Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

The document ceased to be valid since  October 1, 2017 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of May 12, 2017 No. 301

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 9, 2015 No. 77

About approval of Rules of document flow of the invoices which are written out electronically

(as amended on 29-12-2015)

According to Item 1-2 of article 263 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code), the Law of the Republic of Kazakhstan of January 7, 2003 "About the electronic document and the digital signature" PRIKAZYVAYU:

1. Approve the enclosed Rules of document flow of the invoices which are written out electronically.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this order its direction on official publication in periodic printing editions and information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective after ten calendar days after day of its first official publication.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 9, 2015 No. 77

About approval of Rules of document flow of the invoices which are written out electronically

1. General provisions

1. These rules of document flow of the invoices which are written out electronically (further - Rules), are developed according to Item 1-2 of article 263 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code), the Law of the Republic of Kazakhstan of January 7, 2003 "About the electronic document and the digital signature".

2. These rules determine:

1) form of the invoice;

2) procedure for the statement, sending, acceptance, registration, processing, transfer and receipt of the invoices which are written out electronically (further - ESF);

3) procedure for assurance of ESF;

4) features of assurance of receipt of the corrected, additional ESF;

5) order of interaction between the central authorized body on budget implementation and bodies of state revenues.

3. The ESF which is written out according to the requirements established by Articles 256, 263 and 264 Tax codes and these rules, and registered in information system of electronic invoices is the basis for reference on account of the value added tax (further - the VAT). If the invoice, it is written out both on paper, and electronically, the basis for reference on account of the VAT by the receiver of goods, works, services the invoice, written out electronically is.

4. In these rules the following concepts are used:

1) the lowered duty rate – rate of import customs duty, lower in comparison with effective rate of import customs duty of the Common customs tariff of the Eurasian Economic Union (further – the CCT EEU), established at the maximum level of rate provided by obligations of the Republic of Kazakhstan in the World Trade Organization;

2) the List – the inventory, imported on the territory of the Republic of Kazakhstan from the third countries which are not state members of the Eurasian Economic Union (further – EEU) to which the lowered rates of duties, and also the sizes of such rates are applied;

3) the goods included in the List – goods, code of the commodity nomenclature of foreign economic activity of EEU (further – code of the CN FEA EEU) and which name are included in the List;

4) the registration certificate – the paper document or the electronic document issued by certification center for confirmation of conformity of the digital signature to the requirements established by the Law of the Republic of Kazakhstan "About the electronic document and the electronic and digital signature;

5) the authorized person – the worker of the legal entity given the rights to perform transactions on behalf of such legal entity in information system of electronic invoices based on the power of attorney, including right to sign of ESF on behalf of the legal entity;

6) normative reference information of authorized body - the information transferred from the database of bodies of state revenues and which is not tax secret according to the tax legislation;

7) the electronic document – the document in which information is provided in electronic and digital form and is certified by means of the EDS;

8) the digital signature (further – the EDS) – set of electronic digital symbols created by means of the digital signature and confirming reliability of the electronic document, its accessory and invariance of content;

9) information system of electronic invoices (further – IS ESF) – information system of the central authorized body on budget implementation by means of which are performed the statement, sending, acceptance, registration, processing, transfer, obtaining and storage of ESF;

10) ESF - the invoice, written out electronically by means of IS ESF and conforming to requirements of regulations of the tax legislation and these rules;

11) the participant of IS ESF – the person which signed the Agreement on use of IS ESF and registered in IS ESF;

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.