of January 25, 2012 No. 915
About entering of amendment into the Decision of the Commission of the Customs union of June 18, 2010 No. 293 "About some questions of transition period in case of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services in the Customs union"
The commission of the Customs union solved:
1. Add the Decision of the Commission of the Customs union of June 18, 2010 with No. 293 "About some questions of transition period in case of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services in the Customs union" Item 5 of the following content:
"5. On the goods which are products of conversion of the raw materials supplied by the customer which are exported from the territory of the Republic of Kazakhstan on the territory of the Russian Federation for conversion, and placed in the territory of the Russian Federation under the customs procedures, the modes and transactions which are not completed as of July 1, 2010, the taxpayer of the Republic of Kazakhstan realizing the raw materials supplied by the customer conversion products shipped after July 1, 2010 on which VAT was paid to customs authorities of the Russian Federation in case of release for internal consumption for confirmation of justification of application of zero rate of the VAT represents to tax authority in document package, stipulated in Item 2 articles 1 of the Protocol on procedure for collection of indirect taxes and the mechanism of control of their payment during the exporting and commodity import in the Customs union, instead of the Statement for commodity importation and payment of indirect taxes the copy of the customs declaration, confirming release of goods according to the customs procedure / to customs regime of release for internal consumption.".
2. This Decision becomes effective from the date of its official publication and extends to the relations which arose since July 1, 2010.
Members of the commission of the Customs union:
|
From the Republic of Belarus S. Rumas |
From the Republic of Kazakhstan K. Kelimbetov |
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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