On the implementation of a pilot project for the registration of accompanying invoices for goods and the approval of the rules and terms of their workflow

About implementation of the pilot project on registration of accompanying consignment notes for the goods and approval of rules and terms of their document flow

Order of the Minister of Finance of the Republic of Kazakhstan dated November 16, 2020 № 1104. Registered in the Ministry of Justice of the Republic of Kazakhstan on November 16, 2020 № 21631.

       According to Item 1-1 of Article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER :

      Warning. Introduction in the new edition by the order of the Minister of Finance of the RK of 04.06.2021 № 531 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

1. To approve implementation of the pilot project on registration of accompanying consignment notes for the goods and rules and terms of their document flow.
2. The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan in the manner prescribed by law:

      1) the state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

      2) placement 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 to provide to Department of legal services of the Ministry of Finance of the Republic of Kazakhstan information on accomplishment of the actions provided by subparagraphs 1) and 2) this item.

1. This order becomes effective after ten calendar days after day of its first official publication.

Minister of Finance of the Republic of Kazakhstan		E. Zhamaubaev
	Appendix to the Order of the Minister of Finance of the Republic of Kazakhstan dated November 16, 2020 № 1104

 Implementation of the pilot project on registration of accompanying bills of lading for goods and rules and terms of their document flow

 Chapter 1. General provisions

1. Rules and terms of implementation of the pilot project on registration of the consignment notes accompanying these goods and their document flow (further - Rules) according to Item 1-1 of Article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determines the procedure and terms of implementation of the pilot project on registration of the consignment notes accompanying the goods and their document flow (further - the Pilot project).

      Warning. Paragraph 1 is in the wording of the Order of the Minister of Finance of the RK of 04.06.2021 № 531 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

1. The following concepts are used in the framework of these Rules:

      1) excisable goods - ethyl alcohol, alcohol products, gasoline, diesel fuel, tobacco products;

      2) transfer raw materials - raw materials for processing;

      3) the accompanying bill of lading for primary goods (hereinafter - SIP) - SIS, issued when importing goods into the territory of the Republic of Kazakhstan from the territory of the Member States of the Eurasian Economic Union (hereinafter - the EAEU);

      4) retail trade - a type of trade activity related to the purchase and sale of goods to the final consumer.

      In this case, the final consumer is understood as an individual who buys and sells goods (s) for personal, family, domestic and other purposes not related to the sale of goods (s) by individuals engaged in entrepreneurial activities and private practice;

      5) virtual warehouse - a module of the electronic invoice information system (hereinafter - IS ESF), designed to ensure the automatic operation of the mechanism of tracking goods in accordance with an international treaty ratified by the Republic of Kazakhstan;

      6) goods of the exclusion list of the World Trade Organization (hereinafter - WTO) - goods, the code and name of the Commodity Nomenclature of Foreign Economic Activity of the EAEU (hereinafter - CN FEA), goods included in the List of Goods in accordance with the obligations of the Council of the Eurasian Economic Commission of the Republic of Kazakhstan in accordance with the decision of October 14, 2015 № 59, apply lower rates of import customs duties compared to the rates of the Common Customs Tariff of the EAEU, approved in accordance with international treaties;

      7) passenger car - a vehicle with a capacity of up to 9 people, including the driver, with a maximum permissible load of no more than 3.5 tons, intended for the carriage of passengers and luggage;

      8) warehouse identification number (ID) - registration number of the virtual warehouse in the IS of the taxpayer;

      9) product containing gold - a product containing gold, electronic invoices to be issued through a virtual warehouse;

      10) the act of acceptance / issuance of marking codes - an electronic document generated in the information system of marking and tracking of goods during the circulation of marked goods (hereinafter - IS TSS);

      11) notice of import of goods - an electronic document generated in the IS of solid waste when importing goods into the territory of the Republic of Kazakhstan;

      12) goods declaration - a customs document containing information on goods and other information necessary for the release of goods;

       13) ID of the goods - an automated identifier for goods in a virtual warehouse;

      14) sale of goods - sale of goods on the territory of the Republic of Kazakhstan and (or) import of goods into the territory of the Republic of Kazakhstan and (or) export from the territory of the Republic of Kazakhstan within one person;

      15) TIN-code - a permanent identification number required for producers of excisable products, wholesale suppliers importing excisable products and for each name, type of excisable products produced in the Republic of Kazakhstan or imported into the territory of the Republic of Kazakhstan;

      16) PIS - accompanying bills of lading for goods, including a document confirming the shipment of goods to the taxpayer;

       17) registration of SID - signing and seal (if any) of the authorized individual in case of registration of SID in paper form by filling in the forms in accordance with the requirements established by these Rules and with the help of electronic digital signature (hereinafter - EDS);

       18) registration of SID - assignment of a unique registration number in the IS ESF, in case of registration of SIS in paper form - the procedure of assignment of a number from the accounting system in the form according to appendix 1 to these rules or from the register of SIS in paper form;

      19) SID registration number - a unique SIS number issued during its registration and automatically generated in the IS ESF on the basis of the identification number of the supplier (at import - the recipient), the date of registration of the SID and a unique random number or a unique SIS number issued on paper ;

      20) confirmation of SIS - confirmation of SIS by the recipient upon receipt of goods;

      21) refusal of SID - refusal of the recipient of SID in case of non-compliance of goods;

      22) correction of SID - correction of errors that do not lead to the replacement of the supplier and (or) recipient of goods by eliminating the previously issued SID;

      23) return of SID - return of previously issued SID;

      24) authorized individual - a legal entity authorized to carry out operations in the "Virtual Warehouse" module of the invoice information system of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan on the basis of a power of attorney on behalf of such legal entity (structural subdivision of the legal entity) an employee or representative of a person (structural unit of a legal entity) or an individual entrepreneur or persons engaged in private practice;

      24-1) goods - any movable property, including the currency of the Member States of the Eurasian Economic Union, securities and (or) currency valuables, travel checks, electricity, as well as real estate in accordance with the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" other sold items equated to property;

      25) associated minerals - mineral complexes, minerals, metals and other chemical elements and their mixtures, produced and associated with the main minerals, the production and processing of which is profitable and economically viable for economic use during the development of the main minerals;

      25-1) electronic invoice (hereinafter - ESE) - an invoice - a document issued through the information system of invoices and meeting the requirements of the tax legislation;

       26) Goods for which electronic invoices are issued through a virtual warehouse - "On approval of the list of goods for which electronic invoices are issued through the module" Virtual Warehouse "of the electronic invoice information system" First Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan 2019 Goods for which electronic invoices are issued through a virtual warehouse in accordance with the order of April 23, 2013 № 384 (registered in the state register of regulatory legal acts № 18603);

      27) GTIN (Global Trade Item Number) - a global identification number assigned to a group of goods of a national (regional) GS1 organization for the purpose of its uniform identification in the world economic space in accordance with the rules established by GS1 standards, used as a commodity code in IS ISS;

       28) Form 328.00 - application for import of goods and payment of indirect taxes, approved by the order of the Minister of Finance of the Republic of Kazakhstan № 166 "On approval of tax reporting forms and rules of their preparation" (registered in the state register of regulatory legal acts №16448).

      Warning. Paragraph 2 as amended by orders of the Minister of Finance of the RK of 04.06.2021 № 531 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

1. The pilot project on the territory of the Republic of Kazakhstan:

      excisable products, import of goods into the territory of the Republic of Kazakhstan, export of goods from the territory of the Republic of Kazakhstan from December 31, 2020 to October 1, 2021;

      from December 31, 2020 to January 1, 2022 for goods subject to registration in the virtual warehouse;

      Goods of the WTO withdrawal list and goods subject to digital marking will be implemented from October 1, 2021 to August 1, 2022.

      Warning. Paragraph 3 is in the wording of the Order of the Minister of Finance of the RK of 04.06.2021 № 531 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

1. Pilot project:

      1) are:

      carrying out activities for the production and (or) sale of excisable goods;

      Importing goods from the territory of the EAEU Member States to the territory of the Republic of Kazakhstan;

      Carrying out the export of goods from the territory of the Republic of Kazakhstan to the territory of the EAEU Member States;

      Importing excisable goods from the territory of non-EAEU member states to the territory of the Republic of Kazakhstan;

      Exporting goods from the WTO withdrawal list and (or) excisable goods and (or) goods for which electronic invoices are issued through a virtual warehouse from the territory of the Republic of Kazakhstan to the territory of non-EAEU member states;

       Carrying out activities related to the sale of goods of the WTO withdrawal list;

      entities engaged in the sale of goods through which electronic invoices are issued through a virtual warehouse;

      2) developer of IS ESF - Open Systems Development Limited Liability Partnership;

      3) the goods marking operator - Kazakhtelecom joint-stock company;

      4) National Information Technologies Joint Stock Company;

      5) Committee of the state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - SCE MF RK).

1. Types of virtual warehouses:

      1) "Warehouse" - the main warehouse of the taxpayer, several warehouses can be registered;

      2) "Unallocated warehouse" - a warehouse created automatically for users of IS ESF and for recipients engaged in retail trade, including the sale of goods not registered in IS ESF;

      3) "Point of sale" - a place of sale of goods, the point of sale may be on the trading floor of the store;

      4) "Mobile warehouse" - a warehouse for the sale of goods on the territory of the Republic of Kazakhstan for the sale of goods.

1. Signs of virtual warehouses:

      1) "Priority warehouse" - a warehouse designated by a participant of the IS ESF for automatic receipt and write-off of goods from a virtual warehouse;

      2) "Warehouse of receipt of goods on declarations of goods" - a warehouse for automatic receipt of goods on declarations of goods;

      3) "Public warehouse" - a warehouse provided by the buyer to the supplier for the selection of the warehouse for the sale and sale of goods;

      4) "Warehouse of participants of joint activity" - the warehouse used by participants of joint activity (further - WFP warehouse);

      5) "Leasing warehouse" - a warehouse intended for joint use with different counterparties (supplier or recipient) for a certain period of time;

      6) "Warehouse for processing of transfer raw materials" - a warehouse used by recipients and processors of raw materials;

      7) "Warehouse of the reorganized person" - a warehouse used in the reorganization of the enterprise.

1. The developer of the IS ESF, the operator of the marking of goods within 5 (five) working days from the date of receipt of the request from them provides technical support to the participants of the pilot project.
2. SCE MF RK within 5 (five) working days from the date of receipt of inquiries from the subjects provides methodological advice in terms of registration of SES and work in the virtual warehouse.
3. Participants of the pilot project will submit proposals for the development of the SID procedure by sending an e-mail to esfsd@mgd.kz with the mark "Recommendations for the development of the SID procedure".

 Chapter 2. The order of implementation of the pilot project on registration of SES

1. To be executed on paper:

      1) there was no public telecommunications network within the administrative-territorial units of the Republic of Kazakhstan at the location of the taxpayer.

      Information on administrative-territorial units of the Republic of Kazakhstan, which do not have public telecommunications networks, is posted on the website of the SCE MF RK;

      2) the SID is issued in electronic form, except for cases when the information on the impossibility of registration of the SID in the IS ESF due to technical errors is confirmed on the website of the SCE MF RK.

1. If:

       1) the SID complies with the requirements established by the tax legislation of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan dated January 7, 2003 "On electronic document and electronic digital signature";

      2) the registration number is assigned to the SID in electronic form in the IS ESF;

      3) the paper SID is registered in the registration log of the paper SID.

1. There are no public telecommunication networks registered in the administrative-territorial units of the Republic of Kazakhstan, the information on which is posted on the website of the SCE MF RK.
2. The electronic document contained in the IS ESF, as well as the paper SID, executed in the cases provided for in paragraph 12 of this Regulation, is the original (original) of the SID.
3. If the technical characteristics of the structure of the TIS are as follows:

      1) "optional open road";

      2) "conditionally obligatory open road" and there are no conditions for the obligation to fill in, - if there are signs of open roads, certain open roads of the SID are not subject to filling.

      The technical characteristics of the structure of the SES are published on the website of the SCE MF RK and are taken into account when accepting and processing the SES in the IS ESF.

1. ALSO:

      1) when transporting and (or) selling excisable goods in the territory of the Republic of Kazakhstan;

      2) when selling goods on the WTO withdrawal list in the territory of the Republic of Kazakhstan;

      3) when importing goods from the territory of the EAEU Member States to the territory of the Republic of Kazakhstan, except for the import of goods by road;

       4) when exporting goods and (or) excisable goods from the WTO exclusion list and (or) goods for which electronic invoices are issued through a virtual warehouse from the territory of the Republic of Kazakhstan to the territory of non-EAEU member states;

      5) when exporting goods from the territory of the Republic of Kazakhstan to the territory of the EAEU Member States, except for the export of goods by car;

      6) when selling property transferred to state ownership in the territory of the Republic of Kazakhstan;

      7) sale of goods on the territory of the Republic of Kazakhstan, through which electronic invoices are issued through a virtual warehouse.

      The exceptions provided for in subparagraphs 3) and 5) of the first part of this paragraph shall not apply to products containing gold.

1. ALSO:

      1) when selling goods at retail to the final consumer;

      2) when importing goods into the territory of the Republic of Kazakhstan from the territory of non-EAEU Member States and from the territory of the EAEU Member States via the main pipeline system and (or) power transmission lines;

      3) when exporting goods from the territory of the Republic of Kazakhstan to the territory of non-EAEU Member States and to the territory of the EAEU Member States through the main pipeline system and (or) power transmission lines;

       4) when selling goods within one person and (or) between structural subdivisions of one person in the territory of the Republic of Kazakhstan, except for alcoholic products;

      5) when loading a returnable container, except when the container is included in the WTO exclusion list;

      6) when importing goods into the territory of the Republic of Kazakhstan from the territory of the EAEU Member States, the territory of which is not the territory of the EAEU Member States;

      7) goods from the territory of the Republic of Kazakhstan, the territory of which is not the territory of the EAEU Member State, except for goods from the WTO exclusion list and (or) excisable goods and (or) goods on which the VAT is stored when exported to the territory;

       8) №104 of the Government of the Republic of Kazakhstan dated February 5, 2008 for the needs of the Armed Forces of the Republic of Kazakhstan, other troops and military units of the Republic of Kazakhstan, conducted in accordance with paragraphs 6, 7, 7-1 of Article 9 of the Law of the Republic of Kazakhstan "On Export Control" When exporting (importing) from the territory of the Republic of Kazakhstan products subject to export control, approved by the relevant resolution "On approval of the nomenclature (list) of products subject to export control";

      9) sale, sale of products containing gold by the National Bank of the Republic of Kazakhstan.

      Warning. Paragraph 16 is in the wording of the Order of the Minister of Finance of the RK of 04.06.2021 № 531 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

1. TIS in the following terms:

      1) the following:

      in the case of air transportation - no later than 1 (one) working day after the date of arrival (departure) of the aircraft;

      in the implementation of rail transport, international road transport - before crossing the State Border of the Republic of Kazakhstan;

      on delivery (transportation) of other goods:

      On the territory of the Republic of Kazakhstan:

      When importing goods from the territory of non-EAEU member states - no later than the beginning of the sale of alcoholic products, which have undergone customs clearance;

      When importing goods from the territory of the EAEU Member States - before crossing the State Border of the Republic of Kazakhstan;

      when exporting goods from the territory of the Republic of Kazakhstan to the territory of non-EAEU member states and EAEU member states - no later than the beginning of the sale, sale and (or) shipment of goods;

      2) in case of sale, shipment of goods on the territory of the Republic of Kazakhstan - no later than the beginning of sale, shipment of goods;

      When selling goods on the territory of the Republic of Kazakhstan:

      Delivery of goods by rail, indicating the data on transportation, which is issued no later than 1 (one) working day after the date of formation of the transport document for this delivery;

      Wholesale delivery of goods (except for excisable) to the taxpayer engaged in retail trade, which is executed not later than 2 (two) working days after the date of sale of goods;

      no later than the 20th day of the month following the month of sale, indicating the sale during the month - the sale of gasoline and diesel fuel at gas stations on coupons, fuel cards;

      no later than 15 (fifteen) calendar days from the date of sale of the taxpayer engaged in retail trade, indicating the sale of goods within one day, except for registration of SID on a voluntary basis, no later than the beginning of the sale of goods.

      Warning. Paragraph 17 is in the wording of the Order of the Minister of Finance of the RK of 04.06.2021 № 531 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

1. Confirmation or refusal of the recipient of the SID is made no later than 20 (twenty) working days from the date of registration in the IS SES ESF, 10 (ten) calendar days from the date of registration in the IS SES ESF, except for delivery (transportation) of goods by any means of transport within a day confirms or denies the SID through the IS ESF.

      Warning. Paragraph 18 is in the wording of the Order of the Minister of Finance of the RK of 04.06.2021 № 531 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

1. In case of violation by the participant of the pilot project of the procedure and terms of registration (confirmation, refusal) of SIS established by these rules during the pilot project, SCE MF RK notice of violation "(hereinafter - the Notice).

      The notice will be sent to the pilot project participant in electronic form or on paper.

      Receipt of the notice, as well as acquaintance with it does not release the recipient from registration, confirmation or refusal to receive the SID.

1. The supplier of SIS (in case of import - the recipient) draws up a digital warehouse in the Kazakh or Russian languages ​​in the form in accordance with Annex 2 to this Regulation, puts a digital signature.

      When importing goods from the territory of the EAEU Member States to the territory of the Republic of Kazakhstan, the recipient of the goods draws up the initial SID, through which the goods enter its virtual warehouse.

      When importing goods from the territory of the EAEU Member States to the territory of the Republic of Kazakhstan by road in the name of individuals, the SID is issued by a carrier carrying out activities for the transportation of goods, cargo (forwarding, courier delivery).

      Warning. Paragraph 20 is in the wording of the Order of the Minister of Finance of the RK of 04.06.2021 № 531 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

1. When transporting, selling goods on the territory of the Republic of Kazakhstan, as well as when exporting outside the Republic of Kazakhstan:

      1) on transactions (operations) for the sale of goods concluded (concluded) under a production sharing agreement (contract);

       2) on transactions (operations) for the export of taxable goods at a zero rate of value-added tax (hereinafter - VAT) in accordance with Articles 386, 446 and 449 of the Tax Code;

       3) in accordance with paragraph 3 of Article 393 of the Tax Code, the SID is executed in the national currency of the Republic of Kazakhstan, except for cases when sales turnover on taxable sales at the zero rate of VAT is made in foreign currency.

1. When importing goods into the territory of the Republic of Kazakhstan, the SID is issued in the national currency or in the currency specified in the invoice.
2. Confirmation of the Recipient's SID in the following cases:

      1) when selling goods for export;

      2) when selling fuels and lubricants carried out by airports when refueling aircraft of foreign airlines performing international flights, international air transportation;

      3) when selling goods (except for excisable ones) to a taxpayer who is a subject of retail trade when the recipient simultaneously meets the following criteria:

      apply a special tax regime on the basis of a simplified declaration;

      Not registered as a VAT payer;

      Corresponds to the type of retail activity in accordance with the EGS (General Classification of Economic Activities);

      uses a cash register with the function of registration and transmission of data.

      When registering such a taxpayer, the category of the recipient is automatically marked "Small point of sale".

      Within the provisions of this paragraph, the EAEU customs does not apply to the sale of goods in the territory of the special economic zone (hereinafter - SEZ), which fully or partially corresponds only to the intermediate sections;

      4) when selling goods to the final consumer;

      5) in the territory of which there are no public telecommunications networks, registered in the administrative-territorial units of the Republic of Kazakhstan.

      Warning. Paragraph 23 as amended by the Laws of the Republic of Kazakhstan dated 26.03.2021 № 253 (shall be enforced upon expiry of ten calendar days after the date of its first official publication); as amended by orders of the Minister of Finance of the RK of 04.06.2021 № 531 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

1. If it is necessary to make changes and (or) additions to the previously issued SID, to correct errors that do not lead to the replacement of the supplier and (or) the recipient of goods, the revised SID is issued by deleting the previously drawn SID.
2. In case of return of goods:

      1) for SID refused by the recipient - the supplier carries out transportation of goods to the warehouse for shipment of goods under SIS with the status of "refusal";

      2) in case of withdrawal of SIS before confirmation or refusal of SIS by the recipient - the supplier carries out transportation of goods to the warehouse of shipment under SIS with the status of "withdrawal";

      3) on the SID previously confirmed by the recipient - the recipient draws up the SID for return, with the registration number of the previously issued SID in the IS ESF.

      25-1. In accordance with subparagraph 3) of paragraph 23 of the Rules, the registration of the return of the goods is carried out by the supplier when the goods are sold to the taxpayer in the PIS with the mark of the category "Small point of sale" of the recipient.

      Warning. The Rules are supplemented by paragraph 25-1 by the order of the Minister of Finance of the RK of 04.06.2021 № 531 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

1. SIS issued with incomplete and (or) incorrect data, as well as not confirmed or denied by the recipient:

      1) in the case of delivery (transportation) of goods by any mode of transport - within 20 (twenty) working days from the date of registration of the SID in the IS ESF;

      2) for other goods - within 10 (ten) calendar days from the date of registration of the SID in the IS ESF, the supplier (in case of import - the recipient) is subject to correction or withdrawal.

      Warning. Paragraph 26 as amended by orders of the Minister of Finance of the RK of 04.06.2021 № 531 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

1. The recipient of goods imported into the territory of the Republic of Kazakhstan from the territory of the EAEU Member States, received in the virtual warehouse under the original SID, if necessary, is issued the following SID for sale:

      1) goods of the WTO withdrawal list;

      2) excisable goods;

      3) write-off of the specified goods from the virtual warehouse, except for the goods for which electronic invoices are issued through the virtual warehouse.

1. Goods specified in paragraph 27 of this Regulation:

      on the basis of a cash register check with the function of registration and (or) transfer of data, including the ID of the goods;

      when used for own needs, in production, services, performance of works;

      when damaged, lost, stolen, disposed of;

      when termination of supervision;

       when receiving goods under the PIS, which automatically meet the criteria set out in subparagraph 3) of paragraph 23 of this Regulation, after 30 calendar days from the date of registration of the PIS to the retail entity is written off from the virtual warehouse without registration of the PIS.

      Warning. Paragraph 28 as amended by orders of the Minister of Finance of the RK of 04.06.2021 № 531 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

1. In accordance with paragraph 2 of Article 48 of the Tax Code, the SID registered in the IS ESF is stored in the IS ESF for the period of the claim.

       In accordance with paragraph 2 of Article 48 of the Tax Code, the PIS registered on paper and in the register of PIS in paper form is subject to storage for the period of the claim.

       In accordance with paragraph 2 of Article 48 of the Tax Code, which is calculated after the expiration of the lease agreement, the SID on the leased goods is stored in the IS ESF during the claim period.

1. For tax accounting purposes, approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated December 20, 2012 № 562 "On approval of forms of primary accounting documents" (registered in the state register of regulatory legal acts № 8265), "Invoice for the transfer of funds" 3-2 Creation (registration) of the object is not required in case of registration of SID.

      30-1. Issuance of ESF on goods for which the requirement for registration of SID is applied in the following ways:

      1) in line 32 "Document confirming the delivery of goods, works, services" on the basis of the SID, indicating the registration number of the SID. In this case, the information provided in the SID and ESF must be homogeneous;

      2) in line 32 "Document confirming the delivery of goods, works, services" to the electronic bill of lading for goods with the indication of "NON SNT", indicating the amount (volume) of goods not exceeding the amount (volume) of goods in the virtual warehouse before the issuance of such ESF carried out without binding.

      When issuing an invoice:

      1) the number and date of the agreement on the transaction;

      2) as a source of origin in the sale of goods imported from the territory of the EAEU Member State, when importing goods from the territory of the EAEU Member State, which indicates the number of the SID in the presence of signs of the state revenue body.

      Warning. The Rules are supplemented by paragraph 30-1 by the order of the Minister of Finance of the RK of 26.03.2021 № 253 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

      30-2. In case of technical failures, including the application of voluntary discipline, registration of the confirmation or refusal of confirmation of the SES, the deadlines for the issuance of SES in connection with the SES from the stage of elimination of technical errors and restoration of technical errors then suspended for a period of 3 (three) working days.

      Warning. The Rules are supplemented by paragraph 30-2 by the order of the Minister of Finance of the RK of 26.03.2021 № 253 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

      30-3. In case of refusal of the recipient of the SID, the number and date of the registered SES, specified in line 32 "Document confirming the delivery of goods, works, services", as well as on the basis of which the SES is issued Not later than 3 (three) working days after the date of refusal of the SID, indicating the number of the SID.

      Warning. The Rules are supplemented by paragraph 30-3 by the order of the Minister of Finance of the RK of 26.03.2021 № 253 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

 Chapter 3. The order of filling out the SID in the pilot project

1. In Section A, "General Section", the following data:

      1) the number of the SID of the accounting system - the serial number of the SID provided by the taxpayer in the tax report and independently determined by the supplier of goods. It is not necessary to fill in this open field;

      2) date of shipment of goods - filled in manually.

      In this case, the adjusted SID is determined by the date of shipment of goods, and the date of shipment of the specified goods, which is then canceled, adjusted SID.

      3) corrected SID - the registration number of the corrected SID in the IS ESF. Filled in the case of registration of SID instead of cancellation;

      4) return of the goods - in case of return of the goods. In this case, in section B, the details of the recipient, and in section C - the details of the supplier, and in line 6.1 the registration number of the SID in the IS ESF, previously issued;

      5) import of goods into the territory of the Republic of Kazakhstan - if necessary:

      "Import of goods into the territory of the Republic of Kazakhstan (import)";

      "import for processing";

      "temporary import";

      "import of temporarily exported goods";

      The corresponding mark is made in the box "Import to the territory of SEZ";

      6) export of goods from the territory of the Republic of Kazakhstan - if necessary:

      "Export of goods from the territory of the Republic of Kazakhstan (export)";

      "export for processing";

      "temporary export";

      "export of temporarily imported goods";

      "Export from the territory of SEZ";

      the appropriate mark shall be made in the "refueling aircraft" cell;

      7) sale of goods - if necessary:

      "Within one person in the territory of the Republic of Kazakhstan". This open line is filled only for excisable goods;

      "Within one person within the EAEU";

      the corresponding mark is made in the box "other sales";

      8) excisable and other goods (except for digital marking) - if necessary:

      "ethyl alcohol";

      "sharap materials";

      "beer and beer drink";

      "alcoholic products (except for beer and beer drinks)";

      "certain types of petroleum products";

      "biofuel";

      the appropriate mark is placed in the "Tobacco products" box.

      9) goods subject to export control (dual purpose, military purpose) - in the case of transactions with goods subject to export control (dual purpose, military purpose);

      10) digital marking - if necessary, the appropriate mark is placed in the cell.

      11) Registration number of the SES in the IS ESF - automatically fills in the IS ESF when registering the SES in the IS ESF. Not intended for completion and (or) correction by the participant of the IS ESF;

      12) Date and time of registration of SID in IS ESF. This open field is filled in automatically by the IS ESF and corresponds to the actual time of registration;

      13) the registration number and date of the act of acceptance / transfer of goods or the notice of import - the act of acceptance / transfer of goods or the notice of import in the IS TSS.

1. Section B "Supplier's details" contains the following data:

      1) personal identification number or business identification number (hereinafter - IIN / BIN) - entered by the supplier, entered by the recipient during import. If the supplier (consignor) of the goods is a non-resident, then the "non-resident" grid is established. "In this case, it is not necessary to fill in the open field;

      2) name of the supplier (consignor);

      3) BIN of the structural subdivision;

      4) BIN of the reorganized person;

       5) category of supplier;

      6) code of the country of registration of the supplier - the country of the supplier (consignor) of the goods according to the classifier of the countries of the world according to appendix 22 (further - appendix 22 to the Classifier), approved by the decision of the Commission of the customs union from September 20, 2010 № 378 the letter code is displayed;

      7) code of the country of departure (shipment) - the letter code of the country of supplier (consignor) of goods in accordance with Annex 22 to the Classifier;

      8) the actual address of shipment (shipment). Filled automatically during the circulation of ethyl alcohol and alcohol products;

      9) the identification number of the consignment (shipment) warehouse (ID) - the registration number of the virtual warehouse of the taxpayer in the IS ESF. Data is not filled in when importing goods.

1. Section C "Recipient's details" contains the following data:

      1) IIN / BIN. If the recipient of the goods is a non-resident, the cell "non-resident" is marked;

      2) name of the recipient;

      3) BIN of the structural subdivision;

      4) BIN of the reorganized person;

       5) category of the recipient;

      6) code of the country of registration of the consignee - the letter code of the country of destination of goods, airports indicate the letter code of the country to which the flight board belongs in accordance with Annex 22 to the Classifier;

      7) code of the country of delivery (delivery) - the letter code of the country of destination in accordance with Annex 22 to the Classifier.

      When airports sell aviation fuel, the letter code of the country of the air route is indicated;

      8) actual delivery (delivery) address. Filled automatically during the circulation of ethyl alcohol and alcohol products;

      9) identification number (ID) of the delivery (delivery) warehouse. This open field is not filled in when applying for SIS for export.

1. In section D "Details of consignor and consignee" the following data:

      "Shipper" - a person on whose behalf the shipment is made:

      1) IIN / BIN. If the consignor is a non-resident, the box "non-resident" is marked;

      2) name of the consignor;

      3) code of the country of departure - the letter code of the country of departure in accordance with Annex 22 to the Classifier;

      "Consignee" - a person authorized to receive cargo on a contractual or other legal basis:

      1) IIN / BIN. If the consignee is a non-resident, the cell "non-resident" is marked;

      2) name of the consignee;

      3) code of the country of delivery - the letter code of the country of consignment in accordance with Annex 22 to the Classifier.

1. In Section E "Transportation Information" - the following data:

      1) carrier. If the carrier is a non-resident, the "non-resident" cell is marked;

      2) IIN / BIN;

      3) information on the planned transport - the type of transport is specified (selected from the specified list).

1. Section E1, "Refueling an Aircraft," contains the following information:

      1) type of aircraft;

      2) registration number of the board;

      3) flight number;

      4) the number of the outgoing order or the requirement to refuel on board the aircraft.

1. In Section F "Agreement (contract)" the following data:

      1) number of the agreement (contract);

      2) the date of the contract (agreement).

1. Section F1 contains the following information:

      "Supplier":

      1) number (specify the number of the contract / agreement);

      2) date of the agreement / contract (in the format of day, month, year);

      "Recipient":

      1) number (specify the number of the contract / agreement);

      2) date of the agreement / contract (in the format of day, month, year).

1. "Currency code" - selected from the directory;
2. "Exchange rate" - indicates the exchange rate on the date of registration of the SID.
3. In the "Goods Data" section G1, the following data:

      1) serial number of the line for each name of the goods;

      2) an indication of the place of origin of the goods (selected from the directory);

      3) name of the goods;

      4) commodity code (Commodity nomenclature of foreign economic activity of the Eurasian Economic Union) - the code of the CN FEA of the EAEU;

      5) unit of measurement;

      6) quantity (volume);

      7) price per unit of goods - the price of goods per unit of measurement under the contract (agreement). Is not obliged to fill in, except for the import of goods from the territory of the EAEU Member States;

      8) cost of goods without indirect taxes - the cost of the total quantity (volume) of goods without indirect taxes. Completion is not required, except for the import of goods from the territory of the EAEU Member States;

      9) the amount of excise tax - the amount of excise tax calculated in accordance with the tax legislation of the Republic of Kazakhstan. Filling is optional;

      10) the amount of VAT - VAT calculated in accordance with the tax legislation of the Republic of Kazakhstan. Filling is optional;

      11) the cost of goods with indirect taxes - the cost of the entire quantity (volume) of goods, including indirect taxes. Completion is not required, except for the import of goods from the territory of the EAEU Member States;

      12) twenty-digit registration number of the declaration for goods, forty-two-digit registration number of the SID, eighteen-digit registration number of the application for import of goods and payment of indirect taxes, thirteen-digit registration number of the certificate of origin (ST-1). Eleven-digit registration number of the certificate of origin (ST-KZ);

       13) in the application for release of goods before the submission of declarations for goods, in the declaration for goods, in the application for release of goods before the submission of declarations for goods, ST-1 or ST-KZ - in the application for release of goods, declarations for goods; , The application for import of goods and payment of indirect taxes shall indicate the item number of the goods corresponding to the name of the goods used by ST-1 or ST-KZ;

      14) the identifier of the goods in the IS ESF;

      15) GTON;

      16) additional information.

      Additional information when refueling an aircraft includes the airline, the recipient of fuel and lubricants, the volume of fuel and lubricants converted from "liter" to "kilogram / ton", the density of fuel and lubricants, the air temperature in Celsius. temperature, control number, refueling number and other information required when refueling the aircraft.

1. In the section "Data on alcohol products" the following information:

      1) supplier's license number (selected from the list formed when entering the data specified in the open field "IIN / BIN" of section B);

      2) address of the supplier under the license (selected from the list formed when entering the data specified in the open field "IIN / BIN" of section B);

      3) license number of the recipient (selected from the list formed when entering the data specified in the open line "IIN / BIN" of section C);

      4) the address of the recipient of the license (selected from the list formed when entering the data specified in the open line "IIN / BIN" of section C).

1. "Ethyl alcohol" in section G2 contains the following information:

      1) operation code (selected from the IS ESF directory);

      2) PIN-code (selected from the directory of PIN-codes);

      3) type, name of ethyl alcohol;

      4) size (in liters);

      5) the price per liter - in tenge, on the invoice (invoice) for imports, in their absence - on the document confirming the conclusion of a foreign economic transaction.

1. The following information is in the G3 section "Wine Material":

      1) PIN-code (selected from the directory of PIN-codes);

      2) type, name of wine material;

      3) size (in liters);

       4) the price per liter - in tenge, on the invoice (invoice) for imports, in their absence - on the document confirming the conclusion of a foreign economic transaction.

1. The following information is in the G4 section "Beer and Beer Drinks":

      1) transaction code (selected from the directory):

      2) name of beer and beer drinks;

      3) type of product;

      4) unit of measurement;

      5) capacity of the container (in liters);

      6) quantity (in pieces of bottles, jars, cups, rolls);

      7) number of packages (bottles, jars);

      8) size (in liters);

      9) price per unit of goods.

1. In the section G5 "Alcoholic beverages (except beer and beer drinks)" the following information:

      1) transaction code (selected from the directory);

      2) PIN-code (selected from the directory of PIN-codes);

      3) name of the goods;

      4) type of products (automatically enters the IS ESF when entering the PIN-code);

      5) container capacity (in liters) (when entering the PIN-code, the IS ESF is set automatically);

      6) number (bottle);

      7) size (in liters);

      8) price per unit of goods.

1. In the G6 "Petroleum Products Data" section, the following data:

      1) transaction code (selected from the directory);

      2) type of supplier (one of the types of supplier is selected from the specified list);

      3) the code of the state revenue authorities (hereinafter - MCO) at the address of shipment (shipment);

      4) MCO code at the delivery (delivery) address;

      5) PIN-code (selected from the directory of PIN-codes);

      6) type, brand of petroleum products is automatically entered in the IS ESF when entering the PIN-code;

      7) unit of measurement of goods (tons, liters);

      8) unit price of the goods;

      9) quantity of goods in tons (in liters for retail trade).

1. Section G7, Biofuel Data, contains the following data:

      1) transaction code (selected from the directory);

      2) type of supplier (one of the types of supplier is selected from the specified list);

      3) MCO code at the address of shipment (shipment);

      4) MCO code at the delivery (delivery) address;

      5) name of biofuel;

      6) unit of measurement of goods (tons, liters);

      7) size (in tons, liters for retail trade);

      8) the price of the goods per unit of measurement.

1. "Data on tobacco products (excluding digital labeling)" in the G8 section:

      1) transaction code (selected from the directory);

      2) MCO code at the address of shipment (shipment);

      3) MCO code at the delivery (delivery) address;

      4) PIN-code (selected from the directory of PIN-codes);

      5) name of tobacco product;

      6) unit of measurement (box, block, patchouli, pieces, kilograms, milliliters, capsules, cartridges);

      7) quantity of tobacco products in boxes, blocks, packs;

      8) dignity (қrap, block, pack, dana, kilogram, milliliter, capsule, cartridge);

      9) quantity of tobacco products in pieces, kilograms, milliliters;

      10) the price of the goods per unit of measurement - in the currency of the contract.

1. In the section G9 "Data on goods subject to marking by means of identification (digital marking)" the following data:

      1) commodity code (GTIN);

       2) name of the goods;

       3) the number of consumer packaging of goods;

      4) price per unit of goods.

1. In the section G10 "Data on goods subject to export control (dual-use, military)" the following data:

      1) document number (license / permit);

      2) date of issue (license / permit);

       3) expiration date (expiration date of the license / permit);

      4) unit of measurement;

      5) quantity (volume);

      6) price per unit of goods - expressed in the contract currency;

1. Section L "Information on shipment of goods" contains the following data:

      1) the person who sent the goods;

      2) digital signature of a legal entity (structural subdivision of a legal entity) or digital signature of a sole proprietor or a person engaged in private practice;

      3) surname, name, patronymic (if any) of the person who issued the SID;

       4) shipment of goods is carried out by power of attorney - specify the number and date (in the format of day, month, year).

      This section is not filled in when registering the SIS for the import of goods into the territory of the Republic of Kazakhstan.

1. In section M "Information on the acceptance of goods" the following information:

      1) the person who accepted / rejected the goods;

      2) date of acceptance / rejection of the goods (in the format of day, month, year);

       3) digital signature of a legal entity (structural subdivision of a legal entity) or a sole proprietor or a person engaged in private practice;

       4) surname, name, patronymic (if any) of the person confirmed / denied by the SID;

      5) acceptance of goods is carried out by power of attorney - specify the number and date (in the format of day, month, year).

      This section is not filled in when registering the SIS for the export of goods from the territory of the Republic of Kazakhstan.

1. In section N "Signs of MCO / authorized body (organization)" the following information:

      1) car checkpoint / checkpoint;

      2) surname, name, patronymic (if any) of the employee of the MCO / employee of the authorized body (organization);

      3) date and time of crossing the state border / SEZ territory / flight date of the aircraft;

      4) data on actual transport:

      vehicle brand;

      vehicle registration number;

      surname, name, patronymic of the driver (if any);

      The driver's IIN is displayed.

1. Section O in the "Information for reference" contains the following information:

      1) MCO code at the location (residence) of the supplier / consignor;

      2) MCO code at the location (residence) of the recipient.

 Chapter 4. Execution of SID when transferring property for financial leasing

1. When transferring property for financial leasing, the lessor creates a warehouse for leasing.
2. When transferring property for financial leasing, the lessor draws up an SID for transfer to a warehouse for leasing, with the confirmation of the SID of the recipient is not required.
3. The object of leasing must be in the lessee's warehouse for leasing before the lessee transfers ownership of the object of leasing.
4. After the lessee transfers ownership of the leased object, the lessor draws up the SID for the transfer of the leased object from the leased warehouse to the lessee's virtual warehouse.
5. In case of return or withdrawal of the object of leasing, the lessor draws up the SID for transfer of the object of leasing from the warehouse for leasing to the virtual warehouse of the lessor. In this case, the value of the object of leasing, specified in the SID at the time of return / withdrawal, may differ from the value of the object of leasing specified in the SID at the time of leasing (may not indicate the amount).

 Chapter 5. Execution of SID in the processing of raw materials

1. When processing transfer raw materials, the processor of transfer raw materials creates a warehouse for processing of transfer raw materials, indicating the identification data of the processor and the actual address of the processing raw material storage warehouse.

      When importing raw materials from the territory of the EAEU Member States, the processor draws up the initial SID, on the basis of which the raw materials are delivered to the warehouse for processing of raw materials.

1. When the supplier submits the transfer of raw materials for processing, the SID draws up the transfer of raw materials from the supplier's warehouse to the warehouse for processing of transfer raw materials.
2. The processor of transfer raw materials writes off the transfer raw material from production to storage for processing of transfer raw materials.
3. When transferring the finished product to the supplier, the processor enters the finished product in the processing warehouse in the form of a virtual warehouse "Production".
4. The processor draws up the SID for the shipment of raw materials from the processing warehouse.

 Chapter 6. Execution of SID when selling goods using a vehicle

1. When selling goods, including goods subject to marking, using the vehicle, the supplier shall create a mobile warehouse for each vehicle, indicating the state number.
2. When selling goods subject to marking, the supplier draws up an act of acceptance / issuance of marking codes in the IS TSS.
3. The supplier draws up the SID no later than one working day after the date of sale of goods transferred from the mobile warehouse to the virtual warehouse of the recipient.
4. Not later than one working day after the date of sale, the supplier draws up the SID from the mobile warehouse to the virtual warehouse of the recipient, indicating the registration number of the act of acceptance / issuance of marking codes.
5. For goods subject to marking, the SID is confirmed by the recipient under the act of acceptance / issuance of marking codes in the IS TSS.

 Chapter 7. Execution of SID at retail

       Warning. Chapter 7 is excluded by the order of the Minister of Finance of the RK of 04.06.2021 № 531 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

 Chapter 8. Execution of SID under the conditions, the sale price of which depends on the quality characteristics of the product

1. Sales price depending on the quality characteristics of the product (percentage content of useful substances in metric tons), in the SID:

      1) the price determined on the date of shipment of goods;

      2) In the open line "Size (volume)" indicates the actual amount of shipped goods.

 Chapter 9. Execution of SID on property transferred to the state

1. The SID is subject to registration on the property transferred to the state, which is subject to auction.
2. In this case, the SID is issued by the authorized body in the field of state property and privatization.
3. The property to be sold at auction is subject to inclusion in the virtual warehouse through the "Log of objects" of the type "Waste".

 Chapter 10. Execution of SID when using VAT control account by VAT payer

1. VAT payers, who make settlements on the amount of VAT among VAT payers through the use of control accounts when selling goods, draw up the SID.
2. In the SIS, which is issued for the sale of fuels and lubricants carried out by airports when refueling aircraft of foreign airlines operating international flights, international air transportation, are as follows:

      1) a mark of the customs authority confirming the pouring of fuel and lubricants on the aircraft, which provides for customs clearance and customs control in accordance with the customs legislation of the EAEU and (or) the Republic of Kazakhstan;

      2) the mark of the employee of the authorized organization in the field of civil aviation, confirming the pouring of fuel and lubricants on the aircraft, which is not provided for customs clearance and customs control in accordance with the customs legislation of the EAEU and (or) the Republic of Kazakhstan.

1. No later than 1 (one) business day after the date of the SID, the supplier refueling the aircraft shall complete the SID.
2. When freeing goods on the territory of SEZ, the SIS free customs zone, which is issued, must contain the mark of the customs authority, which carries out the release of goods under the customs procedure.

 Chapter 11. Execution of SID on paper

1. SES of suppliers registered in the administrative-territorial units of the Republic of Kazakhstan, which do not have a public telecommunications network on the territory, if:

      1) SIS is executed according to these rules;

      2) the SID is registered in the register of the SID in paper form;

      3) signed and sealed (if any) by an authorized individual.

1. Suppliers registered in the administrative-territorial units of the Republic of Kazakhstan, which do not have a public telecommunications network on their territory, shall be subject to storage during the period of limitation.

      Due to the confirmation of the information on the website of the SCE MF RK about the impossibility of registration of the SID in the IS ESF due to technical errors, the SIS issued on paper:

      in the case of registration of SID on paper during the period of technical defects - from the date of elimination of technical errors in the IS ESF;

      in case of purchase of goods by the recipient during the period of technical errors - within 3 (three) working days from the date of submission of the PIS in paper form to the IS ESF by the supplier of ESF.

 Chapter 12. Execution of SID in case of uncompleted or unfinished import of goods from the territory of the EAEU Member States

1. When importing goods from the territory of the EAEU Member States in an unfinished or unfinished form, the consignee draws up the initial SID for the components (components) of the imported goods.

      In this case, in the case of import of several components (components) in one vehicle, the consignee draws up the components (components) in one primary SID, indicating the route.

1. When drawing up the initial (primary) SID, the total value of the imported goods provided for in the terms of the contract (agreement) shall be indicated for the first declared components (components), and information on the value for other components (components) shall not be indicated.
2. Upon receipt of the components (components) of the goods imported into the virtual warehouse, the recipient carries out their processing through the form "Summary", indicating the information about the imported goods.

 Chapter 13. Execution of SID on goods subject to marking

1. When selling goods marked in the territory of the Republic of Kazakhstan, the act of acceptance / issuance of marking codes is carried out before the registration of the SID.
2. In order to ensure the movement of goods in the virtual warehouse for goods subject to marking for the registration of SID in the IS ESF, the marking operator shall provide the following information in the IS TSF:

      1) registration number and date of the act of acceptance / transfer or notification on import of goods into the Republic of Kazakhstan;

      2) IIN / BIN of the sender / recipient;

      3) commodity code - GTIN;

      4) number of consumer packaging;

      5) provision of information on the registered documents, including the number of units of measurement of the goods (if necessary).

      For labeled and non-labeled goods, the SID is issued separately.

      For labeled goods sold within one person, the SID is issued without an act of acceptance / transfer in the IS TSS.

1. When importing goods subject to marking in the territory of the Republic of Kazakhstan, registration and registration of the notice of import of goods to the Republic of Kazakhstan in the IS TS is carried out before the registration of the SIS for import.
2. In case of inaccessibility of the IS DW due to technical errors, the DES is executed on paper on the basis of the act of acceptance / transfer or notification of the IS DW on the import of goods to the Republic of Kazakhstan.

      Within 3 (three) working days from the date of submission of the act of acceptance / transfer or notification made on paper in the IS of SRS, indicating the number of the act of acceptance / transfer or notification of the import of goods into the Republic of Kazakhstan to be included.

 Chapter 14. Sale of products containing gold, registration of SID at sale

1. Is excluded by the order of the Minister of Finance of the RK of 04.06.2021 № 531 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).
2. At registration of SID, the supplier (at import - the recipient), unless otherwise specified in paragraph 100-1, in the open field "Additional information" indicates the identification number of the primary subsurface user containing gold, if this information does not match the information about the supplier, recipient.

      This requirement does not apply to refineries and gold processing plants.

      Warning. Paragraph 100 is in the wording of the Order of the Minister of Finance of the RK of 04.06.2021 № 531 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

      100-1. When pawnshops sell gold-bearing goods that are the property of third parties (guarantors / shippers) that have not fulfilled their obligations to the pawnshop, through the public auction (supplier) in the open line "Supplier category" in the SID "Pledgee / custodian" sets.

      In column 17 of section G "Additional information" of the SID:

      in case of sale of property containing gold, which is not the property of the pawnshop - "Sale of property of third parties (guarantors / shippers) who have not fulfilled their obligations to the pawnshop through public auction";

      in the case of the sale of gold-bearing property owned by a pawnshop - "the property of third parties (guarantors / shippers) who have not fulfilled their obligations to the pawnshop has become the property."

      In this case, it is not required to indicate the identification number of the original subsurface user of the product containing gold, as well as the guarantor / shipper.

      Warning. The Rules are supplemented by paragraph 100-1 by the order of the Minister of Finance of the RK of 04.06.2021 № 531 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

1. It is not allowed to export a product containing gold from the territory of the Republic of Kazakhstan, which does not specify the place of origin of the product containing gold or its manufacturer.

      Warning. Paragraph 101 as amended by orders of the Minister of Finance of the RK of 04.06.2021 № 531 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

 Chapter 15. Execution of SID on goods subject to export control (dual-use, military)

1. The list of goods subject to export control (dual-use, military) was approved by the Government of the Republic of Kazakhstan on February 5, 2008 № 104.
2. For goods subject to export control (dual-use, military), the SID is issued:

      When importing from the territory of other EAEU Member States to the territory of the Republic of Kazakhstan;

      When exported from the territory of the Republic of Kazakhstan to the territory of other EAEU Member States;

      Export from the territory of a free economic zone located in the territory of the Republic of Kazakhstan to the territory of other EAEU Member States.

1. In section G10 it is necessary to specify the information about the permit to be downloaded from the log of permits placed in the IS ESF when registering the SID.
2. In the cases provided for in subparagraph 1) of the first part of paragraph 13 of Article 412 of the Tax Code, the recipient of fuels and lubricants shall sell these fuels and lubricants no later than the 15th (fifteenth) day of the month following the month of turnover of goods (works, services) apply to the supplier for an invoice, and the supplier fulfills this requirement, including in the information on the details of the legal entity or individual entrepreneur who purchases fuel and lubricants through a proxy in the information on the recipient of fuel and lubricants .

      The invoice shall be issued not earlier than the date of the transaction and not later than the 15th (fifteenth) day of the month following the month of the transaction.

      Warning. The Rules are supplemented by paragraph 105 by the order of the Minister of Finance of the RK of 04.06.2021 № 531 (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

	Implementation of the pilot project on registration of accompanying bills of lading for goods and their rules and terms of document circulation Annex 1
	object

 Journal of registration and accounting of accompanying bills of lading for goods

Registration number of the SID	Date of registration of SID	IIN / BIN of the supplier	Name of supplier	Actual shipping / shipping address	Recipient's IIN / BIN	Recipient's name	Actual delivery address

      Note: abbreviation:

      TIS - accompanying bill of lading for goods

      IIN / BIN - personal identification number or business identification number

	Implementation of the pilot project on registration of the accompanying consignment notes for the goods and appendix 2 to Rules and terms of their document flow
	object

 

 

	Implementation of the pilot project on registration of the accompanying consignment notes for the goods and appendix 3 to Rules and terms of their document flow
	object

 Notification of violation of the procedure and (or) terms of registration (confirmation, refusal) of accompanying bills of lading for goods

       "____" ____________ of 20__.

       __________________________________________________________________________

       (name of the state revenue body)

       Minister of Finance of the Republic of Kazakhstan 20___ "____" ____________ № ___

       Pilot for registration of accompanying bills of lading, approved by the order of the President of the Republic of Kazakhstan

       project implementation and principles and terms of their document flow

       In accordance with paragraph 19 you

       __________________________________________________________________________

       (surname, name, patronymic (if any) of the taxpayer or his name)

       personal identification number / business identification number

       __________________________________________________________________________

       __________________________________________________________________________

       (number and recommended period)

       the procedure for registration (confirmation, refusal) of accompanying bills of lading for goods and (or)

       informs about the violation of deadlines.

       Note: Execution of accompanying bills of lading for goods and their document flow

       Execution (confirmation of accompanying bills of lading for goods participating in the pilot project on

       refusal) on the fact of violation of the procedure and (or) deadlines at the place of registration

       an official of the state revenue body upon arrival at the state revenue body

       procedure and terms of registration (confirmation, refusal) of accompanying bills of lading for goods

      conducts explanatory work on