ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of December 31, 2010 № 1518

About approval of Rules of determination of the list of the state members of the Customs union of the goods intended for industrial conversion, and the list of the finished goods received in case of the specified industrial conversion and also the list of the taxpayers of the Republic of Kazakhstan importing such goods imported on the territory of the Republic of Kazakhstan from the territory

1. Approve the enclosed Rules of determination of the list of the state members of the Customs union of the goods intended for industrial conversion, and the list of the finished goods received in case of the specified industrial conversion and also the list of the taxpayers of the Republic of Kazakhstan importing such goods imported on the territory of the Republic of Kazakhstan from the territory.

2. This resolution becomes effective from the date of the first official publication.

Approved by the order of the Government of the Republic of Kazakhstan of December 31, 2010 № 1518

Rules of determination of the list of the state members of the Customs union of the goods intended for industrial conversion and the list of the finished goods received in case of the specified industrial conversion and also the list of the taxpayers of the Republic of Kazakhstan importing such goods imported on the territory of the Republic of Kazakhstan from the territory

1. General provisions

1. These rules are developed according to article 249 of the Code of the Republic of Kazakhstan of June 12, 2001 «About taxes and other obligatory payments in the budget» (Tax code) and determine procedure for determination of the list of the state members of the Customs union of the goods intended for industrial conversion imported on the territory of the Republic of Kazakhstan from the territory (further - the list of imported goods), the list of the finished goods received in case of industrial conversion of the goods imported on the territory of the Republic of Kazakhstan from the territory of state members of the Customs union (further - the list of finished goods), and the list of the taxpayers of the Republic of Kazakhstan importing goods on the territory of the Republic of Kazakhstan from the territory of the state members of the Customs union intended for industrial conversion (further - the list of taxpayers).

2. In these rules the following concepts are used:

1) industrial conversion - use of goods (raw materials and (or) materials) in production for receipt of new goods which classification code according to the single Commodity nomenclature of foreign economic activity of the Customs union (further - FEACN CU) differs from commodity code, imported for industrial conversion, at the level of any of the first four signs;

2) the applicant - the individual entrepreneur or the legal entity registered in the territory of the Republic of Kazakhstan according to the procedure, established by the legislation of the Republic of Kazakhstan;

3) authorized body - the central executive body performing management in the field of regulation of industrial policy;

4) authorized industry body - the state body performing regulation of the corresponding industry.

3. Lists of taxpayers, imported goods and finished goods are created on the permanent updated basis and affirm the order of the Government of the Republic of Kazakhstan.

4. Changes and amendments in lists of imported goods, finished goods and taxpayers are brought once in half a year, in process of receipt of requests in authorized body about inclusion of imported goods, finished goods and taxpayers in the lists specified in Item 3 of these rules.

2. Procedure for determination of lists of taxpayers, imported goods and finished goods

5. Lists of taxpayers, imported goods and finished goods are created concerning the taxpayers corresponding to at the same time following conditions:

1) the taxpayer stays on the registration registry as the taxpayer on value added;

2) the taxpayer does not treat taxpayers, acknowledged idle according to the procedure, determined by article 579 of the Code of the Republic of Kazakhstan of December 10, 2008 «About taxes and other obligatory payments in the budget» (Tax code);

3) use of imported goods for industrial conversion.

6. The goods imported on the territory of the Republic of Kazakhstan from the territory of state members of the Customs union intended for industrial conversion, the finished goods received in case of the specified industrial conversion and also the taxpayers of the Republic of Kazakhstan importing such goods join in projects according to lists of imported goods, finished goods and taxpayers authorized body on the basis:

1) statements for inclusion in lists of taxpayers, imported goods and finished goods in any form;

2) the positive conclusion of authorized industry body about confirmation of the reference of imported goods to the goods intended for industrial conversion issued according to Item 7 of these rules.

7. For receipt of the conclusion about confirmation of reference of imported goods to the goods intended for industrial conversion, the applicant submits the following documents to authorized industry body:

1) the statement for issue of the conclusion about confirmation of reference of imported goods to the goods intended for industrial conversion in any form;

2) the copy of the document confirming transaction, appendices and (or) amendments to it (the contract, the agreement) (the applicant assured by seal);

3) the copy of the document confirming the name and classification of goods and products of their industrial conversion according to FEACN CU at the level of ten signs (the applicant assured by seal);

4) the table of calculation of regulations of exit of products of industrial conversion, including transactions on industrial conversion of the goods (based on engineering procedure), methods of their enhancement, methods of identification of goods, and also terms on industrial conversion of goods;

5) the copy of the certificate on statement on registration accounting as the taxpayer in tax authority;

6) confirmation of tax authority that the applicant is not recognized as the idle taxpayer.

The authorized industry body within fifteen calendar days considers the submitted documents and issues corresponding (positive or negative) the conclusion about confirmation of reference of imported goods to the goods intended for industrial conversion in form according to appendix to these rules.

The negative conclusion about confirmation of reference of imported goods to the goods intended for industrial conversion is issued by authorized industry body in the following cases:

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