ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of April 29, 2016 No. 255

About approval of Rules (technique) of pricing on cotton-fiber

According to the subitem 3) of Item 10 of article 10 of the Law of the Republic of Kazakhstan of July 5, 2008 "About transfer pricing" the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules (technique) of pricing on cotton-fiber.

2. This resolution becomes effective after ten calendar days after day of its first official publication.

Approved by the Order of the Government of the Republic of Kazakhstan of April 29, 2016 No. 255

Governed (technique) of pricing on cotton-fiber

1. General provisions

1. These rules (technique) of pricing on cotton-fiber (further - Rules) are developed according to the Law of the Republic of Kazakhstan of July 5, 2008 "About transfer pricing" and establish procedure for determination (calculation) for transaction prices (realization) on cotton-fiber.

2. Action of these rules extends to supply of cotton-fiber to the countries specified in Items 7-9 of these rules in other cases adjustment of the taxation objects and (or) objects connected with the taxation is made according to the procedure, established by the Law of the Republic of Kazakhstan of July 5, 2008 "About transfer pricing".

3. The terms and determinations used in these rules:

1) the agent - the trader's agent performing intermediary services in search of the buyer of cotton-fiber;

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