ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of November 28, 2010 No. 1261

About approval of conditions of conversion of goods

According to article 276-13 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 conditions of conversion of goods.

2. This resolution becomes effective since July 1, 2010 and is subject to official publication.

Approved by the order of the Government of the Republic of Kazakhstan of November 28, 2010 No. 1261

Conditions of conversion of goods

Conversion of raw materials supplied by the customer shall correspond to the following conditions of conversion of goods:

conversion of raw materials supplied by the customer in the territory of the Republic of Kazakhstan is performed by the taxpayer of the Republic of Kazakhstan in own, or leased by it production rooms and capacities;

availability of the documents confirming commodity importation on the territory of the Republic of Kazakhstan (including the obligation about export of products of conversion) and their submission to tax authority in the location of goods or products according to the tax legislation of the Republic of Kazakhstan;

transactions on conversion of goods are performed by one of two types of conversion of raw materials supplied by the customer:

1) when using raw materials and (or) materials in production for product receipt (goods) the code according to the Single commodity nomenclature of foreign economic activity differs from code of the used raw materials and (or) material at the level of any of the first four signs;

2) in case of conversion or processing of raw materials supplied by the customer raw materials supplied by the customer lose individual nature, with preserving in products of conversion of characteristics by code of these raw materials supplied by the customer according to the Single commodity nomenclature of foreign economic activity of custom union provided that in case of conversion of raw materials supplied by the customer simple assembly transactions (klepka, welding, pasting, assembly and other similar transactions), conversion of food by the organizations of public catering, transaction on preparation of goods for sale and transportation (crushing of batch, forming of sendings, sorting, packaging, repacking), mixing of goods, components without giving to the received products of the characteristics distinguishing it from initial components at the level of any of the first four signs by code of the Single commodity nomenclature of foreign economic activity of custom union, receipt of issue, cultivation and sagination of animals, birds, fishes are not performed and also cultivation of Crustacea and mollusks, cultivation of trees and

plants, copying and reproduction of information, audio-and videos on any kinds of data carriers, use of foreign goods as supportive applications in engineering procedure (the equipment, machines, devices and another).

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