ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of November 19, 2014 No. 1207

About approval of Rules of issue and form of confirmation by autonomous cluster fund based on which reference gained (subject to obtaining) income to the income from types of activity of the organizations performing activities in the territory of the special economic zone "Park of Innovative Technologies" is performed

According to item 4 of article 150 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:

1. Approve enclosed:

1) Rules of issue of confirmation by autonomous cluster fund based on which reference gained (subject to obtaining) income to the income from types of activity of the organizations performing activities in the territory of the special economic zone "Park of Innovative Technologies" is performed;

2) form of confirmation by autonomous cluster fund based on which reference gained (subject to obtaining) income to the income from types of activity of the organizations performing activities in the territory of the special economic zone "Park of Innovative Technologies" is performed.

2. This resolution becomes effective after ten calendar days after day of its first official publication and is effective till January 1, 2018.

Approved by the Order of the Government of the Republic of Kazakhstan of November 19, 2014 No. 1207

Rules of issue of confirmation by autonomous cluster fund based on which reference gained (subject to obtaining) income to the income from types of activity of the organizations performing activities in the territory of the special economic zone "Park of Innovative Technologies" is performed

1. General provisions

1. These rules of issue of confirmation by autonomous cluster fund based on which reference gained (subject to obtaining) income to the income from types of activity of the organizations performing activities in the territory of the special economic zone "Park of Innovative Technologies" is performed (further - Rules) are developed according to 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 issue to participants of special economic zone of confirmation about reference gained (subject to obtaining) income to the income from the types of activity answering the purpose of creation of special economic zone (further - SEZ).

2. The concepts and terms applied in these rules:

1) the member of SEZ - the legal entity performing priority types of activity in the territory of SEZ and included in the unified register of members of SEZ;

2) the statement - the written address of the member of SEZ with application of documents according to item 4 of the these rules provided for receipt of confirmation;

3) confirmation - the official document confirming reference gained (subject to obtaining) income of members of SEZ to the income from the types of activity answering the purpose of creation of SEZ;

4) the applicant - the member of SEZ who submitted for consideration the statement on receipt of confirmation;

5) autonomous cluster fund - the non-profit organization which is governing body of SEZ "Park of Innovative Technologies", and also performing other functions, stipulated by the legislation the Republic of Kazakhstan.

2. Procedure for issue of confirmation

3. The member of SEZ submits to autonomous cluster fund the application in the established form, according to appendix 1 to these rules which is registered in day of receipt in the magazine of registration of statements which form is established in appendix 2 to these rules.

4. The following documents are enclosed to the application:

1) the certificate of the member of SEZ of the actual amount of the realized goods of own production (works, services) with breakdown on types of activity;

2) the balance sheet and the profit and loss statement by results of activities for the expired financial year of the member of SEZ;

3) the copy of the audit report for the expired financial year (only legal entities for whom legal acts of the Republic of Kazakhstan establish obligatory carrying out audit represent);

4) the copy of the contract with governing body of SEZ "Park of Innovative Technologies" on implementation of activities as the member of SEZ;

5) the documents confirming realization by the member of SEZ of goods (works, services):

delivery notes on goods issue on the party;

the act of the performed works (the rendered services);

copies of agreements (contracts) signed between the member of SEZ and the receiver (buyer) of goods (works, services) on delivery of goods (performance of works, rendering services).

5. The applicant provides completeness and reliability of the provided materials, also they shall be created in the single folder, and sheets are numbered.

6. The autonomous cluster fund checks completeness of packet of the provided documents specified in item 4 of these rules.

In case of incompleteness of the provided documents, and also discrepancy to requirements of registration and contents of the statement which form is established in appendix 1 to these rules the autonomous cluster fund returns the application without consideration in day of its giving.

7. The autonomous cluster fund issues confirmation to the member of SEZ no later than 20 calendar days from receipt date of the statement in case of observance of at the same time following conditions in time:

1) the legal entity is registered as the taxpayer in the location;

2) the legal entity is member of SEZ "Park of Innovative Technologies" according to the legislation of the Republic of Kazakhstan on special economic zones;

3) the legal entity has no structural divisions;

4) at least 70 percent of gross annual income of the legal entity make the income which is subject to obtaining (received) from sales of goods of own production, works, services, in case of observance of the following conditions:

the realized goods, works, services are results of implementation of types of activity, stipulated in Article 151-4 Tax codes;

production and sales of goods, performance of works, rendering services are performed by the member of SEZ "Park of Innovative Technologies".

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