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

of March 30, 2023 No. 309

About modification of the order of the Minister of Finance of the Republic of Kazakhstan of March 29, 2021 No. 262 "About approval of Rules and conditions of application of tax exemption on value added in case of commodity import on which the payment due date of indirect taxes is changed and performs requirements"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of March 29, 2021 No. 262 "About approval of Rules and conditions of application of tax exemption on value added in case of commodity import on which the payment due date of indirect taxes is changed and requirements are performed" (it is registered in the Register of state registration of regulatory legal acts at No. 22430) the following change:

in Rules and conditions of application of tax exemption on value added in case of commodity import by which the payment due date of indirect taxes is changed and requirements, approved by the specified order are performed:

1) of Item 3 to state the subitem in the following edition:

"1) the statement on adjustment (in any form) DT on the goods intended for further export on the territory of state members of EEU regarding change of payment method from payment deferral on exemption of the VAT;".

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 after ten calendar days after day of its first official publication.

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