of June 26, 2012 No. 847
About approval of Rules of removal of indications from metering devices of amount of the realized unstable condensate on system of pipelines
According to Item 3 of article 245 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 removal of indications from metering devices of amount of the realized unstable condensate on system of pipelines (further - Rules).
2. This resolution becomes effective from the date of the first official publication, at the same time Item 17 of Rules extends to the legal relationship which arose since July 1, 2010.
Prime Minister of the Republic of Kazakhstan
K. Masimov
Approved by the order of the Government of the Republic of Kazakhstan of June 26, 2012 No. 847
1. These rules of removal of indications from metering devices of amount of the realized unstable condensate on system of pipelines (dalee-Pravila) are developed according to Item 3 of article 245 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 removal of indications from metering devices of amount of the realized unstable condensate by system of pipelines.
2. For the purposes of these rules the following concepts are applied:
1) measuring system of amount of unstable condensate - set of measuring instruments, processing devices, storages, indications and registration of results of the measurements, the processing and service equipment intended for development of signals of measuring information in the form convenient for automatic and manual handling;
2) the transferring party - the party, being the owner of unstable condensate and enabling its realization by means of transfer on system of pipelines;
3) the host party - the party which accepts on system of pipelines from the transferring party unstable condensate.
Other concepts and terms used in these rules are used in the values determined by the legislation of the Republic of Kazakhstan.
3. For the purpose of ensuring accounting of amount of the realized unstable condensate sealing of metering devices by imposing of seals is made.
Sealing is performed by the official of tax authority in the presence of responsible persons of the transferring party.
4. Seals change or destroyed only by tax authorities or with their permission, except as specified, if there is real threat of violation of normal system operation, measurement of quantity and quality of unstable condensate, or emergency and fire-dangerous situations.
5. The transferring party in writing informs tax authority on works on liquidation of emergency with explanation of the reasons which led to violation of integrity of the imposed seals.
6. In case of carrying out planned works on the running or capital repairs of the equipment connected with demontazhy and violation of integrity of seals, the transferring party in writing informs on it tax authority at least in 3 working days prior to carrying out such works with indication of date and duration of production of these works.
7. During the imposing and removal of seals by the official of tax authority and the representative of the transferring party the statement of imposing (removal) of seals, according to appendix 1 to these rules is drawn up. The statement is drawn up in duplicate, one of which is stored in tax authority, the second copy remains at the transferring party.
8. Measurement of amount of unstable condensate for the purposes of removal of indications from metering devices of amount of the realized unstable condensate on system of pipelines is performed direct and indirect by methods.
9. In case of application of direct method measurement of amount of unstable condensate is performed with use of measuring system of amount of unstable condensate (further - SIKNK) directly in weight units of measure (in tons, kilograms).
10. The indirect method is applied in cases of shutdown of SIKNK. In case of application of this method measurement of amount of unstable condensate is performed by scoping of unstable condensate with the subsequent multiplication by its density.
11. In case of decision making on indirect method the transferring party in writing notifies tax authority on transition to the scheme of accounting no more than 1 working the day from the date of adoption of such decision in time.
In case of shutdown (inclusion) of SIKNK by the official of tax authority and representatives of the transferring and accepting parties the statement of shutdown (inclusion) of measuring system of amount of unstable condensate, according to appendix 2 to these rules is drawn up. The statement is drawn up in seven copies, one of which is stored in tax authority, other copies remain with the transferring and accepting parties.
12. Removal of indications from metering devices of amount of the realized unstable condensate on system of pipelines is performed following the results of calendar month.
13. The first following for reporting the official of tax authority and the representative of the transferring party perform removal of indications from metering devices of amount of the realized unstable condensate, previously having checked availability and integrity of seals on metering devices.
14. In case of detection of violation of integrity of seals by the official of tax authority and the representative of the transferring party the relevant statement in any form then sealing of metering devices according to Item 3 of these rules is made is drawn up.
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The document ceased to be valid since January 19, 2019 according to Item 1 of the Order of the Government of the Republic of Kazakhstan of December 29, 2018 No. 922