On confirmation of the fact of payment of value added tax on imported goods from the territory of the member States of the Eurasian Economic Union

On confirmation of the fact of payment of value added tax on imported goods from the territory of the member States of the Eurasian Economic Union

The Order of the Minister of Finance of the Republic of Kazakhstan dated May 4, 2021 No. 425 approved the Rules for confirming by state revenue bodies the fact of payment of value added tax on Imported Goods and Excise Duty on Imported Excisable Goods from the territory of the member States of the Eurasian Economic Union in the application for the import of Goods and payment of indirect taxes by affixing an appropriate mark or a reasoned refusal to confirm, as well as cases of confirmation by the state revenue authorities of the fact of payment of value added tax on imported goods or a reasoned refusal to confirm.

In connection with the adoption of the new rules, the Order of the Minister of Finance of the Republic of Kazakhstan No. 134 dated February 6, 2018 "On approval of the Rules for confirmation by State Revenue bodies of the fact of payment of value added tax on Imported goods and excise duty on imported excisable goods from the Territory of the Member States of the Eurasian Economic Union" is recognized as invalid.

The order was adopted in accordance with paragraph 7 of Article 456 and paragraph 5 of Article 475 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" and is put into effect after ten calendar days after the date of its first official publication (published on May 12, 2021).

Confirmation by the state revenue authorities of the fact of payment of indirect taxes in an Application submitted on paper (in four copies) and in electronic form, certified by an electronic digital signature, is made within 10 (ten) working days from the date of receipt of the Application on paper and in electronic form and the documents provided for in paragraph 2 of Article 456 of the Tax Code by affixing an appropriate mark on four copies of the Application.

A note confirming the fact of payment of indirect taxes is affixed in the second section of the Application and certified:

- the signature of the official who made the mark, indicating his surname, first name and patronymic (if any), the date of the mark;

- signed by the head (deputy head) of the state revenue authority, indicating his surname, first name and patronymic (if any), date of signature;

- the seal of the state revenue authority.

One copy of the Application remains with the state revenue authority, three copies with marks are returned to the taxpayer (tax agent) or his legal or authorized representative (hereinafter referred to as the representative).

At the same time, the taxpayer or his representative receives the corresponding three copies of the Application for signature in the register of applications for the import of goods and payment of indirect taxes.

A reasoned refusal to confirm the fact of payment of indirect taxes is made by the state revenue authority within 10 (ten) working days from the date of receipt of the Application on paper and in electronic form by sending a reasoned refusal to confirm the fact of payment of indirect taxes to the taxpayer (tax agent).

The reasoned refusal to confirm indicates the identified inconsistencies (violations), as well as the obligation of the taxpayer to submit an Application with the elimination of violations within 15 (fifteen) calendar days from the date of receipt of the reasoned refusal to confirm.

A reasoned refusal to confirm is issued in two copies, one copy of which remains in the state revenue authority, the second copy of a reasoned refusal to confirm with three copies of the Application is handed to the taxpayer (tax agent) or his representative.

 

The procedure for confirming the fact of payment of indirect taxes on Applications submitted only in electronic form or a reasoned refusal to confirm

Confirmation by the state revenue bodies of the fact of payment of indirect taxes on Applications submitted only in electronic form, certified by an electronic digital signature, in accordance with paragraph 4 of Article 456 of the Tax Code, is made within 3 (three) working days from the date of its receipt by sending a notification to the taxpayer (tax agent) confirming the fact of payment of indirect taxes in electronic form, certified by an electronic digital signature of an official.

A reasoned refusal to confirm the fact of payment of indirect taxes is made by the state revenue body within 3 (three) working days from the date of receipt of the Application in electronic form, certified with an electronic digital signature, by sending a reasoned refusal to confirm in electronic form, certified with an electronic digital signature of an official to the taxpayer (tax agent).

The reasoned refusal to confirm indicates the identified inconsistencies (violations), as well as the obligation for the taxpayer (tax agent) to submit to the state revenue bodies an Application for the elimination of violations in accordance with paragraph 9 of Article 456 of the Tax Code within 15 (fifteen) calendar days from the date of receipt of the reasoned refusal to confirm.

 

Cases of confirmation by state revenue bodies of the fact of payment of value added tax on imported goods or a reasoned refusal to confirm

  1. In the absence of cases for which a reasoned refusal is made by the state revenue authorities, confirmation of the fact of payment of value added tax on imported goods is made according to the submitted application for the import of goods and payment of indirect taxes (hereinafter – the Application).
  2. A reasoned refusal to confirm the fact of payment of value added tax on imported goods is carried out in the following cases::

1) failure to submit documents provided for in paragraph 2 of Article 456 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code) (hereinafter - the Tax Code);

2) establishing the inconsistency of the information specified in the Application with the information contained in the documents submitted by the taxpayer provided for in paragraph 2 of Article 456 of the Tax Code;

3) inconsistencies of the data specified in the Application submitted on paper with the data of the Application submitted in electronic form, certified by the taxpayer's electronic digital signature;

4) inconsistencies in filling out the Application with the Rules for filling out and submitting tax reports "Application for the import of goods and payment of indirect taxes (Form 328.00)" approved by Order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated January 20, 2020 No. 39 "On approval of tax Reporting Forms and rules for their preparation" (registered in the Register of State Registration of Regulatory Legal Acts under No. 19897);

5) underestimation of the amount of taxable imports and (or) amounts of indirect taxes on imported goods, in connection with which the amount of taxable imports is adjusted;

6) non-payment, as well as payment not in full of the calculated amounts of indirect taxes specified in the Application.