ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of May 30, 2017 No. 348

About approval of Rules of execution of the tax liabilities by persons having the right to privileges and preferences according to the Agreement between the Government of the Republic of Kazakhstan and the International bureau of exhibitions on privileges and preferences for the official participants connected with holding the International specialized EXPO-2017 exhibition in the city of Astana

According to Item 3 of article 26 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules of execution of the tax liabilities as persons having the right to privileges and preferences according to the Agreement between the Government of the Republic of Kazakhstan and the International bureau of exhibitions on privileges and preferences for the official participants connected with holding the International specialized EXPO-2017 exhibition in the city of Astana.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A. M.) 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 from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) within ten calendar days after state registration of this order the direction it the copy on official publication in periodic printing editions;

4) 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.

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of May 30, 2017 No. 348

Rules of execution of the tax liabilities by persons having the right to privileges and preferences according to the Agreement between the Government of the Republic of Kazakhstan and the International bureau of exhibitions on privileges and preferences for the official participants connected with holding the International specialized EXPO-2017 exhibition in the city of Astana

Chapter 1. General provisions

1. These rules of execution of the tax liabilities by persons having the right to privileges and preferences according to the Agreement between the Government of the Republic of Kazakhstan and the International bureau of exhibitions on privileges and preferences for the official participants connected with holding the International specialized EXPO-2017 exhibition in the city of Astana (further - Rules), are developed according to Item 3 of article 26 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:

1) procedure for statement on registration accounting in body of state revenues;

2) forms, terms, procedure for submission of tax statements;

3) procedure for application of cash registers;

4) terms of value added tax return (further - the VAT);

5) exception of the state database of taxpayers in case of the activities termination.

2. In Rules the following basic concepts and reducings are used:

1) the accreditation document – the written confirmation of the Ministry of Foreign Affairs of the Republic of Kazakhstan about accreditation of person for the purpose of participation in the International specialized EXPO-2017 exhibition in the city of Astana;

2) cash registers - electronic devices with the block of fiscal memory or with function of fixing and (or) data transmission, the hardware and software providing registration and display of information on the cash calculations perfromed in case of sales of goods, works, services;

3) Single service center - the service center rendering the state and other services, working by the principle of "one window" at the round-the-clock basis, located in the territory of the International specialized EXPO-2017 exhibition in the city of Astana;

4) beneficiaries of privileges and preferences – persons having the right to privileges and preferences according to the Agreement;

5) the summary sheet (register) – the summary sheet (register) of the diplomatic and equated to them representations accredited in the Republic of Kazakhstan which form is approved by the order of the Minister of Finance of the Republic of Kazakhstan of August 13, 2010 No. 408 "About approval of form of the summary sheet (register) of the diplomatic and equated to them representations accredited in the Republic of Kazakhstan" registered in the Register of state registration of regulatory legal acts for No. 6479, signed by the Commissioner of section or other representative on that person and certified by seal (in the presence) with appendix of accreditation documents concerning salaried employees of Office of the Commissioner of section;

6) Agreement – The agreement between the Government of the Republic of Kazakhstan and the International bureau of exhibitions on privileges and preferences for the official participants connected with holding the International specialized EXPO-2017 exhibition in the city of Astana (Paris, on November 5, 2015) ratified by the Law of the Republic of Kazakhstan of March 1, 2016.

3. The concepts determined in the Agreement, used in these rules are applied in that value in what they are used in the Agreement.

Chapter 2. Procedure for statement on registration accounting in body of state revenues

4. Beneficiaries of privileges and preferences are subject to registration as the taxpayer in the territory of the Republic of Kazakhstan in one of the following forms:

1) the legal nonresident person performing activities through permanent organization without opening of branch, representation;

2) foreigner and (or) stateless person.

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