ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of March 13, 2015 No. 132

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 changes:

Preamble to state 1) in the following edition:

"According to article 272 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)";

2) 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 1 in the following edition:

"1. These rules of determination of the amount of exceeding of the value added tax which is subject to return (further - Rules), are developed according to the subitem 1) of Item 1 of article 272 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code).";

exclude Item 7;

3) in Criteria of reference of sales of goods, works, the services assessed on zero rate, to permanent realization, approved by the specified resolution:

the paragraph one to state in the following edition:

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