I hereby order that:
The Order of the Acting Minister of Finance of the Republic of Kazakhstan dated August 13, 2019 No. 871 "On approval of Rules and terms of realization of pilot project on compensation of the amount of value added tax to individuals who are citizens of foreign countries when exporting goods outside the customs territory of the Eurasian Economic Union, except for the export of goods through the territory of the member States of the Economic Union («tax-free» pilot project)" (registered in t the Register of state registration of regulatory legal acts No. 19235) shall be amended as follows:
paragraph 3 of the order shall read as follows:
«3. This order becomes effective after ten calendar days from the date of its first official publication and applies to legal relations arising from August 15, 2019 and works till December 31, 2024 inclusive. »;
Rules and terms of realization of pilot project on compensation of the amount of value added tax to individuals who are citizens of foreign countries when exporting goods outside the customs territory of the Eurasian Economic Union, except for the export of goods through the territory of the member States of the Economic Union («tax-free» pilot project), according to this order:
paragraph 9 of the order shall read as follows:
«9. («Tax-free» pilot project is implemented in permanent trade outlets located in the cities of Astana, Almaty, Shymkent and Turkestan on based on the agreement on participation in the pilot project «tax free», between tax free system operator and subject of trading activities in tax free system. »;
subparagraph 2) of part one of paragraph 11 shall read as follows:
«2) the second copy, after passing the examination of goods by an employee of the state revenue and passport control authorities at international airports of the cities of Astana, Almaty, Shymkent and Turkestan is sent by the buyer to the tax-free system operator via special post office boxes «tax free», located in landing zones international airports of the cities of Astana, Almaty, Shymkent and Turkestan or by another delivery method determined by the tax-free system operator»;
paragraph 13 of the order shall read as follows:
«13. A buyer, before passing through the checkpoints across the State Border of the Republic of Kazakhstan, located in the facilities of the international airport of cities of Astana, Almaty, Shymkent and Turkestan, presents the purchased goods, «tax-free» documents (receipts), buyer’s cash register receipts, an identity document (passport) of citizen of a foreign state and boarding pass to customs inspection. »;
paragraph 15 of the order shall read as follows:
«15. A buyer, after passing through the checkpoints across the State Border of the Republic of Kazakhstan, located in the facilities of the international airport of cities of Astana, Almaty, Shymkent and Turkestan, presents «tax-free» documents (receipts) with a mark (personal numbered seal) on the inspection of the state revenue authority to the operator of the tax free system via tax free special post office box located in landing zones international airports of the cities of Astana, Almaty, Shymkent and Turkestan or another delivery method (postal service).»;
subparagraph 4 of paragraph 16 of the order shall read as follows:
«4) a buyer exported the goods purchased by him outside the customs territory of the Eurasian Economic Union (except for export of goods through the territories of the member states of the Eurasian Economic Union) through checkpoints across the state border of the Republic of Kazakhstan, located in the facilities of the international airport of cities of Astana, Almaty, Shymkent and Turkestan, what is confirmed by the mark (personal numbered seal) of the state revenue authority on the tax free document (receipt);».
To the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan in accordance with the procedure established by the legislation of the Republic of Kazakhstan to ensure:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) posting of this order on the internet resource of the Ministry of Finance of the Republic of Kazakhstan;
3) within ten working days after the state registration of this order in the Ministry of Justice of the Republic of Kazakhstan, submit information on implementation of the activities provided for in subparagraphs 1) and 2) of this paragraph to the Department of the Legal Service of the Ministry of Finance of the Republic of Kazakhstan.
3. The order enters into force upon ten calendar days after its official publication date.