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

of December 26, 2023 No. 1321

About modification and amendments in some orders of the Ministry of Finance of the Republic of Kazakhstan

I ORDER:

1. Approve the enclosed list of some orders of the Ministry of Finance of the Republic of Kazakhstan to which changes and additions are made (further – the List).

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, except for Item 2 of the List and paragraphs of the fourth, fifth, twentieth, twenty third, twenty fifth, thirty fifth, thirty ninth, forty sixth, forty eighth, fifty fourth, sixty third, sixty seventh, sixty ninth, and hundred fourth Item 3 of the List which become effective since March 15, 2024, and is subject to official publication.

Approved by the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of December 26, 2023 No. 1321

The list of some orders of the Ministry of Finance of the Republic of Kazakhstan to which changes and additions are made (further – the List)

1. Bring in 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) the following changes and amendments:

in Rules of the statement of the invoice electronically in information system of the electronic invoices approved by the specified order:

state Item 13 in the following edition:

"13. When implementing the transactions specified in Item 12 and the paragraph the second Item 53 of these rules, ESF acquires the following statuses:

1) "Is not seen" – the ESF which is written out according to requirements, stipulated in Clause 412 Tax codes and these rules, certified by the EDS, with the assigned unique registration number, but not seen by the receiver of goods, works, services;

2) "Is delivered" – the ESF which is written out according to requirements, stipulated in Clause 412 Tax codes and these rules, certified by the EDS, with the assigned unique registration number, seen by the receiver of goods, works, services;

3) "Is cancelled" – ESF cancelled by the supplier of goods, works, services, with the obligatory statement of the corrected ESF;

4) "It is cancelled in case of SNT variation" – ESF cancelled in case of variation by the receiver of goods, works, services of SNT which is drawn up by the supplier;

5) "It is cancelled in case of withdrawal of SNT" – ESF cancelled in case of response by the supplier of goods, works, services of earlier drawn up SNT;

6) "It is cancelled in case of reference in offsetting and on deductions" – ESF, according to transactions (transactions) with legal entities and (or) individual entrepreneurs whose registration / re-registration is acknowledged invalid based on the judgment which took legal effect, except for transactions on which the court establishes the actual goods receipt, works, services from such taxpayer;

7) "Is withdrawn" – ESF withdrawn by the supplier of goods, works, services;

8) the "Draft copy" which - is partially filled, the edited document which is not sent to the receiver of goods, works, services;

9) "Imported" – ESF loaded into IS ESF from accounting systems of the taxpayer on whom it is performed on compliance to requirements of these rules but which is not sent to the receiver of goods, works, services;

10) "Wrong" – The ESF which did not undergo testing for compliance to requirements of these rules and is not sent to the receiver of goods, works, services;

11) "Rejected" – ESF rejected by the receiver of goods, works, services;

12) "IS ESF" – ESF sent to authorized body for application of measures of the state support Is blocked.";

state Item 37 in the following edition:

"37. The corrected or additional ESF is written out within the term of limitation period established by the tax legislation, except as specified, provided by parts two and third this Item, from the date of the statement ESF to which the additional or corrected ESF is written out.

The statement of the corrected ESF the legal successor reorganized by accession (the joined legal entity), merges and separations of the legal entity according to the subitem 2) of Item 3 of article 56 of the Tax Code, is not made.

The statement of additional ESF the legal successor reorganized by accession (the joined legal entity), merges and separations of the legal entity on adjustment of the size of leviable turnover towards increase is made in the terms provided by the civil and tax legislation of the Republic of Kazakhstan.";

3) of Item 39 to state the subitem in the following edition:

"3) in line 6.1 "the BIN of the reorganized person" in case of the statement of additional ESF the BIN of the legal entity reorganized by accession, merges and separations, or the BIN of the liquidated structural division of the legal entity is specified;";

state Items 40 and 41 in the following edition:

"40. In line 10 "Category of the supplier" the mark becomes in:

to cell "And" – if the supplier is consignor;

to cell "In" – if the supplier is broker;

to cell "With" – if the supplier is freight forwarder;

to cell of "D" – if the supplier is lessor;

to the cell "Е" – if the supplier is agreement party (contract) on the Section of products or the contract for subsurface use approved by the President of the Republic of Kazakhstan (Production Sharing Agreement);

to cell of "F" – if the supplier is agreement party about joint activities;

to cell of "G" – if the supplier:

performs commodity exportation in customs procedure of commodity export;

performs commodity exportation from the territory of the Republic of Kazakhstan on the territory of state member of EEU;

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