of December 30, 2011 No. 1713
About approval of Rules of control of the tax discharge on value added on exhibition and fair trade
According to item 4 of article 276-18 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 control of the tax discharge on value added on exhibition and fair trade.
2. This resolution becomes effective since January 1, 2012 and is subject to official publication.
Prime Minister
Republic of Kazakhstan K. Masimov
Approved by the order of the Government of the Republic of Kazakhstan of December 30, 2011 No. 1713
1. Rules of control of the tax discharge on value added on exhibition and fair trade (further - Rules) provide procedure for control of the tax discharge on value added (further - the VAT) on exhibition and fair trade of the goods imported on the territory of the Republic of Kazakhstan from the territory of other state member of the Customs union.
2. Action of Rules does not extend to the organization and holding exhibitions which do not provide sales of goods (objects) shown at these exhibitions.
3. The taxpayer of the Republic of Kazakhstan organizing exhibition and fair trade (further - the Organizer), in writing notifies on carrying out exhibition and fair trade tax authority in the location in ten working days prior to its carrying out in form according to appendix 1 to these rules with the participant list of trade from state members of the Customs union.
Are applied to the notification on carrying out exhibition and fair trade:
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The document ceased to be valid since August 6, 2015 according to Item 1 of the Order of the Government of the Republic of Kazakhstan of July 23, 2015 No. 573