of June 30, 2011 No. 739
About modification of the order of the Government of the Republic of Kazakhstan of March 20, 2009 No. 373 "About approval of Rules of determination of the amount of exceeding of the value added tax which is subject to return and the criteria of reference of sales of goods, works, services assessed on zero rate to permanent realization"
The government of the Republic of Kazakhstan DECIDES:
1. Bring in the order of the Government of the Republic of Kazakhstan of March 20, 2009 No. 373 "About approval of Rules of determination of the amount of exceeding of the value added tax which is subject to return and the criteria of reference of sales of goods, works, services assessed on zero rate to permanent realization" (SAPP of the Republic of Kazakhstan, 2009, No. 16, the Art. 137) the following change:
in the Rules of determination of the amount of exceeding of the value added tax which is subject to return, approved by the specified resolution:
state Item 6 in the following edition:
"6. When implementing international carriages the amount of exceeding of the VAT which is subject to return is calculated by application of specific weight of the physical amount of international carriages in total amount of transportations to VAT amount carried in offsetting for tax period for which the tax application for return of exceeding of the VAT is submitted and (or) the requirement about return of exceeding of the VAT to declarations for the VAT, reduced by VAT amount, the offsetting paid by method according to articles 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)" is specified.
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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