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The document ceased to be valid since  March 31, 2018 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of February 23, 2018 No. 263

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 31, 2015 No. 240

About approval of Rules of submission of the obligation about export (import) of products of conversion and its execution, form of submission of the obligation of export (import) of products of conversion

(as amended of the Order of the Minister of Finance of the Republic of Kazakhstan of 24.12.2015 No. 683)

According to Item 3 of article 282 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve enclosed:

1) Rules of submission of the obligation about export (import) of products of conversion and its execution according to appendix 1 to this order;

2) form of submission of the obligation of export of products of conversion according to appendix 2 to this order;

3) form of submission of the obligation of import of products of conversion according to appendix 3 to this order.

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

B. Sultanov

It is approved

Minister of national economy of the Republic of Kazakhstan

 

________________ E.Dosayev

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of March 31, 2015 No. 240

Rules of submission of the obligation about export (import) of products of conversion and its execution

1. General provisions

1. These rules of submission of the obligation about export (import) of products of conversion and its execution (further – Rules) are developed according to Item 6 of Article 276-13 and Item 3 of article 282 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 submission of the obligation about export (import) of products of conversion and its execution.

2. Procedure for submission of the obligation about export of products of conversion

2. When importing raw materials supplied by the customer to conversion from the territory of state members of the Eurasian Economic Union on the territory of the Republic of Kazakhstan the taxpayer of the Republic of Kazakhstan performing raw materials supplied by the customer conversion represents to body of state revenues in the location the obligation about export of products of conversion no later than the 20th following after month in which raw materials supplied by the customer are accepted on accounting.

If before the expiration of export of the products of conversion specified in the obligation about export of products, the supplementary agreement makes changes to the agreement (contract) on prolongation of term of conversion of raw materials supplied by the customer, on such changes the taxpayer by withdrawal of earlier provided obligation about export of products of conversion at the same time represents the new obligation about export of products of conversion before the expiration specified in the previous obligation about export of products of conversion.

At the same time the raw materials supplied by the customer conversion term specified in the obligation (obligations) about export of products of conversion cannot exceed two years from acceptance date on raw materials supplied by the customer accounting.

The obligation about export of products of conversion is submitted in attendance procedure on paper, is filled in with ball or fountain pen, black or blue ink, header printing symbols or with use of the printer.

The obligation about export of products of conversion on paper is submitted in duplicate in body of state revenues in the location of the taxpayer performing raw materials supplied by the customer conversion, one of which returns to the taxpayer with mark of body of state revenues about acceptance.

The obligation about export of products of conversion is on paper signed by the taxpayer or his authorized representative and certified by seal of the taxpayer (in case of its availability).

When filling the obligation about export of products of conversion corrections, erasures and blots are not allowed.

3. About export of products of conversion are applied to the obligation:

1) the documents confirming raw materials supplied by the customer import:

the agreement (contract) based on which raw materials supplied by the customer import is performed;

shipping documents;

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