ORDER OF THE MINISTER FOR CULTURE AND SPORTS OF THE REPUBLIC OF KAZAKHSTAN

of March 14, 2023 No. 76

About approval of the list of works of art which import is exempted from the value added tax in case of their import by the non-state museums"

According to the subitem 21) of article 399 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget (Tax code)" I ORDER:

1. Approve the list of works of art which import is exempted from the value added tax in case of their import by the non-state museums, according to appendix, to this order.

2. To provide to committee of culture of the Ministry of Culture and sport 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) within three working days after enforcement of this order placement it on Internet resource of the Ministry of Culture and sport of the Republic of Kazakhstan;

3) within three working days after execution of the actions provided by this Item, submission to Department of legal service of the Ministry of Culture and sport of the Republic of Kazakhstan of data on execution of actions.

3. To impose control of execution of this order on the supervising vice-Minister for Culture and Sports of the Republic of Kazakhstan.

4. This order becomes effective after ten calendar days after day of its first official publication and is effective till January 1, 2026.

Approved by the Order of the Minister for Culture and Sports of the Republic of Kazakhstan of March 14, 2023, No. 76

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