On changing the mechanism for issuing AIG and maintaining the VW, changing the mechanism for canceling the EI in case of rejection of the AIG

On changing the mechanism for issuing AIG and maintaining the VW, changing the mechanism for canceling the EI in case of rejection of the AIG

             Dear taxpayers!

 The State Revenue Department for the North-Kazakhstan region brings to your attention the following.

  Changing the mechanism for issuing AIG and maintaining a 

virtual warehouse(hereinafter referred to as VW):

  1. In the GDVW directory, the CCFEA codes for which there will be no obligation to issue a CNT with  VW goods from 04/01/2023 have been excluded the attribute "Maintenance of   VW".
  2. EI for export to the EAEU countries, whose turnover date is greater than or equal to 04/01/2023, must be issued on the basis of AIG. At the same time, if the goods are not subject to mandatory maintenance in the  VW, the AIG can be issued without the BC goods, indicating the value “1” in the “Goods ID” field.

 Return of goods within the Republic of Kazakhstan and return of exports from third countries

  1. When returning goods within the Republic of Kazakhstan and from third countries, an extract of an additional EI for the return of goods without an AIG for return will be available, provided:
  • if all goods subject to return do not have the attribute “ VW maintenance” in the GDVW on the date of issuing an additional EI.
  1. When returning goods within the Republic of Kazakhstan and from third countries, an extract of an additional EI for the return of goods without an AIG for return will not be available, provided:
  • if at least one product subject to return has the attribute “ VW maintenance” in the GDVW on the date of issuing an additional EI.
  1. When returning goods within the Republic of Kazakhstan and from third countries, if necessary, it will be possible to issue an AIG for the return of goods without the movement of goods on the  VW, for commodity items that do not have the “  VW Maintenance” sign in the GDVW on the date of registration of the AIG for return:
  • in the AIG form for goods without the attribute “ VW maintenance”, it will be possible to indicate the value “1” in the field “Product identifier”;
  • if the value "1" is specified, the return of the goods without their movement on the  VW will be processed.  The movement of goods will be carried out for commodity items with the sign "  VW Maintenance" and the indication of the identifier of the goods on the   VW in the AIG form.

 Return of exports from the EAEU countries

  1. When returning goods from the EAEU countries, an extract of an additional EI for the return of goods without an AIG for return will not be available.
  2. When returning goods from the EAEU countries, it will be possible to issue an AIG for the return of goods without the movement of goods on the  VW, for commodity items that do not have the “  VW Maintenance” sign in the GDVW on the date of registration of the AIG for return:
  • in the AIG form for goods without the attribute “ VW maintenance”, it will be possible to indicate the value “1” in the field “Product identifier”;
  • if the value "1" is specified, the return of the goods without their movement on the  VW will be processed.  The movement of goods will be carried out for commodity items with the sign "  VW Maintenance" and the indication of the identifier of the goods on the   VW in the AIG form.
  1. From 04/15/2023, the statement of the main EI with the sign "NON AIG" will not be available. At the same time, it will be possible to issue corrected and additional EIs with the “NON AIG” sign, provided that this sign was used in the main EI.
  2. From 04/01/2023, it will not be possible to reject AIGs issued in pilot mode with a registration date up to 03/31/2023 inclusive by the recipient of the goods in order to avoid cancellation of the EI.

 

 Changing the EI cancellation mechanism when the AIG is rejected by the recipient of the goods:

  1. If the EI is rejected by the recipient of the goods, if there is a main, corrected, additional EI created on the basis of the AIG, the mechanism for automatic cancellation of the EI will be launched in the EI IS after 3 (three) working days from the date of rejection, provided that:
  • The Supplier did not issue a corrected AIG on the basis of the primary AIG in the "Rejected" status within 3 (three) working days after the date of the AIG rejection;
  • The supplier did not issue a corrected EI based on the corrected AIG (issued for the rejected AIG) within 3 (three) business days after the date of the AIG rejection.
  1. The EI IS will not launch the automatic EI cancellation mechanism if the supplier issues a corrected AIG based on the primary AIG in the "Rejected" status and issues a corrected EI based on the corrected AIG before the expiration of 3 (three) working days after the date of rejection of the AIG by the recipient goods.
  2. In the event that the issued corrected EI is withdrawn by the supplier before the expiration of 3 (three) working days and is not issued again within the required time frame, the mechanism for automatic cancellation of the EI will be launched in the EI IS after 3 (three) working days from date of rejection of AIG.
  3. In the event that the issued corrected EI is rejected by the recipient of the goods before the expiration of 3 (three) business days and is not issued again within the required time frame, the mechanism for automatic cancellation of the EI after 3 (three) business days will be launched in the EI IS from the date of rejection of the AIG.