ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of November 28, 2010 No. 1261

About approval of conditions of conversion of goods

According to article 276-13 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 conditions of conversion of goods.

2. This resolution becomes effective since July 1, 2010 and is subject to official publication.

Approved by the order of the Government of the Republic of Kazakhstan of November 28, 2010 No. 1261

Conditions of conversion of goods

Conversion of raw materials supplied by the customer shall correspond to the following conditions of conversion of goods:

conversion of raw materials supplied by the customer in the territory of the Republic of Kazakhstan is performed by the taxpayer of the Republic of Kazakhstan in own, or leased by it production rooms and capacities;

availability of the documents confirming commodity importation on the territory of the Republic of Kazakhstan (including the obligation about export of products of conversion) and their submission to tax authority in the location of goods or products according to the tax legislation of the Republic of Kazakhstan;

transactions on conversion of goods are performed by one of two types of conversion of raw materials supplied by the customer:

1) when using raw materials and (or) materials in production for product receipt (goods) the code according to the Single commodity nomenclature of foreign economic activity differs from code of the used raw materials and (or) material at the level of any of the first four signs;

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