I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of August 13, 2019 No. 871

About approval of Rules and terms of realization of pilot project on compensation of tax amount on value added to the physical persons who are citizens of foreign states in case of commodity exportation out of limits of customs area of the Eurasian Economic Union, except for commodity exportation through the territories of state members of the Eurasian Economic Union (pilot project of "dachshunds of fra")

According to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:

1. Approve Rules and terms of realization of pilot project on compensation of tax amount on value added to the physical persons who are citizens of foreign states in case of commodity exportation out of limits of customs area of the Eurasian Economic Union, except for commodity exportation through the territories of state members of the Eurasian Economic Union (pilot project of "dachshunds of fra").

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. This order becomes effective after ten calendar days after day of its first official publication and extends to the legal relationship which arose since August 15, 2019 and is effective till December 31, 2024 inclusive.

Approved by the Order of the acting minister of finance of the Republic of Kazakhstan of August 13, 2019 No. 871

Rules and terms of realization of pilot project on compensation of tax amount on value added to the physical persons who are citizens of foreign states in case of commodity exportation out of limits of customs area of the Eurasian Economic Union, except for commodity exportation through the territories of state members of the Eurasian Economic Union (pilot project of "dachshunds of fra")

Chapter 1. General provisions

1. These rules and terms of realization of pilot project on compensation of tax amount on value added to the physical persons who are citizens of foreign states in case of commodity exportation out of limits of customs area of the Eurasian Economic Union, except for commodity exportation through the territories of state members of the Eurasian Economic Union (pilot project of "dachshunds of fra") (further - Rules) are developed according to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) for the purpose of upgrade and enhancement of tax administration, assessment of economic effect and determine procedure for realization of pilot project of "dachshunds of fra".

2. In Rules the following basic concepts are used:

1) bodies of state revenues – territorial authorities of state revenues in the territory of which the taxpayers taking trade place in stationary shopping facilities of the "dachshunds of fra" participating in pilot project on right to use are registered in the place of implementation of activities;

2) the buyer - the physical person who is the citizen of the foreign state which is not state member of the Eurasian Economic Union;

3) system of "dachshunds of fra" - legal relationship between subjects of trading activity in system of "dachshunds of fra", physical persons, to the physical persons who are citizens of foreign states being citizens of foreign states, bodies of state revenues, the operator of system of "dachshunds of fra", the tax amounts arising in case of compensation on value added in case of commodity exportation out of limits of customs area of the Eurasian Economic Union, except for commodity exportation through the territories of state members of the Eurasian Economic Union;

4) the operator of system of "dachshunds of fra" - the legal entity the Global Blue company performing compensation of tax amount on value added to the physical persons who are citizens of foreign states in case of commodity exportation out of limits of customs area of the Eurasian Economic Union, except for commodity exportation through the territories of state members of the Eurasian Economic Union;

5) the subject of trading activity in system of "dachshunds of fra" – the subject of private entrepreneurship taking trade place in stationary shopping facilities of the "dachshunds of fra" participating in pilot project on right to use and being the taxpayer on value added.

Chapter 2. Participants of pilot project of "dachshunds of fra"

3. Participants of pilot project are:

1) the subject of trading activity in system of "dachshunds of fra";

2) the operator of system of "dachshunds of fra" - the Global Blue company;

3) bodies of state revenues.

Chapter 3. Rights and obligations

4. The subject of trading activity in system of "dachshunds of fra" fills and provides the document (check) of "dachshunds of fra" to the buyer if the cost of goods purchased constituted at least 20 (twenty) monthly settlement indicators established by the law on the republican budget existing for January 1 of the corresponding financial year.

5. The buyer can require filling and provision of the document (check) of "dachshunds of fra" in the presence of the check of cash register within one day in which the goods are acquired.

6. The subject of trading activity in system of "dachshunds of fra" processes the document (check) of "dachshunds of fra" based on one or several checks printed within one calendar day using cash register which address of installation (application) corresponds to the address of the stationary shopping facility.

7. The subject of trading activity in system of "dachshunds of fra" can demand from the buyer the identity document (passport) for the statement of the document (check) of "dachshunds of fra".

8. In case of presentation by the buyer of the identity document (passport), the subject of trading activity in system of "dachshunds of fra" performs proper filling, signing and provision to the buyer of the completed document form (check) of "dachshunds of fra", the check of cash register, the electronic invoice.

9. The pilot project of "dachshunds of fra" is implemented in the stationary shopping facilities located in the cities in the cities of Astana, Almaty, Shymkent and Turkestan based on the contribution agreement in pilot project of "dachshunds of fra" signed between the operator of system of "dachshunds of fra" and the subject of trading activity in system of "dachshunds of fra".

Chapter 4. Procedure and project deadlines

10. In system of "dachshunds of fra" compensation of tax amount on value added is made only on the nonfoods acquired at the subject of trading activity in system of "dachshunds of fra" in the trade places located in stationary shopping facilities of the "dachshunds of fra" participating in pilot project.

11. The document (check) of "dachshunds of fra" is processed in the automatic mode with use of the software represented by Global Blue operator, in duplicate:

1) one copy remains and archived at the subject of trading activity in system of "dachshunds of fra";

2) the second copy, after passing of the procedure of survey of goods by the employee of bodies of state revenues and passport control at the international airports of the cities of Astana, Almaty, Shymkent and Turkestan, goes the buyer to the operator of system of "dachshunds of fra" through the special mailboxes of "dachshunds of fra" located in zones of landing of the international airports of the cities of Astana, Almaty, Shymkent and Turkestan or the different way of delivery determined by the operator of system of "dachshunds of fra".

The document (check) of "dachshunds of fra" is constituted in the form determined by the operator of system of "dachshunds of fra" with indication of the following data:

1) sequence number and date of creation;

2) the name, identification number of the subject of trading activity in system of "dachshunds of fra", the address of this organization or its separate division (in case of implementation of retail trade of activities by the organization through separate division);

3) sequence number and date of the check of cash register issued by the subject of trading activity in system of "dachshunds of fra" to the buyer;

4) the cost of the realized goods taking into account tax amount on value added;

5) the tax amount on value added estimated in the subject of trading activity in system of "dachshunds of fra" on the realized goods;

6) compensation amount of the value added tax without the commission of the operator of system of "dachshunds of fra";

7) series, number and date of issue of the passport of the buyer;

8) the surname, name, middle name (in case of its availability) the buyer written by letters of the Latin alphabet (according to data of the identity document (passport);

9) the name of foreign state which authorized body issues the identity document (passport) to physical person, written by letters of the Latin alphabet (according to data of the identity document (passport);

10) the bar code allowing to perform identification of document number (check) of "dachshunds of fra" using readers in case of its use in information system of the operator of system of "dachshunds of fra".

12. In case of implementation of exchange or return of goods on conditions, the stipulated in Article 14 Laws of the Republic of Kazakhstan "About consumer protection", the document (check) of "dachshunds of fra" provided earlier is subject to return to the subject of trading activity in system of "dachshunds of fra" which in case of exchange of goods provides the new document (check) of "dachshunds of fra", and also the additional invoice.

13. The buyer before passing of the check points through Frontier of the Republic of Kazakhstan located in buildings of the international airports of the cities of Astana, Almaty, Shymkent and Turkestan shows to customs examination the goods purchased, documents (checks) of "dachshunds of fra", checks of cash register which are drawn up on the buyer, the identity document (passport) of the citizen of foreign state and the boarding pass.

14. Customs examination within system of "dachshunds of fra" is performed by the authorized officer of body of state revenues by external visual survey of goods for the purpose of establishment of identity of the data reflected in documents (checks) of "dachshunds of fra" with the goods provided to survey.

The authorized officer of body of state revenues in case of reliability of the data reflected in documents (checks) of "dachshunds of fra" puts down mark (personal number seal) about carrying out survey on such documents (checks) of "dachshunds of fra".

15. The buyer, after passing of the procedure of survey of goods by the authorized officer of body of state revenues and passport control at the international airports of the cities of Astana, Almaty, Shymkent and Turkestan, provides the document (check) of "dachshunds of fra" with mark (personal number seal) about carrying out survey of body of state revenues to the operator of system of "dachshunds of fra" through the special mailbox of "dachshunds of fra" located in zone of landing of the international airports of the cities of Astana, Almaty, Shymkent and Turkestan or different way of delivery (mail service).

16. Compensation of tax amount on value added is made by the operator of system of "dachshunds of fra" to the buyer in case of observance of at the same time following conditions:

1) the foreign state is not state member of the Eurasian Economic Union;

2) the buyer shows the document (check) of "dachshunds of fra" completed properly and containing mark (personal number seal) of body of state revenues;

3) the total cost of the goods acquired by the buyer reflected in documents (checks) of "dachshunds of fra" constitutes at least 20 (twenty) monthly settlement indicators established by the law on the republican budget existing for January 1 of the corresponding financial year;

4) the buyer performs export of the goods acquired by it out of limits of customs area of the Eurasian Economic Union (except for commodity exportation through the territories of state members of the Eurasian Economic Union) through the check point of Frontier of the Republic of Kazakhstan located in the building of the international airports of the cities of Astana, Almaty, Shymkent and Turkestan that is confirmed by mark (personal number seal) of body of state revenues in the document (check) of "dachshunds of fra";

5) from the date of execution of the document (check) of "dachshunds of fra" there passed no more than three months, not including month of registration.

17. The operator of system of "dachshunds of fra" performs compensation of tax amount on value added to the buyer in non-cash form by money transfer on the bank account, or credit card or the account of mobile purse.

18. The tax amount on value added compensated to the buyer is determined as the tax amount on value added estimated in the subject of trading activity - in case of sales of goods to the buyer and paid by such person as a part of the price of goods, reduced by the cost of service in compensation of tax amount on the value added determined by the operator of system of "dachshunds of fra".

19. Compensation of tax amount on value added is not made in case of acquisition by the buyer of the goods recognized excisable according to the tax legislation.

20. The operator of system of "dachshunds of fra" monthly makes reconciliation and makes out bill separately on each subject of trading activity with indication of the subject compensation of tax amount for value added based on documents (checks) of the "dachshunds of fra" which underwent customs clearance.

The operator of system of "dachshunds of fra" represents to bodies of state revenues of the data on paid amounts of compensations of tax amount on value added monthly to the 15th following reporting.

21. The subject of trading activity in system of "dachshunds of fra" makes payment of tax amount on value added, the goods which are earlier estimated in case of sales of goods to the buyer and received from the buyer as a part of the price, to the operator of system of "dachshunds of fra" for compensation of the value added tax to the buyer. At the same time receipt of system by the operator of "dachshunds of fra" from the subject of trading activity on value added is not recognized turnover on realization for the purposes of calculation of the value added tax system of "dachshunds of fra" of tax amount.

Turnover on rendering of services on compensation of tax amount on value added, the "dachshunds of fra" rendered by the operator of system, is exempted from the value added tax and the size of such turnover is determined as difference between the tax amount on value added received from the subject of trading activity and compensation amount of the value added tax to the buyer.

22. The subject of trading activity in system of "dachshunds of fra" makes increase in tax amount by value added, the value added tax carried in offsetting on paid amounts to the operator of system of "dachshunds of fra" based on the register represented by the operator of system of "dachshunds of fra" to the subject of trading activity in system of "dachshunds of fra".

Increase in tax amount by value added, carried in offsetting, is made in that tax period in which the tax amount on value added is paid to the operator of system of "dachshunds of fra".

23. The subject of trading activity in system of "dachshunds of fra" keeps separate tax accounting of turnovers for sales of goods to the buyer on which compensation of tax amount on value added in system of "dachshunds of fra" is performed.

 

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