the representative with the identity document of the authorized person;

2) the copy of the investment contract with all appendices certified by seal of the legal entity (in the presence);

3) payment schedule.

The applicant independently constitutes the preliminary payment schedule according to the Standard agreement.

The payment schedule is signed by the applicant and body of state revenues, and certified by seals from two parties (in the presence).

5. The body of state revenues considers the received documents of the applicant within 5 (five) working days.

In case of the address of the applicant after the termination of working hours, in days off and holidays according to the Labor code of the Republic of Kazakhstan, reception of an application is performed the next working afternoon.

6. In case of consideration of the application body of state revenues:

1) is checked by availability or absence of debt on taxes and other obligatory payments in the budget and debts on social payments at the applicant for date of consideration of the received documents from the applicant;

Approves 2) and approves the preliminary payment schedule.

In case of availability of tax debt and debt on social payments for date of filing of application, the body of state revenues refuses approval of the payment schedule with provision of the motivated answer within 5 (five) working days. In case of disagreement with the provided payment schedule, the body of state revenues returns the payment schedule and directs the written answer with the notes. In case of elimination of notes of body of state revenues, the applicant has the right to submit the application repeatedly.

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