of June 24, 2022 No. 623
About modification of 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 performs 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 change:
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 2 in the following edition:
"2. Commodity import on the territory of the Republic of Kazakhstan, participants port or logistic free (special, special) economic zones from the territory port free (special, special) economic zone or logistic free (special, special) economic zone, and also Authorized Economic Operators is exempted from the VAT in case of simultaneous observance of the following conditions:
1) if the declaration on the goods intended for further export on the territory of state members of EEU (further – DT on the goods intended for further export on the territory of state members of EEU), is drawn up separately from the declaration on the goods which are not intended for further export on the territory of state members of EEU;
2) if the imported goods reflected in DT on the goods intended for further export on the territory of state members of EEU are in full exported from the territory of the Republic of Kazakhstan on the territory of state members of EEU.
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