of July 16, 2010 No. 352
About approval of Rules of control of the tax discharge on value added on exhibition and fair trade
According to item 4 of article 276-18 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:
1. Approve the enclosed Rules of control of the tax discharge on value added on exhibition and fair trade.
2. To the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) provide state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its subsequent publication in mass media.
3. This order becomes effective from the date of its first official publication and extends to the relations which arose since July 1, 2010.
Minister B. Zhamishev
Approved by the order of the Minister of Finance of the Republic of Kazakhstan of July 16, 2010 No. 352
1. Rules of control of the tax discharge on value added on exhibition and fair trade (further - Rules) provide procedure for control of the tax discharge on value added (further - the VAT) on exhibition and fair trade of the goods imported on the territory of the Republic of Kazakhstan from the territory of other state member of the Customs union.
2. Action of Rules does not extend to the organization and holding exhibitions which do not provide sales of goods (objects) shown at these exhibitions.
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The document ceased to be valid according to the Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of May 2, 2012 No. 229