RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of September 17, 2015 No. 175

About introduction of amendments to the resolution of Board of National Bank of the Republic of Kazakhstan of February 24, 2012 No. 42 "About approval of Rules of implementation of export-import currency exchange control in the Republic of Kazakhstan and receipts of accounting contract numbers by residents on export and import"

According to the laws of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan" and of June 13, 2005 "About currency control and currency exchange control" the Board of National Bank of the Republic of Kazakhstan DECIDES:

1. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of February 24, 2012 No. 42 "About approval of Rules of implementation of export-import currency exchange control in the Republic of Kazakhstan and receipts of accounting contract numbers by residents on export and import" (registered in the Register of state registration of regulatory legal acts at No. 7584, published on June 23, 2012 in the Kazakhstanskaya Pravda newspaper No. 199-200 (27018-27019)) the following changes:

in Rules of implementation of export-import currency exchange control in the Republic of Kazakhstan and receipts of the accounting contract numbers by residents on export and import approved by the specified resolution:

state Item 2 in the following edition:

"2. The concepts applied in these rules are used in the values specified in the Law.

For the purposes of these rules also following terms and concepts are used:

1) the contract - the currency agreement providing export or commodity import (works, services);

2) the reconciliation statement under the contract - the statement which is drawn up by bank of accounting registration of the contract and territorial subdivision of body of state revenues by results of reconciliation of movement of goods under the contract;

3) the magazine of registration of contracts - the magazine which is kept by bank of accounting registration of the contract for registration of contracts to which accounting contract numbers are assigned;

4) accounting registration of the contract - assignment to the contract of accounting contract number with the corresponding mark in the original or the copy of the contract, and also accounting and provision of the reporting under obligation fulfillment within the contract;

5) bank of accounting registration of the contract - authorized bank (its branch), the territorial branch of National Bank (further - branch of National Bank) performing accounting registration of the contract for the purpose of control of execution of the requirement of repatriation within the contract;

6) accounting contract number - the registration number intended for ensuring accounting and the reporting under currency transactions, appropriated by bank of accounting registration of the contract, or passport number of the transaction which is drawn up under the contract before enforcement of these rules;

7) the license - the license granted by National Bank till December 31, 2006 on provision by the resident of commercial credit to the nonresident;

8) the transaction certificate - the document processed under the contract for the purposes of control of execution of the requirement of repatriation before enforcement of these rules;

9) body of state revenues - the state body of the Republic of Kazakhstan which within the competence is performing ensuring receipts of taxes, customs payments and other obligatory payments in the budget, realization of customs affairs in the Republic of Kazakhstan, powers according to the prevention, identification, suppression, disclosure and investigation of the crimes and offenses carried by the laws of the Republic of Kazakhstan to maintaining this body, and also which is carrying out other powers, stipulated by the legislation the Republic of Kazakhstan;

10) repatriation term - period of time between date of export and receipt date of currency in payment of export or between payment date and (or) money transfer on import and date of return of unused advance payment on import, in case of non-execution and (or) incomplete obligation fulfillment by the nonresident, or between payment date and (or) money transfer on import and date of import, in case of absence in the contract of terms of return of unused advance payment;

11) the exporter or the importer - the resident of the Republic of Kazakhstan (the legal entity, its branch, and also the individual entrepreneur) who signed the contract or to which passed right to claim against the nonresident under the contract.";

5, of 6, of 7, of 8, 9 and 10 to state Items in the following edition:

"5. The term of repatriation changes by specifying in the statement of any form of new term of repatriation in the following cases:

1) if the term of repatriation which is earlier specified by the exporter or the importer does not correspond to terms of the contract and (or) is calculated without regulations of these rules;

2) availability of the following documents by which approach of the circumstances influencing terms and conditions of obligation fulfillment by contract parties is confirmed:

changes and (or) amendments in the contract;

decisions of judicial or other state body, arbitration;

the document of authorized body of the foreign state testimonial of the fact that the nonresident is at stage of liquidation or undergoes insolvency proceeding;

3) emergence of the force majeure circumstances influencing change of terms and conditions of obligation fulfillment by contract parties.

In case of force majeure circumstances, absence in the decision of judicial or other state body, arbitration of completion dates of obligations by the nonresident under the contract or absence in the document of authorized body of foreign state of dates of termination of process of liquidation of the nonresident or recognition of the nonresident by the bankrupt the term of repatriation is prolonged for term no more than three years.

6. For the purposes of control of execution of the requirement of repatriation date of export or commodity import (works, services) is considered:

1) when moving goods through customs border of state members of the Eurasian Economic Union (further - the Union) - the date of issue of goods specified in the declaration on goods confirming the room of goods under the customs procedure considered in customs statistics of foreign trade as export or import;

2) when moving goods in customs area of the Union for import in case the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget (Tax code)" (further - the Tax code) provides execution of the statement for commodity importation and payment of indirect taxes, in case of its representation on paper - date of mark of territorial subdivision of body of state revenues about registration of a statement about commodity importation and payment of indirect taxes, or in case of its electronic submission - date of the notification on acceptance by body of state revenues of the statement for commodity importation and payment of indirect taxes;

3) in other cases:

the date of issue of goods specified in the declaration on goods confirming the room of goods under the customs procedure considered in customs statistics of mutual trade as export or import (when execution of the declaration on goods is provided);

signature date (acceptances) of the documents confirming transfer of goods, performance of works (rendering services);

date of drawing of the invoice, invoice for actually transferred goods, the performed works (the rendered services);

start date of obligation fulfillment in accordance with the terms of the contract which is not providing signing (acceptance) of the documents confirming performance of works (rendering services), and drawing of the invoice, invoice for actually performed works (the rendered services);

date of mark of tax authority of state member of the Union on which territory goods are imported about registration of a statement about commodity importation and payment of indirect taxes, in case of its representation on paper, or date of the notification on acceptance of state member of the Union by tax authority on which territory goods, statements for commodity importation and payment of indirect taxes, in case of its electronic submission are imported.

7. For the purposes of these rules documents of currency exchange control are the documents arriving in paper or electronic type in authorized bank or branch of National Bank in case of control of execution of the requirement of repatriation. Treat such documents:

1) the statement on receipt of accounting contract number in the form established by appendix 1 to these rules or any form under the contracts which are not requiring receipt of accounting contract number;

2) the contract (the original or its copy) with mark on assignment of accounting number for the contracts which are subject to accounting registration;

3) documents, confirmatory:

change of terms and conditions of obligation fulfillment or contract parties;

obligation fulfillment under the contract (including declarations on the goods, documents confirming performance of works (rendering services) or movement of goods in customs area of the Union for export or import);

compliance of the bank account of the exporter or importer in foreign bank to the accounts specified in the subitem 4) of Item 2 of article 12 of the Law;

4) statements about movement of money according to bank accounts in foreign banks, the payment and other documents confirming and identifying payments and (or) transfers from bank accounts in foreign banks;

5) license, registration certificate, certificate on the notification, transaction certificate;

6) the reconciliation statement under the contract;

7) information on the movement of goods on contracts with accounting contract number directed according to the procedure, provided by Items 49 and 53 of these rules.

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