of October 24, 2011 No. 1197
About approval of Rules of agreement signature on application of transfer pricing
According to the subitem 6) of Item 1 of article 4 of the Law of the Republic of Kazakhstan of July 5, 2008 "About transfer pricing" the Government of the Republic of Kazakhstan DECIDES:
1. Approve the enclosed Rules of agreement signature on application of transfer pricing.
2. This resolution becomes effective after ten calendar days after the first official publication.
Prime Minister of the Republic of Kazakhstan
K. Masimov
Approved by the order of the Government of the Republic of Kazakhstan of October 24, 2011 No. 1197
1. These rules of agreement signature on application of transfer pricing (further – Rules) are developed according to the Law of the Republic of Kazakhstan of July 5, 2008 "About transfer pricing" (further – the Law) and determine procedure for agreement signature by application of transfer pricing (further – the Agreement) between authorized bodies – the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further – the Tax Committee), the Customs Control Committee of the Ministry of Finance of the Republic of Kazakhstan (further – the Customs Control Committee) and the participant of the transaction.
2. In the Agreement the following items are reflected:
1) general provisions;
2) agreement parties;
3) subject of the agreement;
4) the list of the submitted documents;
5) method of determination of market price;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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The document ceased to be valid since June 3, 2022 according to Item 1 of the Order of the Government of the Republic of Kazakhstan of May 19, 2022 No. 317