ORDER OF THE MINISTER OF AGRICULTURE OF THE REPUBLIC OF KAZAKHSTAN

of September 30, 2025 No. 339

About approval of Rules of the conclusion by the taxpayer of the production agreement of chocolate, sugary confectionery, cookies and flour confectionery of long-term storage

According to the subitem 2) Item 1 of article 490 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of the conclusion as the taxpayer of the production agreement of chocolate, sugary confectionery, cookies and flour confectionery of long-term storage.

2. Declare invalid the order of the Minister of Agriculture of the Republic of Kazakhstan of May 24, 2023 No. 202 "About approval of Rules of the conclusion by the taxpayer of the production agreement of chocolate, sugary confectionery, cookies and flour confectionery of long-term storage" (it is registered in the Register of state registration of regulatory legal acts No. 32589).

3. And conversions of agricultural products of the Ministry of Agriculture of the Republic of Kazakhstan in the procedure established by the legislation to provide to department of the agrofood markets:

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 Agriculture of the Republic of Kazakhstan after its official publication.

4. To impose control of execution of this order on the supervising vice-Minister of Agriculture of the Republic of Kazakhstan.

5. This order becomes effective since January 1, 2026 and is subject to official publication.

Approved by the order of the Minister of Agriculture of the Republic of Kazakhstan of September 30, 2025 No. 339

Rules of the conclusion taxpayer of the production agreement of chocolate, sugary confectionery, cookies and flour confectionery of long-term storage

Chapter 1. General provisions

1. These rules of the conclusion are developed by the taxpayer of the production agreement of chocolate, sugary confectionery, cookies and flour confectionery of long-term storage (further – Rules) according to the subitem 2) of Item 1 of article 490 of the Tax Code of the Republic of Kazakhstan and determine procedure for the conclusion the taxpayer of the production agreement of chocolate, sugary confectionery, cookies and flour confectionery of long-term storage.

2. The production agreement of chocolate, sugary confectionery, cookies and flour confectionery of long-term storage (further – the agreement) is signed at the initiative of the taxpayer between the structural division of local executive body of areas, cities of republican value, the capital performing functions in the field of agricultural industry (further – local executive body), and the taxpayer, in standard form according to appendix 1 to these rules.

3. The agreement is the basis for realization by the taxpayer of legal opportunity on reference on account of the additional amount of the value added tax.

Chapter 2. Procedure and conditions of agreement signature

4. Conditions of agreement signature are regulated within the Standard agreement about production of chocolate, sugary confectionery, cookies and flour confectionery of long-term storage, according to appendix 1 to this order.

5. For agreement signature the taxpayer addresses to local executive body with the request for agreement signature about production of chocolate, sugary confectionery, cookies and flour confectionery of long-term storage (further – the request) in form according to appendix 2 to these rules.

The following documents are attached to the request:

1) draft agreement;

2) copies of constituent documents of the taxpayer;

3) certificate of state registration (re-registration) of the legal entity;

4) the copy of the certificate on statement on registration accounting on the value added tax of the taxpayer;

5) the written confirmation the taxpayer of amounts of the production in the last two years if the company functions less than two years – for the entire period of activities preceding date of application;

6) plan of investments into production for the forthcoming years.

6. The request and documents attached to the request are provided in 2 (two) copies which are numbered, proshnurovyvatsya and certified by the signature of the head of the taxpayer.

The local executive body registers the request of the taxpayer in the magazine of registration of the taxpayer in form according to appendix 3 to these rules which is numbered, proshnurovyvatsya and sealed local executive body.

7. The local executive body within 1 (one) working day from the date of receipt of the request considers and checks completeness of the submitted documents. In case of non-presentation of complete document package, the these rules specified in Item 5, in writing notifies the applicant with indication of return reasons.

After elimination of return reasons the applicant repeatedly introduces the request in local executive body.

8. The local executive body from the moment of obtaining from the applicant of the request with complete document package within 10 (ten) working days considers the request and documents attached to the request and makes the decision on agreement signature or on refusal in agreement signature.

The decision on refusal in agreement signature is made by local executive body in case of provision of doubtful and/or incomplete document package, stipulated in Item 5 these rules.

In case of decision making about refusal in agreement signature, the local executive body notifies the taxpayer on the provisional solution about refusal in agreement signature with reasons for the reasons of impossibility of agreement signature, and also time and the place (method) of carrying out hearing for opportunity to express to the taxpayer line item according to the provisional solution.

The notification on hearing goes not later than 3 (three) working days before the expiration specified in part one of this Item. Hearing is carried out no later than 2 (two) working days from the date of the notification.

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