ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 16, 2021 No. 685

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of February 1, 2018 No. 103 "About approval of Rules of adjustment of the amount of leviable import within the Eurasian Economic Union"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 1, 2018 No. 103 "About approval of Rules of adjustment of the amount of leviable import within the Eurasian Economic Union" (it is registered in the Register of state registration of regulatory legal acts at No. 16384) the following changes:

to state preamble of the order in the following edition:

"According to Item 7 of article 444 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:";

in the Rules of adjustment of the amount of leviable import within the Eurasian Economic Union approved by the specified order:

state Items 1 and 2 in the following edition:

"1. These rules of adjustment of the amount of leviable import within the Eurasian Economic Union (further – Rules) are developed according to Item 7 of article 444 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further – the Code) and determine procedure for adjustment of the amount of leviable import in case of commodity importation on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union.

2. Bodies of state revenues adjust the amount of leviable import within the Eurasian Economic Union in case of non-presentation by the taxpayer of the documents confirming cost of the imported (imported) goods on the territory of the Republic of Kazakhstan.

To the documents confirming cost of the imported (imported) goods on the territory of the Republic of Kazakhstan, one of documents in the following priority belongs:

1) agreements (contracts) specified in the subitem 4) of Item 2 of article 456 of the Code;

2) the invoices specified in the subitem 3) of Item 2 of article 456 of the Code;

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