ORDER OF THE MINISTER OF DIGITAL DEVELOPMENT, INNOVATIONS AND AEROSPACE INDUSTRY OF THE REPUBLIC OF KAZAKHSTAN

of January 23, 2023 No. 23/Tax Code

About modification of the order of the Minister of digital development, the defense and aerospace industry of the Republic of Kazakhstan of March 18, 2019 No. 10/Tax Code "About Approval of the Inventory Which Import Is Exempted from the Value Added Tax"

I ORDER:

1. Bring in the order of the Minister of digital development, the defense and aerospace industry of the Republic of Kazakhstan of March 18, 2019 No. 10/Tax Code "About Approval of the Inventory Which Import Is Exempted from the Value Added Tax" (it is registered in the Register of state registration of regulatory legal acts for No. 18413) the following change:

In the Inventory which import is exempted from the value added tax, approved by the specified order:

State the note in the following edition:

"Note:

1. For the purposes of tax exemption on value added goods are determined only by codes of the Commodity nomenclature of foreign economic activity of the Eurasian Economic Union. Names of goods are provided for convenience of use.

2. Restriction on use and (or) the order with the goods imported till May 10, 2022 by the taxpayers who were members of the international technological park "Astana Hub" for the purpose of use when implementing priority type of activity on rendering services by means of data-processing centers (Data-centers) providing infrastructure to persons performing activities for digital mining stops on May 10, 2022.".

2. To provide to development department of industry of information technologies of the Ministry of digital development, innovations and the aerospace industry of the Republic of Kazakhstan in the procedure established by the legislation:

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 digital development, innovations and the aerospace industry of the Republic of Kazakhstan after its official publication;

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