of March 20, 2023 No. 286
About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of February 13, 2018 No. 174 "About approval of Rules of control of the tax discharge on value added on exhibition and fair trade"
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 13, 2018 No. 174 "About approval of Rules of control of the tax discharge on value added on exhibition and fair trade" (it is registered in the Register of state registration of regulatory legal acts at No. 16440) the following changes:
state preamble in the following edition:
"According to item 4 of article 454 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 control of the tax discharge on value added on exhibition and fair trade approved by the specified order:
state Item 1 in the following edition:
"1. These rules of control of the tax discharge on value added on exhibition and fair trade (further – Rules) are developed according to item 4 of article 454 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for control of the tax discharge on value added (further – the VAT) by exhibition and fair trade of the goods imported on the territory of the Republic of Kazakhstan from the territory of other state member of the Eurasian Economic Union.";
2) parts two of Item 3 to exclude the subitem.
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;
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