ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of November 28, 2010 No. 1249

About approval of Rules of adjustment of the amount of leviable import within the Customs union

According to Item 7 of article 276-8 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 adjustment of the amount of leviable import within the Customs union.

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 November 28, 2010 No. 1249

Rules of adjustment of the amount of leviable import within the Customs union

1. Rules of adjustment of the amount of leviable import within the Customs union (further - Rules) determine procedure for adjustment of the amount of leviable import in case of commodity importation on the territory of the Republic of Kazakhstan from state members of the Customs union.

2. The basic concepts applied in these rules:

1) the declaration - the declaration on indirect taxes on the imported goods;

2) the statement - the statement for commodity importation and payment of indirect taxes;

3) the obligation - the obligation about export of products of conversion, the obligation about the subsequent export from the territory of the Republic of Kazakhstan of temporarily imported goods, vehicles, data on temporarily imported goods, including vehicles, the obligation on reflection in the declaration on the tax amount value added tax on value added which is subject to payment by offsetting method on commodity import and about their target use, the notification on carrying out exhibition and fair trade, the report on the notification on carrying out exhibition and fair trade;

4) identical (similar) goods - goods, the main signs, having identical characteristic of them: physical characteristics, quality and reputation in the market, country of source and the producer;

5) uniform goods - goods which, without being identical (similar), have similar characteristics consist of similar components that allows them to perform the same functions and to be interchangeable;

6) the notification - 7 - the notification on elimination of the violations revealed by bodies of Tax Service by results of cameral control, provided by the subitem 7) of Item 2 of article 607 of the Tax Code.

3. Bodies of Tax Service have the right to adjust the amount of leviable import within the Customs union in case of non-presentation by the taxpayer of the documents confirming cost of the imported (imported) goods on the territory of the Republic of Kazakhstan.

To the documents confirming cost of the imported (imported) goods on the territory of the Republic of Kazakhstan, one of documents in the following priority belongs:

1) agreements (contracts, agreements) specified in the subitem 5) of Item 3 of article 276-20 of the Tax Code of the Republic of Kazakhstan;

2) the invoices specified in the subitem 4) of Item 3 of article 276-20 of the Tax Code of the Republic of Kazakhstan;

3) the shipping documents specified in the subitem 3) of Item 3 of article 276-20 of the Tax Code of the Republic of Kazakhstan;

4) the documents specified in part three of Item 3 of article 276-20 of the Tax Code of the Republic of Kazakhstan;

5) documents, stipulated in Item 5 these rules.

4. The taxpayer importing goods on the territory of the Republic of Kazakhstan from the territory of state members of the Customs union having the right to adjust independently the amount of leviable import in case, stipulated in Item 3 these rules.

When using by the taxpayer of data on the prices provided by the subitem 2) of Item 5 of these rules, as information source for the purposes of confirmation of cost of the imported (imported) goods on the territory of the Republic of Kazakhstan, such data on the prices the tax authority represents by the written request of the taxpayer within ten working days.

Data on the prices on required goods are submitted by tax authority in writing with appendix of the list of price information on required goods.

At the same time adjustment by the taxpayer of the amount of leviable import in the corresponding tax statements is not allowed:

1) the checked tax period - during complex and thematic checks on types of tax and other obligatory payments in the budget, to the compulsory pension contributions and social assignments specified in the instruction conducting tax audit;

2) the appealed tax period - during submission due date and consideration of the claim to the notification on results of tax audit and (or) the decision of higher body of Tax Service passed by results of consideration of the claim to the notification taking into account the recovered submission due date of the claim on types of tax and other obligatory payments in the budget, to the compulsory pension contributions and social assignments specified in the claim of the taxpayer (tax agent).

5. Information sources in case of adjustment of the amount of leviable import within the Customs union are the listed below data which are used in the following priority in case of lack of the previous data:

1) the appraisal certificate of goods (conclusion) issued by territorial commerce and industry chambers according to the legislation of the Republic of Kazakhstan on commerce and industry chambers or the report of assessment of goods issued by the appraiser according to the legislation of the Republic of Kazakhstan on estimative activities;

2) data on the prices on identical (similar) (and in case of their absence - uniform) the goods which are available in bodies of Tax Service, received by the analysis of tax statements on the goods imported on the territory of the Republic of Kazakhstan from the territory of state members of the Customs union not earlier than before ninety days before import of such goods.

At the same time, in case of lack of information specified in this subitem as information sources in case of adjustment of the amount of leviable import within the Customs union price information on identical (similar) or uniform goods, developed for the previous calendar quarters before import of such goods to the territory of the Republic of Kazakhstan but which are not exceeding one calendar year is used;

3) officially acknowledged sources of information on market prices, stipulated by the legislation the Republic of Kazakhstan about transfer pricing.

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