ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 1, 2021 No. 1127

About modification and amendments in some orders of the Ministry of Finance of the Republic of Kazakhstan

I ORDER:

1. Approve the enclosed list of some orders of the Ministry of Finance of the Republic of Kazakhstan to which changes and additions are made.

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 of the Republic of Kazakhstan:

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.

"Is approved" Ministry of Trade and integration of the Republic of Kazakhstan

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of November 1, 2021 No. 1127

The list of some orders of the Ministry of Finance of the Republic of Kazakhstan to which changes and additions are made

1. In the order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of April 22, 2019 No. 370 "About approval of Rules of the statement of the invoice electronically in information system of electronic invoices and its forms" (it is registered in the Register of state registration of regulatory legal acts at No. 18583):

in Rules of the statement of the invoice electronically in information system of the electronic invoices approved by the specified order:

the twelfth Item 46 to state the paragraph in the following edition:

"to cell of "I" - if receiver is person to whom the goods with obligatory submission of the check of cash register, or using the equipment (device) intended for implementation of payments with use of payment cards, or electronic money, or with use of means of electronic payment or in the payroll account are realized;".

2. In the order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of April 23, 2019 No. 384 "About approval of the inventory on which electronic invoices are written out by means of the Virtual Warehouse module of information system of electronic invoices" (it is registered in the Register of state registration of regulatory legal acts at No. 18603):

to state preamble of the specified order in the following edition:

"According to Item 3-1 of article 412 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:";

The inventory on which electronic invoices are written out by means of the Virtual Warehouse module of information system of electronic invoices, approved by the specified order to be reworded as follows according to appendix 1 to this List.

3. In the order of the First deputy Premier-Ministra of the Republic of Kazakhstan - the Minister of Finance of the Republic of Kazakhstan of December 26, 2019 No. 1424 "About approval of the Inventory on which the obligation on execution of accompanying waybills extends to goods and also Rules of registration and their document flow" (it is registered in the Register of state registration of regulatory legal acts at No. 19784):

The inventory on which the obligation on execution of accompanying waybills extends to goods, approved by the specified order to be reworded as follows according to appendix 2 to this List.

4. In the order of the Minister of Finance of the Republic of Kazakhstan of November 16, 2020 No. 1104 "About approval of Rules and terms of realization of pilot project on execution of accompanying waybills on goods and their document flow" (it is registered in the Register of state registration of regulatory legal acts at No. 21631):

in Rules and terms of realization of pilot project on execution of the accompanying waybills on goods and their document flow approved by the specified order:

in Item 2:

4) to state the subitem in the following edition:

"4) retail trade - business activity on sale to the buyer of the goods intended for the personal, family, home or other use which is not connected with business activity;";

14) to state the subitem in the following edition:

"14) movement of goods - movement of the territories of the Republic of Kazakhstan and (or) import to the territory of the Republic of Kazakhstan, and (or) export from the territory of the Republic of Kazakhstan of goods within one person;";

state Item 3 in the following edition:

"3. The pilot project is implemented in the territory of the Republic of Kazakhstan:

on excisable products, commodity importation on the territory of the Republic of Kazakhstan, to commodity exportation from the territory of the Republic of Kazakhstan, and also on goods on which ESF are subject to the statement by means of virtual warehouse from December 31, 2020 to April 1, 2022;

on goods from the List of withdrawal of the WTO and to goods using digital marking from October 1, 2021 to August 1, 2022;

on construction materials on which ESF are subject to the statement by means of virtual warehouse, from February 1, 2022 to November 1, 2022.";

state Item 5 in the following edition:

"5. Types of virtual warehouses:

1) "Warehouse" - prime storage of the taxpayer, it is possible to register several warehouses;

2) "Unallotted warehouse" - the warehouse created automatically for users of IS ESF and for the receivers enabling sales of goods in retail trade, including who are not registered in IS ESF;

3) "Sales point" - the place of sale of goods, sales point can be in trade floor of shop;

4) "Mobile warehouse" - warehouse for movement of goods on the territory of the Republic of Kazakhstan for the purpose of sales of goods;

5) "Archive" - storage location automatically written off goods of the taxpayer to whom in case of registration of SNT the mark "Small Outlet" is appropriated.";

5) of Item 15 to state the subitem in the following edition:

"5) in case of commodity exportation from the territory of the Republic of Kazakhstan on the territory of state members of EEU, except for commodity exportation on passenger vehicles;";

in Item 16;

1) to state the subitem in the following edition:

"1) in case of retail sale of goods;";

4) to state the subitem in the following edition:

"4) when moving goods within one person and (or) between structural divisions of one person in the territory of the Republic of Kazakhstan, except for excise goods, aviation fuel and fuel oil;";

state Item 17 in the following edition:

"17. Except as specified, stipulated in Item 17-1 these rules, SNT it is drawn up in the following terms:

1) during the moving, realization and (or) shipment of goods on the territory of the Republic of Kazakhstan - no later than the beginning of movement, realization and (or) shipment of goods;

2) in case of commodity importation on the territory of the Republic of Kazakhstan:

from the territory of the states which are not members of EEU - no later than the beginning of movement, realization of excise goods, aviation fuel and fuel oil on which customs clearance is made;

from the territory of state members of EEU - before crossing of Frontier of the Republic of Kazakhstan.

In case, the specified in paragraph three of this subitem, in case of commodity importation the road transport, the employee of body of state revenues makes confirmation of the fact of crossing of Frontier of the Republic of Kazakhstan by putting down of the corresponding mark in SNT;

3) in case of commodity exportation from the territory of the Republic of Kazakhstan on the territory of the states which are not members of EEU, and state members of EEU - no later than the beginning of movement, realization and (or) shipment of goods;

4) when implementing the international motor transportations from the territory of one state member of EEU on the territory of other state member of EEU through the territory of the Republic of Kazakhstan - when crossing Frontier of the Republic of Kazakhstan on the automobile check point.";

add with Item 17-1 of the following content:

"17-1. In case of implementation of transportation of goods by air transport of SNT it is drawn up no later than 1 (one) working day following behind day of arrival (flying away) of air transport.

In case of commodity exportation from the territory of the Republic of Kazakhstan by SNT railway transport it is drawn up before crossing of Frontier of the Republic of Kazakhstan.

In case of delivery of goods by rail on the territory of the Republic of Kazakhstan SNT is drawn up no later than 1 (one) working day following behind day of forming of the carriage document on this delivery.

In case of the wholesale supply of goods (except excisable, aviation fuel and fuel oil) to the taxpayer performing retail trade, SNT is drawn up no later than 2 (two) working days following behind day of sales of goods.

On the realized goods from the Mobile warehouse on virtual warehouse of the receiver of SNT it is drawn up by the supplier no later than 1 (one) working day following behind day of realization.

In case of registration of SNT on voluntary basis by the taxpayer enabling retail sale, SNT is drawn up no later than 15 (fifteen) calendar days from the date of realization, with reflection of realization in day.";

state Item 20 in the following edition:

"20. SNT is drawn up by the supplier (when importing - the receiver) in form according to appendix 2 to these rules by means of virtual warehouse in the Kazakh or Russian languages, signs the EDS.

In case of commodity importation on the territory of the Republic of Kazakhstan from the territory of state members of EEU the receiver of goods draws up primary SNT by means of which goods arrive on its virtual warehouse.

Data of primary SNT are subject to comparison to by the bodies this forms 328.00 for the purpose of automatic specifying of source of origin in case of the statement ESF within 10 (ten) working days after confirmation of state revenues of the fact of payment of indirect taxes.

In case of commodity importation on the territory of the Republic of Kazakhstan from the territory of state members of EEU road transport to physical persons, SNT it is drawn up by the carrier performing activities for transportation of goods, loads (forwarding, courier delivery).";

in Item 23:

3) and 4) to state subitems in the following edition:

"3) in case of sales of goods (except excisable) to the taxpayer who is the subject performing retail trade in case of simultaneous compliance of the receiver to the following criteria:

application of special tax regime on the basis of the simplified declaration;

does not stay on the registration registry as the payer of the VAT;

compliance to types of activity (retail trade, provision of services on providing with food and drinks, according to the general qualifier of economic activity);

application of cash register with function of fixing and data transmission.

In case of registration of SNT to such taxpayer in category of the receiver the mark "Small Outlet" is automatically established.

The provision of this Item does not extend to sales of goods in the territory "free (special, special) economic zone" (further - SEZ) which limits fully or partially match with sites of customs border of EEU;

4) in case of sales of goods to the physical person acquiring goods for its use in the personal, family, house and other purposes which are not connected with implementation of business activity and activities of persons who are engaged in private practice;";

31, of 32, of 33, 34 and 35 to state Items in the following edition:

"31. In the Section A "General Section" the following data are specified:

1) number SNT of accounting system - sequence number of SNT which is assigned in tax accounting of the taxpayer and is determined by the supplier of goods independently (this field is optional to filling);

2) shipping date of goods - date is filled manually (in case of reflection in SNT of wrong shipping date of goods, the specified SNT is cancelled, with indication of in the drawn-up SNT of actual date of shipment of goods);

3) registration number SNT in IS ESF - is filled in automatically IS ESF in case of registration of SNT in IS ESF (it is not intended for filling and (or) editing IS ESF by the participant);

4) number of the Act/notification on digital marking - is specified registration number and date of the act of acceptance/transfer or the notification on commodity importation;

5) correction of SNT - is specified registration number of the corrected SNT in IS ESF (it is filled in case of registration of SNT instead of cancelled);

6) return of the goods which are earlier accepted on SNT - mark in cases of return of goods, with indication of in the Section B "Details of the supplier" of the receiver's details, in the Section C "The receiver's details" of details of the supplier, in the field of 6.1 Sections A - registration number of earlier drawn up SNT in IS ESF is given;

7) commodity importation - is specified the corresponding mark in cell the territory of the Republic of Kazakhstan:

"commodity importation on the territory of the Republic of Kazakhstan (import)";

"import to conversion";

"temporary import";

"import of temporarily imported goods";

"import to SEZ territory";

8) commodity exportation from the territory of the Republic of Kazakhstan - is specified the corresponding mark in cell:

"commodity exportation from the territory of the Republic of Kazakhstan (export)";

"export for conversion";

"temporary export";

"export of temporarily imported goods";

"export from SEZ territory";

9) movement of goods - is specified the corresponding mark in cell:

"within one person in the territory to the Republic of Kazakhstan" (it is filled only on excise goods, aviation fuel and fuel oil);

"within one person within EEU";

"other movement";

10) excise and other goods (except for digital marking) - the corresponding mark in cell is specified:

"ethyl alcohol";

"wine material";

"beer and beer drinks";

"alcoholic products (except beer and beer drink)";

"separate types of oil products";

"biological fuel";

"tobacco products";

11) the goods which are subject to export control (dual purpose, military) - mark is given in case of implementation of transactions with the goods which are subject to export control (dual purpose, military);

12) digital marking.

32. In the Section B "Details of the supplier" the following data are specified:

1) individual identification number or business and identification number (further - the IIN/bin) - is entered by the supplier, when importing is entered by the receiver (if the supplier (sender) of goods is nonresident, then the cell "nonresident" is noted and filling of the field becomes optional);

2) name of the supplier (sender);

3) BIN of structural division;

4) the BIN of the reorganized person;

5) category of the supplier;

6) the country code of registration of the supplier - is specified alphabetic country code of the supplier (sender) of goods according to the Qualifier of the countries of the world according to appendix 22, the approved Decision of the Commission of the Customs union of September 20, 2010 to No. 378 "About the qualifiers used for filling of customs declarations" (further - appendix 22 Qualifiers);

7) the country code of sending (shipment) - is specified alphabetic country code of the supplier (sender) of goods according to appendix 22 Qualifiers;

8) the actual address of sending (shipment), in case of turnover of ethyl alcohol and alcoholic products this field is filled automatically;

9) identification number (ID) of warehouse of sending (shipment) - number of registration of virtual warehouse (in case of commodity import it is not filled).

33. In the Section C "The receiver's details" the following data are specified:

1) the IIN/bin (if the receiver of goods is nonresident, then the cell "nonresident" is noted);

2) name of a consignee;

3) BIN of structural division;

4) the BIN of the reorganized person;

5) category of the receiver;

6) the country code of registration of the receiver - is specified alphabetic country code of the receiver of goods, the airports the alphabetic country code of accessory of air board according to appendix 22 Qualifiers is specified;

7) the country code of delivery (delivery) - is specified alphabetic country code of the receiver of goods according to appendix 22 Qualifiers (in case of realization of aviation fuel by the airports the alphabetic country code of route of air board is specified);

8) the actual delivery address (deliveries), in case of turnover of ethyl alcohol and alcoholic products this field is filled automatically;

9) identification number (ID) of warehouse of delivery (delivery), this field is not filled in in case of registration of SNT for export.

34. In the Section D "Details of the consignor and consignee" the following data are specified:

the consignor - person on behalf of whom shipment is drawn up:

1) the IIN/bin (if the consignor is nonresident, then the cell "nonresident" is noted);

2) name of the consignor;

3) the sending country code - is specified alphabetic country code of the consignor according to appendix 22 Qualifiers;

the consignee - person authorized on receipt of load based on the agreement or on other legal causes:

1) the IIN/bin (if the consignee is nonresident, then the cell "nonresident" is noted);

2) name of the consignee;

3) the delivery country code - is specified alphabetic country code of the consignee according to appendix 22 Qualifiers.

35. In the Section E "Data on Transportation" - the following data are specified:

1) the name of carrier (if the carrier is nonresident, then the cell "nonresident" is noted);

2) ИИН / BIN;

3) data on the planned transport - mode of transport is specified (gets out of the displayed list).";

exclude Item 36;

state Items 37 and 38 in the following edition:

"37. In the Section F "Agreement (Contract)" the following data are specified:

1) agreement number (contract);

2) date of the agreement (contract);

3) without agreement (contract).

38. In the Section F1 "The Agreement (Contract) within USD/SRP" the following data are specified:

supplier:

1) number - is specified number of the agreement/contract;

2) date - date, month and year of the agreement/contract is specified;

receiver:

1) number - is specified number of the agreement/contract;

2) date - date, month and year of the agreement/contract is specified;

the currency code - gets out of the reference book of IS ESF "Currency rates";

the currency rate - is specified currency rate date of registration of SNT.";

exclude Items 39 and 40;

state Item 41 in the following edition:

"41. In the Section G1 "Data on Goods" the following data are specified:

1) sequence number of line according to each name of goods;

2) goods origin sign (gets out of the reference book);

3) name of goods;

4) commodity code (CN FEA EEU);

5) unit of measure;

6) quantity (I will eat around);

7) unit price of goods - is specified the goods price for unit of measure under the agreement (contract) (optionally to filling, except as specified commodity importation from the territories of state members of EEU);

8) goods cost without indirect taxes - is specified the cost of all quantity (amount) of goods without indirect taxes (optionally to filling, except as specified commodity importation from the territories of state members of EEU);

9) the excise amount - is specified the excise amount estimated according to the tax legislation of the Republic of Kazakhstan (it is optional to filling);

10) the VAT amount - is specified the VAT amount estimated according to the tax legislation of the Republic of Kazakhstan (it is optional to filling);

11) the total cost of goods with indirect taxes - is specified the cost of all quantity (amount) of goods taking into account indirect taxes (optionally to filling, except as specified commodity importation from the territories of state members of EEU);

12) the goods identifier in IS ESF;

13) number of the statement for release of goods before submission of the declaration on goods, or number of the declaration on goods, or number of the statement for commodity importation and payment of indirect taxes, or goods origin certificate number (CT-1), either certificate number of goods origin (CT-KZ), or number of primary SNT;

14) number of goods item from the statement for release of goods before submission of the declaration on goods, about commodity importation and payment of indirect taxes or the Declaration on goods, primary SNT;

15) GTIN.";

state Items 43 and 44 in the following edition:

"43. In the Section G2 "Ethyl alcohol" the following data are specified:

1) transaction code (gets out of the reference book of IS ESF);

2) the PIN code (gets out of the reference book of PIN codes);

3) type, name of ethyl alcohol;

4) quantity (I will eat around);

5) unit price of goods - is specified in tenge, when importing it is specified according to the invoice (invoice), in case of their absence - according to the document confirming making of the external economic transaction.

44. In the Section G3 "Wine material" the following data are specified:

1) the PIN code (gets out of the reference book of PIN codes);

2) type, name of wine material;

3) quantity (I will eat around);

4) unit price of goods - is specified in tenge, when importing it is specified according to the invoice (invoice), in case of their absence according to the document confirming making of the external economic transaction.";

state Item 49 in the following edition:

"49. In the Section G8 "Data on tobacco products (excepting digital marking)" are specified the following data:

1) transaction code (gets out of the reference book);

2) OGD code of the address of sending (shipment);

3) OGD code of delivery address (delivery);

4) the PIN code (gets out of the reference book of PIN codes);

5) name of tobacco products;

6) unit of measure (box, block, pack, piece, kilogram, milliliter, capsule, cartridge);

7) quantity of tobacco product in box, the block, pack;

8) quantity (box, block, pack, piece, kilogram, milliliter, capsule, cartridge);

9) quantity of tobacco product in pieces, kilograms, milliliters;

10) unit price of measurement of goods - is specified in contract currency.";

state Items 52 and 53 in the following edition:

"52. In the Section L "Data on goods issue" the following data are specified:

Goods issue made 1) from name - the information about person which made goods issue is specified;

2) the EDS of the legal entity (structural division of the legal entity) or the individual entrepreneur or person who is engaged in private practice / EDS of person, representative to sign SNT;

3) surname, name, middle name (in case of its availability) person which drew up SNT;

4) goods issue is performed by proxy - number and date of the power of attorney is specified (in format date, month, year).

This Section is not filled in in case of registration of SNT on commodity importation on the territory of the Republic of Kazakhstan.

53. In the Section M "Data on goods acceptance" the following data are specified:

Acceptance/variation of goods made 1) from name - person who made goods acceptance/variation is specified;

2) date of acceptance/variation of goods (in format date, month, year);

3) the EDS of the legal entity (structural division of the legal entity) or the individual entrepreneur or person who is engaged in private practice / EDS of person, representative to confirm/reject SNT;

4) surname, name, middle name (in case of its availability) person which confirmed/rejected SNT;

5) goods acceptance is performed by proxy - number and date of the power of attorney is specified (in format date, month, year).

This Section is not filled in in case of registration of SNT on commodity exportation from the territory of the Republic of Kazakhstan.";

add with Item 82-1 of the following content:

"82-1. Registration of the corrected SNT, after confirmation of SNT regarding adjustment of quantity and upkeep cost of valuable metals and other goods, is made in case of putting down of mark in the field "Contract (Contract) for Goods with Change of Characteristics.";

to state heading of Chapter 9 in the following edition:

"Chapter 9. Registration of SNT on the property turned into republican property";

state Item 83 in the following edition:

"83. On the property turned into republican property and realized through auction, SNT is drawn up by authorized body on management of state-owned property.";

exclude Item 84;

state Item 85 in the following edition:

"85. The property specified in Item 83 of these rules is subject to entering into virtual warehouse through the Remaining balance form in the magazine of forms.";

exclude Chapter 10;

add Item 100-1 with the paragraph the sixth the following content:

"Pawnshops assign the corresponding Commodity Nomenclature of Foreign Economic Activity code for implementable goods depending on function which it performs.";

be reworded as follows appendix 2 according to appendix 3 to this List.

Appendix 1

to the List of some orders of the Ministry of Finance of the Republic of Kazakhstan to which changes and additions are made

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