of January 19, 2012 No. 133
About approval of the inventory, made in the territory of free warehouse and realized by the owner of free warehouse in the territory of the Republic of Kazakhstan, turnovers on which realization are exempted from the value added tax and the inventory made in the territory of free warehouse and realized from this territory on other part of the territory of the Republic of Kazakhstan which turnovers on realization are exempted from the value added tax,
According to article 49 of the Law of the Republic of Kazakhstan of December 10, 2008 "About enforcement of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" and article 8 of the Law of the Republic of Kazakhstan of July 21, 2011 "About modification and amendments in some legal acts of the Republic of Kazakhstan on the tax matters" the Government of the Republic of Kazakhstan DECIDES: (Tax code)
1. Approve enclosed:
1) the inventory, made in the territory of free warehouse and realized by the owner of free warehouse in the territory of the Republic of Kazakhstan, turnovers on which realization are exempted from the value added tax;
2) the inventory, made in the territory of free warehouse and implemented from this territory on other part of the territory of the Republic of Kazakhstan, turnovers on which realization are exempted from the value added tax.
2. Recognize invalid some decisions of the Government of the Republic of Kazakhstan according to appendix to this resolution.
3. This resolution becomes effective since January 1, 2012.
Prime Minister of the Republic of Kazakhstan
K. Masimov
Approved by the order of the Government of the Republic of Kazakhstan of January 19, 2012, No. 133
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