Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

The document ceased to be valid since  May 5, 2018 according to Item 1 of the Order of the Government of the Republic of Kazakhstan of April 20, 2018 No. 208

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of March 11, 2012 No. 307

About approval of Rules of forming of financial provision, submission of the documents confirming availability of such providing at managing company of special economic zone or autonomous cluster fund, and also compensation of losses of the budget at the expense of means of financial provision

(as amended of the Order of the Government of the Republic of Kazakhstan of 09.12.2014 No. 1283)

According to article 244-2 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 forming of financial provision, submission of the documents confirming availability of such providing at managing company of special economic zone or autonomous cluster fund, and also compensation of losses of the budget at the expense of means of financial provision.

2. This resolution becomes effective after ten calendar days from the date of 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 March 11, 2012 No. 307

Rules of forming of financial provision, submission of the documents confirming availability of such providing at managing company of special economic zone or autonomous cluster fund, and also compensation of losses of the budget at the expense of means of financial provision

1. General provisions

1. These rules of forming of financial provision, submission of the documents confirming availability of such providing at managing company of special economic zone or autonomous cluster fund, and also compensation of losses of the budget at the expense of means of financial provision (further - Rules) are developed according to article 244-2 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 forming of financial provision, submission of the documents confirming availability of such providing at managing company of special economic zone or autonomous cluster fund, and also implementation of state revenues of compensation of losses of the budget by body at the expense of means of financial provision.

The concepts and terms used in these rules are used in the values determined by the legislation of the Republic of Kazakhstan.

2. Procedure for forming of financial provision

2. The financial provision created for the purposes of compensation of special economic zone by managing company or autonomous cluster fund (further - managing company or autonomous cluster fund) losses of the budget, (further - financial provision) is made by the following methods:

1) money;

2) bank guarantee;

3) guarantee;

4) pledge of property;

5) insurance contract.

The managing company or autonomous cluster fund choose any of methods of forming of financial provision, including by combination of two or several methods.

In case of the choice of method of forming of financial provision by combination of two or several methods representation by managing company or autonomous cluster fund of the documents confirming availability of financial provision, forming of financial provision and compensation of losses of the budget are performed according to the these rules regulating the specified actions depending on the chosen method.

3. In case of change of value of the monthly settlement indicator established by the law on the republican budget, the managing company or autonomous cluster fund no later than thirty calendar days submit to body of state revenues the documents provided in part two of Item 17 of these rules and which are drawn up proceeding from new value of monthly settlement indicator which consideration is performed according to the procedure, provided by these rules.

At the same time the managing company or autonomous cluster fund submit the documents provided in part two of Item 17 of these rules, also in the case specified in Item 20 of these rules.

3. Procedure for forming of financial provision by money

4. For the purposes of forming of financial provision money signs the contract for opening of conditional bank deposit.

5. The managing company or autonomous cluster fund open conditional bank deposit on which means of financial provision are placed.

At the same time the conditional bank deposit shall correspond to the following conditions at the same time:

1) absence at managing company or autonomous cluster fund of possibility of the order means of financial provision;

2) possibility of replenishment by managing company or autonomous cluster fund of money on conditional bank deposit as a result of change of value of monthly settlement indicator and (or) increase in the amounts of excess of the VAT which are actually returned to taxpayers based on issued by managing company or autonomous cluster fund of documents on the actual consumption;

3) availability at body of state revenues of the right to write-off in procedure for money without acceptance from means of financial provision in the amount equal to the amount of losses of the budget taking into account penalty fee, - in case of establishment of unauthenticity of the data containing in the document on the actual consumption, the entailed loss of the budget;

4) possibility of control of movement of money on conditional bank deposit from body of state revenues.

4. Procedure for forming of financial provision by means of the bank guarantee

6. For the purposes of forming of financial provision by body of state revenues the bank guarantee issued by bank of the second level (further - BVU) is considered provided that BVU performs activities in the market at least ten years.

7. The body of state revenues when obtaining of managing company or autonomous cluster fund of the bank guarantee within 3 working days sends to BVU which issued such guarantee, the written request regarding its authenticity and/or content.

5. Procedure for forming of financial provision by means of the guarantee agreement

8. For the purposes of forming of financial provision by body of state revenues according to civil and tax legislations of the Republic of Kazakhstan the guarantee agreement is signed with the guarantor.

At the same time the legal entity acts as the guarantor.

9. The guarantee agreement is made in writing and certified notarially.

10. The guarantor opens conditional bank deposit on which means of financial provision are placed.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.