I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 30, 2022 No. 1213

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of February 23, 2018 No. 267 "About approval of Rules of tax exemption on commodity import value added"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 23, 2018 No. 267 "About approval of Rules of tax exemption on commodity import value added" (it is registered in the Register of state registration of regulatory legal acts at No. 16688) the following changes:

to state preamble of the order in the following edition:

"According to Item 2 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 the Rules of tax exemption on value added of commodity import approved by the specified order:

state Item 1 in the following edition:

"1. These rules of tax exemption on value added of commodity import are developed according to Item 2 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 for tax exemption on value added of commodity import, specified in subitems 1), 2), 3), 4), 5), 6), 7), 8), 9), 10), 10-1), 11), 12), 13) of Item 1 of article 399 of the Tax Code.";

to state heading of Chapter 4 in the following edition:

"Chapter 4. Procedure for tax exemption on value added of commodity import, specified in subitems 10), 10-1) and 11) of Item 1 of article 399 of the Tax Code";

state Item 12 in the following edition:

"12. Commodity import, specified in subitems 10), 10-1) and 11) of Item 1 of article 399 of the Tax Code, is exempted from the value added tax.";

state Items 13 and 14 in the following edition:

"13. Tax exemption on value added of import of medicines of any forms, the medical products imported according to Item 1 of article 251 of the Code of the Republic of Kazakhstan "About health of the people and health care system" (further – the Code), is applied under condition:

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