JOINT ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN AND MINISTER OF TRANSPORT OF THE REPUBLIC OF KAZAKHSTAN

of October 16, 2025 No. 612, on October 16, 2025 No. 343

About approval of Rules of interaction of body of state revenues with authorized body in the sphere of civil aviation on submission of the conclusion when conducting thematic check on confirmation of reliability of the tax amounts on value added shown to return, the implementation of flight by the aircraft of foreign airline confirming the fact and quantity of the realized fuels and lubricants (by airlines)

According to the subitem 3) Item 2 of Article 52 and subitem 4) Item 3 of article 469 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYEM:

1. Approve Rules of interaction of body of state revenues with authorized body in the sphere of civil aviation on submission of the conclusion when conducting thematic check on confirmation of reliability of the tax amounts on value added shown to return, the implementation of flight by the aircraft of foreign airline confirming the fact and quantity of the realized fuels and lubricants (by airlines) according to appendix to this joint order.

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) within five working days from the date of signing of this order the direction it the copy in electronic form in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries 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;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication.

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

Appendix

to the joint Order of the Minister of Finance of the Republic of Kazakhstan and the Minister of Transport of the Republic of Kazakhstan of October 16, 2025 No. 612, on October 16, 2025 No. 343

Rules of interaction of body of state revenues with authorized body in the sphere of civil aviation on submission of the conclusion when conducting thematic check on confirmation of reliability of the tax amounts on value added shown to return, the implementation of flight by the aircraft of foreign airline confirming the fact and quantity of the realized fuels and lubricants (by airlines)

Chapter 1. General provisions

1. These rules of interaction of body of state revenues with authorized body in the sphere of civil aviation on submission of the conclusion when conducting thematic check on confirmation of reliability of the tax amounts on value added (further – the VAT) shown to return, the implementation of flight by the aircraft of foreign airline confirming the fact and quantity of the realized fuels and lubricants (by airlines) (further – Rules) are developed according to the subitem 3) of Item 2 of Article 52 and the subitem 4) of Item 3 of article 469 of the Tax Code of the Republic of Kazakhstan (further – the Tax code) and determine order of interaction of body of state revenues with authorized organization in the sphere of civil aviation by submission of the conclusion of the employee of authorized organization in the sphere of civil aviation participating in conducting thematic check on confirmation of reliability of the VAT amounts shown to return the implementation of flight by the aircraft of foreign airline confirming the fact and quantity of the realized fuels and lubricants (by airlines) (further – the Conclusion), in form according to appendix to these rules.

The conclusion is submitted when conducting thematic tax audit on confirmation of reliability of the VAT amounts shown to return (further – thematic check) regarding representation to tax authority of the tasks and implementation, necessary for accomplishment, assigned to them functions within the competence.

Chapter 2. Order of interaction of body of state revenues with authorized body in the sphere of civil aviation on submission of the conclusion when conducting thematic check

2. Bodies of state revenues within 5 (five) working days from start date of thematic check send to authorized organization in the sphere of civil aviation request about nomination of the representative for participation in conducting thematic check (further – the Request).

3. The authorized organization in the sphere of civil aviation within 5 (five) working days from the date of receipt of the Request presents the candidate for the representative for participation in conducting thematic check.

4. The employee of authorized organization in the sphere of civil aviation, provides submission of the Conclusion specified in the subitem 4) of Item 3 of article 469 of the Tax Code.

5. The conclusion is submitted to the official of body of state revenues who is the participant of thematic check within 15 (fifteen) working days from the date of receipt of the Request.

6. The conclusion is signed by the employee of authorized organization in the sphere of civil aviation.

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