of December 23, 2008 No. 1229
About approval of Rules of tax exemption on commodity import value added
According to article 255 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)
1. Approve the enclosed Rules of tax exemption on commodity import value added.
2. Recognize invalid some decisions of the Government of the Republic of Kazakhstan according to appendix to this resolution.
3. This resolution becomes effective since January 1, 2009 and is subject to official publication.
Prime Minister of the Republic of Kazakhstan
K. Masimov
Approved by the Order of the Government of the Republic of Kazakhstan of December 23, 2008 No. 1229
1. These rules of tax exemption on value added of commodity import are developed according to Item 2 of article 255 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) (further - the Code) and determine procedure for tax exemption on commodity import value added.
Action of these rules extends on the legal entities and physical person performing commodity importation on customs area of the Eurasian Economic Union (further - legal entities and physical persons).
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The document ceased to be valid since January 19, 2019 according to Item 1 of the Order of the Government of the Republic of Kazakhstan of December 29, 2018 No. 922