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

of September 17, 2022 No. 965

About approval of Rules and term of realization of pilot project on administration of the value added tax on the goods imported on the territory of the Republic of Kazakhstan

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 and term of realization of pilot project on administration of the value added tax on the goods imported on the territory of the Republic of Kazakhstan.

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 the Republic of Kazakhstan of September 17, 2022 No. 965

Rules and term of realization of pilot project on administration of the value added tax on the goods imported on the territory of the Republic of Kazakhstan

Chapter 1. General provisions

1. These rules and term of realization of pilot project on administration of the value added tax on the goods imported on the territory of the Republic of Kazakhstan (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) (further – the Tax code) and determine procedure for realization of pilot project by administration of the value added tax on the goods imported on the territory of the Republic of Kazakhstan (further – pilot project).

2. The pilot project is implemented for the purpose of enhancement of administration of the value added tax in case of commodity import on the territory of the Republic of Kazakhstan and further realization, monitoring of transparency of indicators on amount of imported goods, improvements of financial and tax performance of taxpayers, and also modification and amendments in the Tax code on administration of the value added tax in case of commodity import.

3. These rules determine:

1) categories of taxpayers to whom the pilot project extends;

2) the rights and obligations of taxpayers and Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further – Committee);

3) the procedure for realization of pilot project including the sequence of actions of bodies of state revenues and taxpayers in case of realization of pilot project;

4) term of realization of pilot project.

4. In these rules the following basic concepts and reducings are used:

1) the Contribution agreement in pilot project on administration of the value added tax on the goods imported on the territory of the Republic of Kazakhstan – the written agreement signed between the participant of pilot project and Committee, in form according to appendix 1 to these rules, and establishing the rights and obligations of the Parties, subject and sales terms, and also order of interaction within pilot project;

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