Appendix

to the declaration on indirect taxes on the imported goods (form 320.00)

Approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 24, 2009 No. 574

Rules of creation of tax statements (declaration) on indirect taxes on the imported goods (form 320.00)

1. General provisions

1. These rules are developed according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for creation of form of tax statements (declaration) by indirect taxes on the imported goods according to appendix to these rules (further - the Declaration), information on calculation of the tax liability on the value added tax and excises intended for detailed reflection in case of commodity import from the territory of state members of custom union according to Sections 8 and 9 of the Tax code and Articles 11-1, 11-2, 21, of 49, of 49-1 Law of the Republic of Kazakhstan "About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)" (further - the Law on introduction).

2. The declaration consists of the Declaration (form 320.00), appendices to it (forms with 320.01 on 320.13), intended for detailed reflection of information on calculation of the tax liability on the value added tax and excises.

3. When filling the Declaration corrections, erasures and blots are not allowed.

4. In the absence of indicators the corresponding cells are not filled.

5. Appendices to the Declaration are constituted without fail when filling the lines in the Declaration requiring disclosure of the corresponding indicators.

6. Appendices to the Declaration, are not constituted in the absence of the data which are subject to reflection in them.

7. In case of exceeding of quantity of indicators in the lines which are available on leaf of appendix to the Declaration the similar sheet of appendix to the Declaration is in addition filled in.

8. In these rules arithmetic signs are applied: "+ "plus;" -" - minus; "x" - multiplication; "/" - division; "=" - it is equal.

9. Negative values of the amounts are designated by sign "-" in the first left cell of the corresponding line (column) of the Declaration.

10. In case of creation of the Declaration on paper - it is filled with ball or fountain pen, black or blue ink, header printing symbols or with use of the printer;

11. The declaration is signed by the taxpayer or his representative and certified by seal of the taxpayer or his representative having in the cases established by the legislation of the Republic of Kazakhstan seal with the name according to Item 3 of article 61 of the Tax Code.

12. In case of submission of the Declaration:

1) in attendance procedure on paper - it is constituted in duplicate, one copy returns to the taxpayer with mark of tax authority;

2) by mail the registered mail with the notification on paper - the taxpayer receives the notification of post or other organization of communication;

3) in electronic form - the taxpayer receives the notification on acceptance or rejection of tax statements system of acceptance of tax statements of bodies of Tax Service.

13. In the Sections "General Information about the Taxpayer" of appendices the relevant data reflected in the Section "General Information about the Taxpayer" of the Declaration are specified.

2. Creation of the Declaration (Form 320.00)

14. The taxpayer surely reflects the following data in the Section "General Information about the Taxpayer":

1) RNN - registration taxpayer number, importing goods. In case of execution of the tax liability by the taxpayer belonging to the certain category noted in the field of 8 Declarations RNN of such taxpayer is specified;

2) IIN (BIN) - individual identification (business identification) taxpayer number. In case of execution of the tax liability by the taxpayer belonging to the certain category noted in the field of 8 Declarations INN (BIN) of such taxpayer is specified.

According to the Law of the Republic of Kazakhstan "About national registers of identification numbers" the line is subject to obligatory filling in case of submission of the Declaration since January 1, 2012;

3) the Name or First name, middle initial, last name persons, importing goods. The line is subject to obligatory filling.

The name of the legal entity according to constituent documents, the name or surname, name, middle name (is specified in case of its availability) the individual entrepreneur according to the certificate on state registration of the individual entrepreneur.

In case of execution of the tax liability by the trustee in line the name or surname, name middle name (is specified in case of its availability) the trustee. In case of execution of the tax liability by structural division of the legal entity in cases, the specified in paragraphs three and the fourth the subitem 2) of article 276-2 of the Tax Code, the name of such structural division is specified;

4) tax period (month) - accounting tax period for which the Declaration is submitted (it is specified in the Arab figures). The accounting period for submission of the Declaration according to article 276-20 of the Tax Code is calendar month. The line is subject to obligatory filling;

5) Declaration type.

One of cells depending on type of tax statements is subject to obligatory mark (next, additional, additional according to the notification).

6) number and date of the notification;

7) registration number of the next declaration (it is appropriated by tax authority in case of acceptance), to which the additional declaration is submitted is specified;

8) category of the taxpayer. One of cells of A, B, C, D, E, F, G depending on what category the taxpayer treats is subject to obligatory mark;

9) in the field 8 A one of cells is subject to obligatory mark. The cell of I is noted in case of commodity import by the resident. The cell of II is noted in case of commodity import by the nonresident according to paragraphs five-seven the subitem 2) of article 276-2 of the Tax Code;

10) the field 8 B is filled if person importing goods according to paragraphs the third and fourth the subitem 2) of article 276-2 of the Tax Code is the structural division of the legal entity. If the structural division is agreement party (contract), the cell 8 BI is noted. If the structural division is receiver of goods under the agreement (contract), the cell 8 BII is noted;

11) the Cell 8 C is noted in case of commodity import by physical person;

12) the Cell 8 D is noted in case of commodity import by the private notary;

13) the Cell 8 E is noted in case of commodity import by the lawyer;

14) the Cell 8 F is noted in case of commodity import, imported for official use by the foreign diplomatic and equated to them representations of foreign states, consular establishments of foreign states, and also for private use by persons belonging to diplomatic and to administrative technicians of these representations including members of their families living together with them, consular officials, consular employees including members of their families living together with them;

15) the Cell 8 G is noted in case of commodity import by the trustee;

16) Currency code. Surely the currency code according to the customs legislation of custom union and (or) the Republic of Kazakhstan is specified;

17) Series and certificate number on the VAT. Series and certificate number about statement is specified registration accounting on the value added tax. Line be subject to obligatory filling, except for persons which are not payers on the value added tax.

If in the field of 8 B it is filled the cell 8 BI or 8 BII is noted, in cell series and certificate number on the value added tax of the legal entity of structural division is specified;

18) Import, tax-exempt on value added. In case of tax exemption on value added of commodity import, stipulated in Article 255 Tax codes, the cell 11 I is noted. In case of tax exemption on value added of import to the territory of the Republic of Kazakhstan from the territory of state members of custom union of the goods intended for conversion, and also goods by means of which transactions on conversion of goods are performed the cell 11 II is noted. In case of tax exemption on import value added from the territory of state members of custom union of the goods imported by the legal entity, his contractors performing activities within the concession treaty signed with the Government of the Republic of Kazakhstan on implementation of the infrastructure project till 01.01.2009 the cell 11 III is noted;

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