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THE ORDER OF THE DEPUTY PRIME MINISTER - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 15, 2023 No. 278

About introduction of amendments to some orders of the Ministry of Finance of the Republic of Kazakhstan

I ORDER:

1. Approve the enclosed list of some orders of the Ministry of Finance of the Republic of Kazakhstan to which changes are made.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

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 Finance of the Republic of Kazakhstan;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. This order becomes effective since April 1, 2023 and is subject to official publication.

The deputy prime minister is the Minister of Finance of the Republic of Kazakhstan

E.Zhamaubayev

Approved by the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of March 15, 2023 No. 278

The list of some orders of the Ministry of Finance of the Republic of Kazakhstan to which changes are made

1. In the order of the First deputy Premier-Ministra of the Republic of Kazakhstan – the Minister of Finance of the Republic of Kazakhstan of April 22, 2019 No. 370 "About approval of Rules of the statement of the invoice electronically in information system of electronic invoices and its forms" (it is registered in the Register of state registration of regulatory legal acts at No. 18583) to make the following changes:

in Rules of the statement of the invoice electronically in information system of the electronic invoices approved by the specified order:

state Item 26 in the following edition:

"26. In case of the statement of the corrected ESF ESF to which the corrected ESF and all additional ESF which are written out to cancelable ESF is written out are cancelled.

Cancellation of ESF in connection with variation of SNT on the basis of which this ESF is written out is made after 3 (three) working days after date of variation of SNT.

state Item 27 in the following edition:

"27. If to earlier written out ESF there is additional ESF, in case of the statement of the corrected ESF in lines 4.1, 4.2 and 4.3 date of the statement, registration number and number of the ESF accounting system to which the corrected ESF is written out are specified.

At the same time for recovery of earlier written out and cancelled additional ESF it is necessary to write out additional ESF to the corrected ESF within seven calendar days from the date of the statement of the corrected ESF.

In case of SNT variation the statement of the corrected ESF on the basis of SNT is performed by the receiver no later than 3 (three) working days after date of variation of SNT.".

state Item 73-1 in the following edition:

"73-1. When filling the Section G "Data on Goods, Works, Services", this on goods, reflected in SNT and ESF, in case of the statement ESF on the basis of SNT are identical, except for cost indicators of goods, and also data on goods with change of quality and quantity characteristics.";

state Item 75-1 in the following edition:

"75-1. When filling the Section H "Data on Goods, Works, Services of Participants of Joint Activities", this on goods, reflected in SNT and ESF, in case of the statement ESF on the basis of SNT are identical, except for cost indicators of goods, and also data on goods with change of quality and quantity characteristics.".

2. In the order of the First deputy Premier-Ministra of the Republic of Kazakhstan – the Minister of Finance of the Republic of Kazakhstan of April 23, 2019 No. 384 "About approval of the inventory on which electronic invoices are written out by means of the Virtual Warehouse module of information system of electronic invoices" (it is registered in the Register of state registration of regulatory legal acts at No. 18603) to make the following change:

The inventory on which electronic invoices are written out by means of the Virtual Warehouse module of information system of electronic invoices, approved by the specified order to be reworded as follows according to appendix 1 to this List.

3. In the order of the First deputy Premier-Ministra of the Republic of Kazakhstan – the Minister of Finance of the Republic of Kazakhstan of December 26, 2019 No. 1424 "About approval of the Inventory on which the obligation on execution of accompanying waybills extends to goods and also Rules of registration and their document flow" (it is registered in the Register of state registration of regulatory legal acts at No. 19784) to bring the change following:

The inventory on which the obligation on execution of accompanying waybills extends to goods, approved by the specified order to be reworded as follows according to appendix 2 to this List;

Rules of execution of accompanying waybills on the goods and their document flow approved by the specified order to be reworded as follows according to appendix 3 to this List.

Appendix 1

to the List of some orders of the Ministry of Finance of the Republic of Kazakhstan to which changes are made

Approved by the Order of the First deputy Premier-Ministra of the Republic of Kazakhstan – the Minister of Finance of the Republic of Kazakhstan of April 23, 2019 No. 384

The inventory on which electronic invoices are written out by means of the Virtual Warehouse module of information system of electronic invoices (further – the List)

№ of payment order

Description of goods

Code of the commodity nomenclature of foreign economic activity of the Eurasian Economic Union

Input term in the Virtual Warehouse module

1

2

3

4

1

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes:

- - in vessels in reservoir 2 liters or less:

- - - cognac (Cognac)

2208201200

April 1, 2023

2

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes:

- - in vessels in reservoir 2 liters or less:

- - - Armagnac (Armagnac)

2208201400

April 1, 2023

3

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes: - - in vessels in reservoir 2 liters or less:

- - - grappa

2208202600

April 1, 2023

4

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes:

- - in vessels in reservoir 2 liters or less:

- - - sherry brandy (Brandy de Jerez)

2208202700

April 1, 2023

5

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes:

- - in vessels in reservoir 2 liters or less:

- - - others

2208202900

April 1, 2023

6

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes:

- - in vessels in reservoir more than 2 liters:

- - - distillates raw

2208204000

April 1, 2023

7

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes:

- - in vessels in reservoir more than 2 liters:

- - - others:

- - - - cognac (Cognac)

2208206200

April 1, 2023

8

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes: - - in vessels in reservoir more than 2 liters:

- - - others:

- - - - Armagnac (Armagnac)

2208206400

April 1, 2023

9

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes: - - in vessels in reservoir more than 2 liters:

- - - others:

- - - - grappa

2208208600

April 1, 2023

10

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes: - - in vessels in reservoir more than 2 liters:

- - - others:

- - - - sherry brandy (Brandy de Jerez)

2208208700

April 1, 2023

11

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the spirit tinctures received as a result of distillation of grape wine or residue of grapes:

- - in vessels in reservoir more than 2 liters:

- - - others:

- - - - others

2208208900

April 1, 2023

12

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - whisky "Bourbon", in vessels in reservoir:

- - - 2 liters or less

2208301100

April 1, 2023

13

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - whisky "Bourbon", in vessels in reservoir:

- - - more than 2 liters

2208301900

April 1, 2023

14

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - scotch whisky:

- - - whisky one-malt:

- - - - in vessels in reservoir 2 liters or less

2208303001

April 1, 2023

15

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - scotch whisky:

- - - whisky one-malt:

- - - - in vessels in reservoir more than 2 liters

2208303009

April 1, 2023

16

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - scotch whisky:

- - - the whisky malt blended in vessels in reservoir:

- - - - 2 liters or less

2208304100

April 1, 2023

17

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - scotch whisky:

- - - the whisky malt blended in vessels in reservoir:

- - - - more than 2 liters

2208304900

April 1, 2023

18

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - scotch whisky:

- - - whisky one-grain and blended grain, in vessels in reservoir:

- - - - 2 liters or less

2208306100

April 1, 2023

19

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - scotch whisky:

- - - whisky one-grain and blended grain, in vessels in reservoir:

- - - - more than 2 liters

2208306900

April 1, 2023

20

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - scotch whisky:

- - - the whisky blended other in vessels in reservoir:

- - - - 2 liters or less

2208307100

April 1, 2023

21

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - scotch whisky:

- - - the whisky blended other in vessels in reservoir:

- - - - more than 2 liters

2208307900

April 1, 2023

22

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - other, in vessels in reservoir:

- - - 2 liters or less

2208308200

April 1, 2023

23

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- whisky:

- - other, in vessels in reservoir:

- - more than 2 liters

2208308800

April 1, 2023

24

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the rum and other spirit tinctures received as a result of distillation of the fermented products from sugar cane:

- - in vessels in reservoir 2 liters or less:

- - - rum with content of volatiles, except ethyl and methyl alcohols, 225 g or more on 1 hectoliter of net alcohol (with acceptable deviation of 10%)

2208401100

April 1, 2023

25

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the rum and other spirit tinctures received as a result of distillation of the fermented products from sugar cane:

- - in vessels in reservoir 2 liters or less:

- - - others:

- - - - cost more 7, 9 euros for 1 liter of net alcohol

2208403100

April 1, 2023

26

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the rum and other spirit tinctures received as a result of distillation of the fermented products from sugar cane:

- - in vessels in reservoir 2 liters or less:

- - - others:

- - - - others

2208403900

April 1, 2023

27

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the rum and other spirit tinctures received as a result of distillation of the fermented products from sugar cane:

- - in vessels in reservoir more than 2 liters:

- - - rum with content of volatiles, except ethyl and methyl alcohols, 225 g or more on 1 hectoliter of net alcohol (with acceptable deviation of 10%)

2208405100

April 1, 2023

28

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- the rum and other spirit tinctures received as a result of distillation of the fermented products from sugar cane:

- - in vessels in reservoir more than 2 liters:

- - - others:

- - - - others

2208409900

April 1, 2023

29

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- gin and juniper tincture:

- - gin, in vessels in reservoir:

- - - 2 liters or less

2208501100

April 1, 2023

30

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- gin and juniper tincture:

- - gin, in vessels in reservoir:

- - - more than 2 liters

2208501900

April 1, 2023

31

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- gin and juniper tincture:

- - juniper tincture, in vessels in reservoir:

- - - 2 liters or less

2208509100

April 1, 2023

32

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- gin and juniper tincture:

- - juniper tincture, in vessels in reservoir:

- - - more than 2 liters

2208509900

April 1, 2023

33

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- vodka:

- - with concentration of 45,4 alcohol of percents by volume or less, in vessels in reservoir:

- - - 2 liters or less

2208601100

April 1, 2023

34

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- vodka:

- - with concentration of 45,4 alcohol of percents by volume or less, in vessels in reservoir:

- - - more than 2 liters

2208601900

April 1, 2023

35

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- vodka:

- - with concentration of alcohol more 45, percents by volume, in vessels in reservoir:

- - - 2 liters or less

2208609100

April 1, 2023

36

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- vodka:

- - with concentration of alcohol more 45, percents by volume, in vessels in reservoir:

- - - more than 2 liters

2208609900

April 1, 2023

37

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- liqueurs:

- - in vessels in reservoir 2 liters or less

2208701000

April 1, 2023

38

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- liqueurs:

- - in vessels in reservoir more than 2 liters

2208709000

April 1, 2023

39

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- others:

- - Arak, in vessels in reservoir:

- - - 2 liters or less

2208901100

April 1, 2023

40

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- others:

- - Arak, in vessels in reservoir:

- - - more than 2 liters

2208901900

April 1, 2023

41

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- others:

- - plum, pear or cherry spirit tincture (excepting liqueurs), in vessels in reservoir:

- - - 2 liters or less

2208903300

April 1, 2023

42

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- others:

- - plum, pear or cherry spirit tincture (excepting liqueurs), in vessels in reservoir:

- - - more than 2 liters

2208903800

April 1, 2023

43

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- others:

- - spirit tinctures other and alcoholic drinks other, in vessels in reservoir:

- - - 2 liters or less:

- - - - ouzo

2208904100

April 1, 2023

44

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- others:

- - spirit tinctures other and alcoholic drinks other, in vessels in reservoir:

- - - 2 liters or less:

- - - - others:

- - - - - spirit tinctures (excepting liqueurs):

- - - - - - ferried from fruit:

- - - - - - - Calvados

2208904500

April 1, 2023

45

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- others:

- - spirit tinctures other and alcoholic drinks other, in vessels in reservoir: - - - 2 liters or less:

- - - - others:

- - - - - spirit tinctures (excepting liqueurs):

- - - - - - ferried from fruit:

- - - - - - - others

2208904800

April 1, 2023

46

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- others:

- - spirit tinctures other and alcoholic drinks other, in vessels in reservoir:

- - - 2 liters or less:

- - - - others:

- - - - - spirit tinctures (excepting liqueurs):

- - - - - - others:

- - - - - - - tequila

2208905400

April 1, 2023

47

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- others:

- - spirit tinctures other and alcoholic drinks other, in vessels in reservoir:

- - - 2 liters or less:

- - - - others:

- - - - - spirit tinctures (excepting liqueurs):

- - - - - - others:

- - - - - - - others:

- - - - - - - - mescal

2208905601

April 1, 2023

48

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- others:

- - spirit tinctures other and alcoholic drinks other, in vessels in reservoir:

- - - 2 liters or less:

- - - - others:

- - - - - spirit tinctures (excepting liqueurs):

- - - - - - others:

- - - - - - - others:

- - - - - - - - to shoch

2208905602

April 1, 2023

49

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- others:

- - spirit tinctures other and alcoholic drinks other, in vessels in reservoir:

- - - 2 liters or less:

- - - - others:

- - - - - spirit tinctures (excepting liqueurs):

- - - - - - others:

- - - - - - - others:

- - - - - - - - others

2208905608

April 1, 2023

50

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- others:

- - spirit tinctures other and alcoholic drinks other, in vessels in reservoir:

- - - 2 liters or less:

- - - - others:

- - - - - alcoholic drinks other:

- - - - - - with the actual concentration of alcohol no more than 7 percents by volume

2208906901

April 1, 2023

51

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- others:

- - spirit tinctures other and alcoholic drinks other, in vessels in reservoir:

- - - 2 liters or less:

- - - - others:

- - - - - alcoholic drinks other:

- - - - - - others

2208906909

April 1, 2023

52

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- others:

- - spirit tinctures other and alcoholic drinks other, in vessels in reservoir:

- - - more than 2 liters:

- - - - spirit tinctures (excepting liqueurs):

- - - - - ferried from fruit

2208907100

April 1, 2023

53

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- others:

- - spirit tinctures other and alcoholic drinks other, in vessels in reservoir:

- - - more than 2 liters:

- - - - spirit tinctures (excepting liqueurs):

- - - - - tequila

2208907500

April 1, 2023

54

The ethyl alcohol which is not denatured with concentration of alcohol less than 80 percents by volume; spirit tinctures, liqueurs and other alcoholic drinks:

- others:

- - spirit tinctures other and alcoholic drinks other, in vessels in reservoir:

- - - more than 2 liters:

- - - - spirit tinctures (excepting liqueurs):

- - - - - others:

- - - - - - mescal

2208907701

April 1, 2023

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