ORDER OF THE MINISTER OF AGRICULTURE OF THE REPUBLIC OF KAZAKHSTAN

of December 3, 2020 No. 366

About introduction of amendments to some orders of the Minister of Agriculture of the Republic of Kazakhstan

I ORDER:

1. Approve the enclosed list of some orders of the Minister of Agriculture of the Republic of Kazakhstan to which changes are made.

2. To provide to department of production and conversion of livestock products of the Ministry of Agriculture 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 Agriculture of the Republic of Kazakhstan after its official publication.

3. To impose control of execution of this order on the supervising vice-Minister of Agriculture of the Republic of Kazakhstan.

4. This order becomes effective after ten calendar days after day of its first official publication.

Approved by the Order of the Minister of Agriculture of the Republic of Kazakhstan of December 3, 2020, No. 366

The list of some orders of the Minister of Agriculture of the Republic of Kazakhstan to which changes are made

1. In the order of the Minister of Agriculture of the Republic of Kazakhstan of November 26, 2014 No. 3-2/615 "About approval of Rules of subsidizing of costs of processing enterprises for purchase of agricultural products for production of products of its deep conversion" (it is registered in the Register of state registration of regulatory legal acts No. 10087, it is published on January 26, 2015 in information system of law of Ad_let):

in Rules of subsidizing of costs of processing enterprises for purchase of agricultural products for production of the products of its deep conversion approved by the specified order:

state Item 17 in the following edition:

"17. Order taking is performed in place of registration of processing enterprise from April 1 to December 1 (inclusive) the corresponding year.";

appendix 2 to the specified Rules to be reworded as follows according to appendix 1 to this list of some orders of the Minister of Agriculture of the Republic of Kazakhstan to which changes are made (further - the List).

2. In the order of the Minister of Agriculture of the Republic of Kazakhstan of March 30, 2015 No. 9-3/271 "About approval of Rules of subsidizing to procurement organizations in the field of the agro-industrial complex of tax amount on value added paid to the budget within the estimated value added tax" (it is registered in the Register of state registration of regulatory legal acts No. 11008, it is published on June 3, 2015 in information system of law of Ad_let):

in the Rules of subsidizing to procurement organizations in the field of the agro-industrial complex of tax amount on value added paid to the budget within the estimated value added tax approved by the specified order:

state Item 6 in the following edition:

"6. Subsidies are paid in case of observance of the following conditions:

1) giving in electronic form by means of the web portal of the "electronic government" uslugopoluchatel of the request for transfer of subsidies in the amount of tax amount for value added paid to the budget within the estimated value added tax in form according to appendix 1 to these rules (further - the request).

The request for subsidizing of VAT amount following the results of 1, 2 and 3 quarters of financial year moves after execution of the tax liability on submission of the declaration for tax periods on the VAT and complete payment of the VAT amount which is subject to payment in the budget.

The application for subsidizing of VAT amount for the 4th quarter of financial year is submitted after execution of the tax liability on submission of the declaration for tax period on the VAT, the corporate income tax and complete payment of the VAT amount which is subject to payment in the budget.

The application for subsidizing of VAT amount following the results of calendar year is submitted after execution of the tax liability on submission of the declaration for tax periods of accounting year on the VAT, the corporate income tax and complete payment of the VAT amount which is subject to payment in the budget.

The list of the main requirements to receipt of subsidies including characteristics of process, form, content and result of provision of subsidies and also other data taking into account features of provision of subsidies is stated in the standard of the state service "Subsidizing to Procurement Organizations in the field of the Agro-industrial Complex of Tax Amount on Value Added Paid to the Budget within the Estimated Value Added Tax" according to appendix 2 to these rules.

Information exchange of the web portal of "the electronic government" and information system of subsidizing is performed according to article 43 of the Law of the Republic of Kazakhstan of November 24, 2015 "About informatization";

2) registration of the request in information system of subsidizing;

3) realization confirmation by uslugopoluchatel of agricultural products as a result of information exchange of information system of subsidizing and information system on acceptance and processing of electronic invoices (availability of the corresponding electronic invoice of uslugopoluchatel);

4) confirmation of data on:

to income amount from realization of agricultural products, stipulated in Item 5th article 11 of the Law, at least 90 percent of the income according to the data received from the declaration on the corporate income tax (in case of application for calendar year) or according to data according to the invoices which are written out by uslugopoluchatel on condition of confirmation by uslugopoluchatel of this requirement in total for all quarters of accounting year after execution of the tax liability on submission of the declaration on the corporate income tax (in case of application for calendar quarter);

to the VAT amount estimated and added to payment according to the declaration for the previous calendar quarter or year;

to the VAT amount paid within estimated for the previous calendar quarter or year;

to interaction of information system of subsidizing and the integrated taxation information system of the Republic of Kazakhstan or to representation of state revenues by bodies according to request of authorized body in the field of development of the agro-industrial complex of data in procurement organization in form according to appendix 1 to the request for transfer of subsidies in the amount of tax amount for value added paid to the budget within the estimated value added tax of appendix 1 to these rules.";

appendix 1 to the specified Rules to be reworded as follows according to appendix 2 to this List.

3. In the order of the Minister of Agriculture of the Republic of Kazakhstan of March 15, 2019 No. 108 "About approval of Rules of subsidizing of development of breeding livestock production, increase in productivity and product quality of livestock production" (it is registered in the Register of state registration of regulatory legal acts No. 18404, it is published on March 28, 2019 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan):

in the Rules of subsidizing of development of breeding livestock production, increase in productivity and product quality of livestock production approved by the specified order:

7) of Item 2 to state the subitem in the following edition:

"7) the operator in sheep breeding - economy with livestock of ewes from 500 heads, performing transfer to lease of breeding manufacturing rams to commodity flocks, and also performing purchase of cowslip for further fattening;";

to state part one of Item 18 in the following edition:

"18. The financial institution within the agreement of crediting signed according to the civil legislation of the Republic of Kazakhstan submits to local executive body (service provider) the request for transfer of subsidies for the special account on form 17 according to appendix 3 to these rules.";

appendices 2 and 5 to the specified Rules to be reworded as follows according to appendices 3 and 4 to this List.

Appendix 1

to the List of some Orders of the Minister of Agriculture of the Republic of Kazakhstan to which changes are made

Appendix 2

to Rules of subsidizing of costs of processing enterprises for purchase of agricultural products for production of products of its deep conversion

Form

The request for subsidizing of costs of processing enterprises for purchase of agricultural products for production of products of its deep conversion

In local executive body _________________________________

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