ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 2, 2021 No. 519

About modification and amendments in the Order of the Minister of Finance of the Republic of Kazakhstan of March 29, 2021 "About approval of Rules and conditions of application of tax exemption on value added in case of commodity import on which the payment due date of indirect taxes is changed and are performed No. 262 requirements"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of March 29, 2021 No. 262 "About approval of Rules and conditions of application of tax exemption on value added in case of commodity import on which the payment due date of indirect taxes is changed and requirements are performed" (it is registered in the Register of state registration of regulatory legal acts at No. 22430) the following changes and amendment:

to state preamble of the order in the following edition:

"According to the subitem 18) of Item 1 of article 399 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:";

in Rules and conditions of application of tax exemption on value added in case of commodity import by which the payment due date of indirect taxes is changed and requirements, approved by the specified order are performed:

state Item 1 in the following edition:

"1. These rules and conditions of application of tax exemption on value added in case of commodity import according to which the payment due date of indirect taxes is changed and are performed requirements (further - Rules), drafted according to the subitem 18) of Item 1 of article 399 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax Code) (further - the Tax code) and determine procedure and conditions of tax exemption on value added (further - the VAT) in case of commodity import on which the payment due date of indirect taxes according to Item 10 of article 49 of the Tax Code is changed and requirements for calculation and payment of the VAT in case of commodity export in the Eurasian Economic Union are performed (further - EEU), stipulated in Clause 457 Tax codes.";

add with Item 1-1 of the following content:

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