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of February 10, 2015 No. KGD-06-3-YuL-B-212-KGD-2300

Concerning provision of the declaration on indirect taxes on the imported goods

Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan, having considered the letter of 02.02.2015 No. 12-2015, reports the following.

According to Item 1 of article 276-20 of the Tax Code in case of commodity import, including the goods which are raw materials supplied by the customer conversion products on the territory of the Republic of Kazakhstan from the territory of state members of the Customs union the taxpayer shall provide to tax authority in the location (residence) the declaration on indirect taxes on the imported goods, including under agreements (contracts) of leasing, on paper and in electronic form or in electronic form no later than the 20th following tax period if other is not established by this Item.

Along with the declaration on indirect taxes on the imported goods the taxpayer submits in tax authority the application (statements) for commodity importation and payment of indirect taxes on paper (in four copies) and in electronic form or in electronic form.

To the Protocol on exchange of information in electronic form between tax authorities of state members of the Customs union about paid amounts of indirect taxes of December 11, 2009 (further - the Protocol on the infoobmena) the Protocol of 11.09.2014 makes changes according to which article 2 of the Protocol on the infoobmena is reworded as follows.

According to the called Article tax authorities of state members communicate about the amounts of the indirect taxes paid to budgets of state members, tax benefits (about release from the taxation), containing, including data from the statements submitted in the form of registers of applications including about the withdrawn applications.

Tax authority - the receiver of the register of statements informs the taxpayer in electronic form or provides it information access about receipt of data from statements in form and according to the procedure which are established by tax authority - the receiver of the register of statements.


A. Kipshakov


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