LAW OF THE REPUBLIC OF KAZAKHSTAN

of December 10, 2008 No. 100-IV ZRK

About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)

Article 1. It is excluded compliance with the Law of the Republic of Kazakhstan of 05.12.2013 No. 152-V ZRK

Article 1-1. It is excluded compliance with the Law of the Republic of Kazakhstan of 05.12.2013 No. 152-V ZRK

Article 1-2. It is excluded compliance with the Law of the Republic of Kazakhstan of 05.12.2013 No. 152-V ZRK

Article 2. It is excluded compliance with the Law of the Republic of Kazakhstan of 05.12.2013 No. 152-V ZRK

Article 3. It is excluded compliance with the Law of the Republic of Kazakhstan of 05.12.2013 No. 152-V ZRK

Article 3-1. It is excluded compliance with the Law of the Republic of Kazakhstan of 05.12.2013 No. 152-V ZRK

Article 3-2. It is excluded compliance with the Law of the Republic of Kazakhstan of 05.12.2013 No. 152-V ZRK

Article 3-3. It is excluded compliance with the Law of the Republic of Kazakhstan of 05.12.2013 No. 152-V ZRK

Article 3-4. It is excluded compliance with the Law of the Republic of Kazakhstan of 05.12.2013 No. 152-V ZRK

Article 4. It is excluded

Article 5. It is excluded

Article 6. It is excluded

Article 7. It is excluded

Article 8. It is excluded compliance with the Law of the Republic of Kazakhstan of 05.12.2013 No. 152-V ZRK

Article 9-1. It is excluded compliance with the Law of the Republic of Kazakhstan of 05.12.2013 No. 152-V ZRK

Article 9-2. It is excluded compliance with the Law of the Republic of Kazakhstan of 05.12.2013 No. 152-V ZRK

Article 10. It is excluded compliance with the Law of the Republic of Kazakhstan of 05.12.2013 No. 152-V ZRK

Article 11. It is excluded compliance with the Law of the Republic of Kazakhstan of 05.12.2013 No. 152-V ZRK

Article 11-1. It is excluded compliance with the Law of the Republic of Kazakhstan of 05.12.2013 No. 152-V ZRK

Article 11-2. It is excluded according to the Law of the Republic of Kazakhstan of 26.12.2012 No. 61-V ZRK

Article 12. Suspend till January 1, 2016 article 66 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), having determined for suspension of feature of establishment of tax statements by the value added tax according to this Article.

1. The declaration on the value added tax is intended for calculation of tax amount on value added by taxpayers on value added and reflections of information about (about):

1) to the amount of leviable and free turnover;

2) to the amount of leviable import;

3) to acquisition amount of goods, performance of works, rendering services in the territory of the Republic of Kazakhstan;

4) to tax amount on value added, subject to reference in offsetting;

5) the chosen method of reference of tax amount on value added in offsetting and results of its application;

6) excess of tax amount on value added, carried in offsetting, over the amount of the accrued tax on value added, including for the end of tax period;

7) calculation of tax amount on value added.

The declaration on the value added tax may contain the requirement for return of the excess of tax amount of value added referred in offsetting over the amount of the accrued tax on value added.

At the same time the requirement for return of the excess of tax amount of value added referred in offsetting over the amount of the accrued tax on value added can be reflected in initial, next and (or) liquidating declarations on the value added tax.

2. Appendices to the declaration on the value added tax are intended for detailed reflection in them of information on calculation of the tax liability used by bodies of Tax Service for the purposes of tax control.

Forms of appendices to the declaration on the value added tax may contain the following information on:

1) to the turnovers on realization assessed on zero rate;

2) to turnovers on realization, tax-exempt on value added;

3) to commodity import on which the payment due date of the value added tax is changed;

4) to commodity import on which value added tax is paid by offsetting method;

5) to the works acquired at the nonresident, services and the tax amount on value added which is subject to payment for such nonresident;

6) to adjustment of the size of the leviable turnover and tax amount on value added carried in offsetting;

7) to invoices on goods purchased, the performed works rendered to services and on the realized goods, the performed works rendered to services by suppliers and buyers;

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