ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of December 23, 2008 No. 1229

About approval of Rules of tax exemption on commodity import value added

According to article 255 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)

1. Approve the enclosed Rules of tax exemption on commodity import value added.

2. Recognize invalid some decisions of the Government of the Republic of Kazakhstan according to appendix to this resolution.

3. This resolution becomes effective since January 1, 2009 and is subject to official publication.

Approved by the Order of the Government of the Republic of Kazakhstan of December 23, 2008 No. 1229

Rules of tax exemption on commodity import value added

1. These rules of tax exemption on value added of commodity import are developed according to Item 2 of article 255 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) (further - the Code) and determine procedure for tax exemption on commodity import value added.

Action of these rules extends on the legal entities and physical person performing commodity importation on customs area of the Eurasian Economic Union (further - legal entities and physical persons).

2. Commodity import is exempted from the value added tax in case of submission of the relevant documents provided by these rules, to body of state revenues of the Republic of Kazakhstan.

3. In case of commodity import, except for excisable, imported as the humanitarian assistance, the following documents are submitted:

1) shipping documents and/or confirmation of the diplomatic or equated to them representations with indication of the status of imported goods as the humanitarian assistance;

2) the confirmation of the sender of goods including constituted in foreign language, confirming the fact of voluntary conveyance of goods;

3) the obligation of the receiver about target use of goods only for improvement of living conditions and life of the population, and also the prevention and liquidation of emergency situations of military, ecological, natural and technogenic nature completed in the form established in appendix 1 to these rules.

4. In case of commodity import, except for excisable, imported for charitable purposes through the states, the governments of the states, the international organizations, including rendering technical assistance, the following documents are submitted:

1) for the goods imported for charitable purposes through the states and the governments of the states and the international organizations:

shipping documents and/or confirmation of the diplomatic or equated to them representations with indication of the status of imported goods for charitable purposes;

the relevant agreements, agreements establishing commodity importation for charitable purposes;

for legal entities - the copy of the certificate * or certificates of state registration (re-registration) of the legal entity confirming registration of the legal entity as non-profit organization, and also the copy of the charter;

note: * the certificate on the state (accounting) registration (re-registration) of the legal entity (branch, representation) issued before enforcement of the Law of the Republic of Kazakhstan of December 24, 2012 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning state registration of legal entities and accounting registration of branches and representations" is valid before the termination of activities of the legal entity.

2) for the goods imported as technical assistance:

shipping documents and/or confirmation of the diplomatic or equated to them representations in which the name of the program and details of the project (contract) on technical shall be specified to assistance for which accomplishment commodity importation is performed;

the draft copy (the contract on technical assistance) for which accomplishment goods are delivered.

At the same time the competent authority from the Kazakhstan side controlling accomplishment of the program of technical assistance provides information on execution of the project in authorized body in the sphere of customs affairs of the Republic of Kazakhstan. For the purpose of ensuring identification of imported goods to the goods provided to import in introduced drafts, the inventory in these projects shall be specified separately.

5. Import of medicines of any forms, products of medical appointment and medical equipment is exempted from the value added tax:

the medicines registered in the State register, products of medical appointment and medical equipment of the Republic of Kazakhstan (further - the State register);

not registered in the State register, based on the conclusion (the allowing document) issued by authorized body in the field of health care.

Commodity import, specified in this Item, is exempted from the value added tax according to the list approved by the Government of the Republic of Kazakhstan.

For the purposes of release of import of medicines of any forms, products of medical appointment and medical equipment from the value added tax observance of the following conditions is necessary:

1) submission to body of state revenues of the Republic of Kazakhstan of the copy of the license for pharmaceutical activities or medical activities, or the coupon about acceptance of the notification on the beginning or the termination of the implementation of activities or certain actions (further - the coupon about the acceptance of the notification) issued on wholesale of medical equipment and products of medical appointment according to the procedure, established by the Law of the Republic of Kazakhstan of May 16, 2014 "About permissions and notifications" (further - the Law), or availability of data in the state database of electronic licensing on permission to occupation pharmaceutical or medical activities;

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