On approval of the Rules for the submission of obligations on the export (import) of processed products
Order of the Minister of Finance of the Republic of Kazakhstan dated February 23, 2018 No. 263. Registered with the Ministry of Justice of the Republic of Kazakhstan on March 14, 2018 No. 16589.
The procedure for submitting an obligation to export processed products
When importing raw materials for processing from the territory of the member states of the Eurasian Economic Union to the territory of the Republic of Kazakhstan, the taxpayer of the Republic of Kazakhstan processing raw materials shall submit to the state revenue body at the location an obligation to export processed products no later than the 20th day of the month following the month in which the raw materials are registered.
If, before the expiration of the period for the export of processed products specified in the obligation to export products, an additional agreement has amended the agreement (contract) on extending the processing period of raw materials, then according to such changes, the taxpayer, by revoking the previously submitted obligation to export processed products, simultaneously submits a new obligation to export processed products before the expiration date, specified in the previous obligation to export processed products.
At the same time, the processing period for tolling raw materials specified in the obligation (obligations) on the export of processed products may not exceed two years from the date of registration of tolling raw materials.
The obligation to export processed products on paper is submitted in 2 copies to the state revenue authority at the location of the taxpayer processing the raw materials, one of which is returned to the taxpayer or his authorized representative with a mark of the state revenue authority on acceptance.
The obligation to export processed products is accompanied by:
1) documents confirming the import of raw materials:
the agreement (contract) on the basis of which the import of raw materials was carried out;
shipping documents;
2) the conclusion of the relevant authorized state body on the conditions for processing goods, provided for in paragraph 8 of Article 449 of the Tax Code.
The procedure for submitting an obligation to import processed products
When exporting raw materials for processing from the territory of the Republic of Kazakhstan to the territory of another member state of the Eurasian Economic Union, the taxpayer of the Republic of Kazakhstan, who carried out the export of such raw materials, submits to the state revenue authority at the location an obligation to import processed products no later than the 20th day of the month following the month in which the raw materials were shipped.
If, before the expiration of the period for the import of processed products specified in the obligation to import processed products, an additional agreement has amended the agreement (contract) on extending the processing period of raw materials, then according to such changes, the taxpayer, by revoking the previously submitted obligation to import processed products, simultaneously submits a new obligation to import processed products before the expiration date specified in the previous obligation to import processed products.
At the same time, the processing period for tolling raw materials specified in the obligation (obligations) on the import of processed products may not exceed two years from the date of shipment of tolling raw materials.
The obligation to import processed products on paper is submitted in 2 copies to the state revenue authority at the location of the taxpayer who carried out the export of raw materials, one of which is returned to the taxpayer or his authorized representative with a mark of the state revenue authority on acceptance.
The obligation to import processed products is accompanied by:
documents confirming the export of raw materials:
the agreement (contract) on the basis of which the export of raw materials was carried out;
shipping documents.