ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 27, 2015 No. 138

About approval of Rules of registration, obtaining, issue, accounting, storage and submission of accompanying waybills

According to the subitem 6) article 8 of the Law of the Republic of Kazakhstan of July 20, 2011 "About state regulation of production and turnover of separate types of oil products" PRIKAZYVAYU:

1. Approve the enclosed Rules of registration, obtaining, issue, accounting, storage and submission of accompanying waybills.

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 in 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 from the date of its first official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 27, 2015 No. 138

Rules of registration, obtaining, issue, accounting, storage and submission of accompanying waybills

1. General provisions

1. These rules are developed according to the subitem 6) of article 8 of the Law of the Republic of Kazakhstan of July 20, 2011 "About state regulation of production and turnover of separate types of oil products" and establish procedure for registration, obtaining, issue, accounting, storage and submission of accompanying waybills on oil products (further - SNN) in case of realization and (or) shipment of oil products by producers of oil products, the oil suppliers, persons enabling the realization and (or) shipment of oil products from petroleum supply points and (or) transactions on internal transfer of oil products (further - Suppliers), and also persons receiving oil products (including when transporting of the imported oil products to the first destination in the territory of the Republic of Kazakhstan) or in case of return of oil products to the Supplier (further - Receivers).

2. When carrying out each transaction on realization and (or) shipment, and also when implementing transactions on transportation of oil products by railway, road, sea, inland water and air transport without fail draw up SNN in form according to appendix 1 to these rules, except for internal transfer of oil products on lands of agricultural purpose.

When exporting oil products from the territory of the Republic of Kazakhstan SNN are not subject to confirmation by the Receiver according to the procedure, specified in Item 9 of these rules.

2. Procedure for registration, obtaining, issue, accounting, storage and representation of SNN

3. SNN are drawn up in electronic form by means of the Internet resource (web application) "Office of the taxpayer" (further - the Program) in the state and (or) Russian languages.

The program is placed on the Internet resource (web portal) of the state body performing realizable and control functions in the field of turnover of oil products (further - authorized body).

4. In SNN the following data are specified:

1) number SNN (it is appropriated automatically by the Program);

2) date and time of registration (it is put down automatically by the Program);

3) transaction code (gets out of the reference book of the Program);

4) individual identification number (further - IIN), business and identification number (further - BIN) the Supplier. When transporting of the imported oil products to the first destination in the territory of the Republic of Kazakhstan it is not filled;

5) the name of the Supplier of oil product, its legal address and code of body of state revenues in the location (residence) (it is appropriated automatically by the Program in case of input the IIN/bin of the supplier), shipping address (gets out of the displayed list of the Program (in the presence) according to the specified transaction code). When transporting of the imported oil products to the first destination in the territory of the Republic of Kazakhstan the name of the Supplier of oil product, its legal address are filled in manually with the Receiver, the code of body of state revenues in the location (residence) is not filled.

If the Supplier does not stay on the registration registry as the taxpayer performing separate types of activity, then the actual shipping address (realization) of oil products is specified (the address of the petroleum storage depot (reservoir), is filled manually);

6) code of body of state revenues of shipping address in which the Supplier stays on the registration registry as the taxpayer performing separate types of activity (gets out of the displayed list of the Program). When transporting of the imported oil products to the first destination in the territory of the Republic of Kazakhstan it is not filled.

If the Supplier does not stay on the registration registry as the taxpayer performing separate types of activity, then the code of body of state revenues on shipping address (realization) of oil products is specified (gets out of the displayed list of the Program);

7) type of the Supplier (gets out of the displayed list of the Program);

8) IIN/BIN of the Receiver (it is entered by the Supplier). When transporting of the imported oil products to the first destination in the territory of the Republic of Kazakhstan it is entered by the Receiver;

9) oil product name of a consignee, its legal address (it is appropriated automatically by the Program in case of input the receiver's IIN/bin), the address of the place of delivery (gets out of the displayed list of the Program (in the presence) according to the specified transaction code).

If the Receiver of oil products does not stay on the registration registry as the taxpayer performing separate types of activity, then the actual delivery address (obtaining) of oil products is specified (the address of the petroleum storage depot (reservoir), is filled manually);

10) code of body of state revenues on delivery address of the Receiver in which the Receiver stays on the registration registry as the taxpayer performing separate types of activity (gets out of the displayed list of the Program).

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