of January 27, 2016 No. 29
About modification of the order of the Government of the Republic of Kazakhstan of March 20, 2009 No. 373 "About approval of Rules of determination of the amount of exceeding of the value added tax which is subject to return and the criteria of reference of sales of goods, works, services assessed on zero rate to permanent realization"
The government of the Republic of Kazakhstan DECIDES:
1. Bring in the order of the Government of the Republic of Kazakhstan of March 20, 2009 No. 373 "About approval of Rules of determination of the amount of exceeding of the value added tax which is subject to return and the criteria of reference of sales of goods, works, services assessed on zero rate to permanent realization" (SAPP of the Republic of Kazakhstan, 2009, No. 16, the Art. 137) the following change:
in criteria of reference of sales of goods, works, the services assessed on zero rate, to permanent realization, approved by the specified resolution:
state Item 1 in the following edition:
"1. To permanent sales of goods, the works, services assessed on zero rate sales of goods, performance of works, rendering the services assessed on zero rate, performed during three consecutive tax periods, at least once in every quarter belong. At the same time, permanent realization such realization is recognized each of the specified tax periods.".
2. This resolution becomes effective after ten calendar days after day of its first official publication.
Prime Minister of the Republic of Kazakhstan
K. Masimov
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Search in text CTRL-F
If you are guest on our site, you will work in Demo mode. In Demo mode you can see only first page of each document.
With full access you can
Database include more 65000 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
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.
The document ceased to be valid since January 19, 2019 according to Item 1 of the Order of the Government of the Republic of Kazakhstan of December 29, 2018 No. 922