ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 17, 2022 No. 43

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of February 1, 2018 No. 104 "About approval of criterion of reference of goods, including excise goods to imported for the purpose of business activity"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 1, 2018 No. 104 "About approval of criterion of reference of goods, including excise goods to imported for the purpose of business activity" (it is registered in the Register of state registration of regulatory legal acts at No. 16375) the following changes:

state heading in the following edition:

"About approval of criteria of reference of goods, including excisable, to the goods imported by physical persons from the territory of state members of the Eurasian Economic Union for the purpose of business activity";

state preamble in the following edition:

"According to the subitem 2) of Article 438 and Item 2 of article 461 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:";

state Item 1 in the following edition:

"1. Approve the following criteria of reference of goods, including excisable, to the goods imported by physical persons from the territory of state members of the Eurasian Economic Union (further – EEU) for the purpose of business activity:

1) commodity importation from the territory of state members of EEU on the territory of the Republic of Kazakhstan which cost exceeds for calendar year the 12-fold minimum size of the salary established by the law of the Republic of Kazakhstan on the republican budget and operating for January 1 of the corresponding financial year if other is not provided by the subitem 2) of this Item;

2) commodity importation during 1 (one) to physical person from the territory of state members of EEU in the following quantity:

products from fur, including headdresses – more than 1 (one) subject of one name per capita;

the mobile phone – more than 2 (two) units per capita;

the tablet – more than 2 (two) units per capita;

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