ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 5, 2018 No. 122

About approval of Rules and forms of submission of the conclusion of the employee of authorized organization in the field of civil aviation participating in conducting thematic check on confirmation of reliability of the tax amounts on value added shown to return, the implementation of flight by the aircraft of foreign airline confirming the fact and quantity of the realized fuels and lubricants (by airlines)

According to the subitem 4) of Item 3 of article 388 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:

1. Approve:

1) Rules of submission of the conclusion of the employee of authorized organization in the field of civil aviation participating in conducting thematic check on confirmation of reliability of the tax amounts on value added shown to return, the implementation of flight by the aircraft of foreign airline confirming the fact and quantity of the realized fuels and lubricants (by airlines) according to appendix 1 to this order;

2) form of the conclusion of the employee of authorized organization in the field of civil aviation participating in conducting thematic check on confirmation of reliability of the tax amounts on value added shown to return, the implementation of flight by the aircraft of foreign airline confirming the fact and quantity of the realized fuels and lubricants according to appendix 2 to this order.

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;

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