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The document ceased to be valid since  August 6, 2015 according to Item 1 of the Order of the Government of the Republic of Kazakhstan of July 23, 2015 No. 573

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of December 30, 2011 No. 1657

About approval of Rules of withdrawal of the statement for commodity importation and payment of indirect taxes

According to article 276-22 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 withdrawal of the statement for commodity importation and payment of indirect taxes.

2. This resolution becomes effective since January 1, 2012 and is subject to official publication.

Prime Minister of the Republic of Kazakhstan

K. Masimov

Approved by the order of the Government of the Republic of Kazakhstan of December 30, 2011 No. 1657

Rules of withdrawal of the statement for commodity importation and payment of indirect taxes

1. General provisions

1. These rules of withdrawal of the statement for commodity importation and payment of indirect taxes (daleepravil) are developed according to articles 276-22 and 276-23 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for withdrawal of the Statement for commodity importation and payment of indirect taxes (further - the Statement) in case of commodity import in the Customs union.

2. The statement is subject to response from bodies of Tax Service based on the tax application submitted by the taxpayer in tax authority in the location (residence).

3. The taxpayer submits the tax application specified in Item 2 of these rules, in cases:

1) withdrawal of mistakenly submitted Application;

2) modification and amendments of the Statement, including when implementing return of the goods imported on the territory of the Republic of Kazakhstan from the territory of state members of the Customs union because of inadequate quality and (or) shortage before the expiration of month in which such goods are imported.

4. The statement is considered mistakenly provided if the obligation on submission of such Statement the Tax code is not provided.

5. Modification and amendments in the Statement is performed in cases:

1) changes and amendments of the data specified in the Statement, which are not influencing the size of tax base for calculation of the amounts of indirect taxes;

2) changes and amendments of the data specified in the Statement, influencing the size of tax base for calculation of the amounts of indirect taxes.

2. Procedure for withdrawal of the Statement for commodity importation and payment of indirect taxes

6. Modification and amendments in the Statement by the taxpayer is made by withdrawal of earlier submitted Application with simultaneous submission of the new Statement.

At the same time registration of the new Statement by tax authority is made current date, and for the purpose of taking measures of tax control and determination of payment due date of indirect taxes date of submission of the new Statement date of acceptance of the withdrawn Application is recognized.

7. For withdrawal of the Statement the taxpayer submits in tax authority the tax application in form according to appendix to these rules.

8. In case of withdrawal of mistakenly submitted Application in personal accounts of the taxpayer reversal of the added amounts of indirect taxes is made by tax authority in cases:

1) reflections in the declaration on indirect taxes on the imported goods of mistakenly submitted Application - by withdrawal of such declaration on indirect taxes on the imported goods;

2) reflections in the declaration on indirect taxes on the imported goods of several Statements, including mistakenly submitted Application, - by submission of the additional declaration on indirect taxes on the imported goods.

9. In case of withdrawal of the Statement in connection with modification and amendments, the taxpayer submits to tax authority the documents provided by subitems 3), the 4), 5), 7) and 8) Item 3 of article 276-20 of the Tax Code confirming justification of the made changes and additions.

10. In case of withdrawal of the Statement in connection with modification and amendments when implementing return of the goods imported on the territory of the Republic of Kazakhstan from the territory of state members of the Customs union because of inadequate quality and (or) shortage before the expiration of month in which such goods are imported, in addition to documents, stipulated in Item 9 these rules the documents, stipulated in Item 3 articles 276-23 of the Tax Code confirming justification of the made changes and additions are provided.

11. The taxpayer for withdrawal of the Statement on the bases, stipulated in Item 5 these rules (in connection with modification and amendments in the Statement), along with the tax statement represents the additional declaration on indirect taxes on the imported goods.

12. In case of withdrawal of the Statement for the purpose of modification and amendments in personal accounts of the taxpayer by the tax authority makes charge (reduction) of the corresponding amounts of indirect taxes based on the additional declaration on indirect taxes on the imported goods, stipulated in Item 11 these rules.

13. Entering by the taxpayer of changes and amendments into the Statement is not allowed:

1) the checked tax period - during conducting complex checks and thematic checks on the value added tax and excises 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 the value added tax and excises specified in the claim of the taxpayer.

 

Appendix

to Rules of withdrawal of the statement for commodity importation and payment of indirect taxes

See Appendix (0.15Mb In original language)

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