of December 30, 2011 No. 1655
About approval of Rules of exemption of the value added tax of the goods which are temporarily imported on the territory of the Republic of Kazakhstan
According to article 276-15 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 exemption of the value added tax of the goods which are temporarily imported on the territory of the Republic of Kazakhstan.
2. This resolution becomes effective since January 1, 2012 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 30, 2011 No. 1655
1. These rules of exemption of the value added tax of the goods which are temporarily imported on the territory of the Republic of Kazakhstan (further - Rules) are developed according to Item 3 of article 276-15 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for exemption of the value added tax (further - the VAT) in case of temporary import of goods, including vehicles, on the territory of the Republic of Kazakhstan from the territory of state members of the Customs union.
2. For the purpose of these rules:
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The document ceased to be valid according to the Order of the Government of the Republic of Kazakhstan of 11.04.2013 No. 332