ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 16, 2010 No. 350

About approval of Rules of execution of the tax liability on the value added tax the legal nonresident persons performing activities without formation of permanent organization in case of temporary import on the territory of the Republic of Kazakhstan of the goods which are not provided by the Inventory which temporary import on the territory of the Republic of Kazakhstan is exempted from the tax discharge on value added

According to article 276-15 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:

1. Approve Rules of execution of the tax liability on the value added tax as the legal nonresident persons performing activities without formation of permanent organization in case of temporary import on the territory of the Republic of Kazakhstan of the goods which are not provided by the Inventory which temporary import on the territory of the Republic of Kazakhstan are exempted from the tax discharge on value added.

2. To the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) provide state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its subsequent publication in mass media.

3. This order becomes effective from the date of its first official publication and extends to the relations which arose since July 1, 2010.

Approved by the order of the Minister of Finance of the Republic of Kazakhstan of July 16, 2010 No. 350

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