RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of February 29, 2016 No. 82

About modification and amendments 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"

According to the laws of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan", of June 13, 2005 "About currency control and currency exchange control" and the subitem 18) of Item 3 of article 557 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) and for the purpose of enhancement of procedure of export-import currency exchange control in the Republic of Kazakhstan 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) following changes and amendments:

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 6 in the following edition:

"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 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 - the acceptance date on accounting of goods specified in the statement for the commodity importation and payment of indirect taxes (further - the statement for commodity importation) having confirmation about payment of indirect taxes or tax exemption on value added (further - the VAT) and (or) excises;

for export - the invoice date specified in the statement for the commodity importation having confirmation about payment of indirect taxes or releases from the VAT and (or) excises;

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).";

in Item 7:

in part one:

third the subitem 3) to state the paragraph in the following edition:

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

7) to state the subitem in the following edition:

"7) information on the movement of goods on contracts with accounting contract number directed according to the procedure, provided by Items 49, 49-1, 49-2 and 53 of these rules.";

the second to exclude part;

state Item 8 in the following edition:

"8. The documents confirming movement of goods in customs area of the Union for export or import are:

1) in case of movement of goods in customs area of the Union - the statement for commodity importation adopted by tax authorities of the Union and having confirmation about payment of indirect taxes or releases from the taxation of the VAT and (or) excises;

2) in other cases:

the declaration on goods confirming the room of goods under the customs procedure considered in customs statistics of mutual trade as export or import;

the act confirming transfer of goods and (or) performance of works (rendering services) in any form;

invoices, invoices for actually transferred goods, the performed works (the rendered services).";

the fifth Item 10 to state part in the following edition:

"In case of movement of goods for export or import under the contract with accounting contract number in customs area of the Union the exporter or the importer represents to the authorized bank or branch of National Bank exercising control of execution of the requirement of repatriation under the contract, the copy of the application about commodity importation no later than ninety calendar days after date of commodity import, except as specified submissions of documents according to Items 11 and 12 of these rules and no later than hundred eighty calendar days after date of export.";

state Item 20 in the following edition:

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