VAT refund

1. Agreement (contract) for the supply of exported goods.

2. A copy of goods declaration with stamp of customs authority that releases the goods for placement under export customs procedure, as well as with stamp of customs authority of the Republic of Kazakhstan or customs authority of another EAEU member state located at the checkpoint on the customs border of the EAEU, except for the cases specified in subparagraphs 3) and 6) of paragraph 2 of Article 467 of the Tax Code.

3. A copy of full goods declaration with a stamp of customs authority that produced customs declaration, when exporting goods with placement under customs procedure of export:

• via a system of main pipelines or via power lines;
• using temporary customs declaration;

4. Copies of shipping documents.

In the case of export of goods with placement under customs procedure of export via the main pipeline system or via power lines, instead of copies of accompanying documents, an act of acceptance and transfer of goods shall be submitted;

5. Confirmation from authorized public body in the field of copyright and related rights regarding the right to intellectual property object, as well as its value – in the case of export of intellectual property object.

6. Copies of goods declaration with a stamp of customs authority releasing the goods under customs procedure of export, as well as with a stamp of customs authority located at the checkpoint of special economic zone, the boundaries of which fully or partially coincide with sections of the customs border of the EAEU.

7. A copy of goods declaration with changes (additions) incorporated after the end of declared period for the supply of goods, containing information on the actual quantity of goods exported, in the case of goods exported with placement under customs procedure of export using periodic customs declaration.

In the case of further export of goods previously exported outside the customs territory of the EAEU with placement under customs procedure of processing outside the customs territory, or products of their processing, the confirmation of export shall be done in accordance with paragraph 2 of Article 467 of the Tax Code, as well as on the basis of the following documents:

1. Copies of goods declaration, in accordance with which the customs procedure of processing outside the customs territory to the customs procedure of export is changed.

2. Copies of goods declaration completed with placement under customs procedure of processing outside the customs territory.

3. Copies of goods declaration completed upon the import of goods into the territory of a foreign state with placement under customs procedure of processing in the customs territory (processing of goods for domestic consumption), certified by customs authority of foreign state that carried out such clearance.

4. Copies of goods declaration, in accordance with which a customs procedure of processing for domestic consumption in the territory of a foreign state is changed to a customs procedure of release for domestic consumption in the territory of a foreign state or customs procedure of export.

A goods declaration in the form of an e-document, for which the tax authorities' information system contains a notification from customs authorities regarding the actual export of goods, also serves as a document confirming the export of goods. If a goods declaration in the form of an e-document, as stipulated by this paragraph, is available, the submission of documents specified in subparagraphs 2), 3), and 6) of paragraph 2 and subparagraphs 1) and 2) of paragraph 3 of Article 467 of the Tax Code is not required.

For the purposes of Articles 468 and 522 of the Tax Code, the following documents to confirm international transportation shall be considered:

1. For transportation ща goods:

• in international road transport – a consignment note;
• in international rail traffic, including direct international rail-ferry traffic and international rail-water traffic with the transfer of cargo from rail to water transport - a consignment note of a uniform format;
• by air transport - air waybill;
• by sea transport - bill of lading or sea waybill;
• in transit by two or more modes of transport (mixed transport) – a single consignment note (single bill of lading);
• via the main pipeline system:
• a copy of declaration of goods placed under the customs procedures of export and release for domestic consumption for billing period or declaration of goods placed under the customs procedure of customs transit for billing period;
• a copy of declaration on import of goods and payment of indirect taxes received by the exporter from the importer of goods (in the case of export to the territory of the EAEU member states);
• a copy of application for the import of goods and payment of indirect taxes received from the taxpayer who imported goods into the territory of the Republic of Kazakhstan (in the case of import from the territory of the EAEU member states);
• invoices (in case of international transportation within the EAEU);
• certificates of work performed (services rendered), certificates of acceptance and transfer of goods from the seller or from other persons who previously delivered the said goods to the buyer or other persons who carry out further delivery of the said goods.

2. When transporting passengers, baggage and cargo:

• by road transport:
• for regular transportation - a report on the sale of travel tickets sold in the Republic of Kazakhstan, as well as payment statements for passenger tickets compiled by bus stations (bus terminals) along the route;
• in the case of irregular transportation – an agreement on the provision of transportation services in international traffic;
• by rail:
• report on the sale of travel, transportation and postal documents sold in the Republic of Kazakhstan;
• payment statement for passenger tickets sold in the Republic of Kazakhstan in international traffic;
• balance sheet for mutual settlements for passenger transportation between railway administrations and a report on the registration of travel and transportation documents;
• by air transport:
• General Declaration;
• passenger manifest;
• cargo manifest;
• logit (central loading schedule);
• summary loading statement (travel ticket and baggage receipt).

For the service of passenger trains (carriages) in international traffic:

• passenger train bill of lading.

Documents may be drawn up in hard copy and/or in e-format.

A declaration of goods in the form of an e-document, according to which the tax authorities' information systems contain a notification from customs authorities regarding the actual export of goods, is also a document confirming the export of goods.

If there is a declaration of goods in the form of an e-document, as provided for in this paragraph, the submission of the documents established by paragraph eight of subparagraph 1) of part one of paragraph 4 of Article 468 of the Tax Code is not required.

Documents confirming turnover taxed at a zero rate on the sale of fuel and lubricants carried out by airports, ground handling service providers, and retailers of petroleum products when refueling aircraft of foreign airlines operating international flights and international air transportation in accordance with Article 469 of the Tax Code are the following:

1. An agreement between an airport, a ground handling service provider, or a retailer of petroleum products with a foreign airline that provides for and/or includes the sale of fuels and lubricants – when operating regular flights;

an application from a foreign airline and/or an agreement (contract) between an airport, ground handling service provider, or retailer of petroleum products and a foreign airline – when operating non-scheduled flights.

The application must include the following information:

• the name of the airline, indicating the country in which it is registered;
• expected aircraft landing date.

When a foreign aircraft lands due to force majeure circumstances, the application provided for in this subparagraph is not completed.

For the purposes of this subparagraph:

• A scheduled flight is a flight operated according to a schedule established and published by the airline in the manner determined by the legislation of the Republic of Kazakhstan on the use of the airspace of the Republic of Kazakhstan and aviation activities;
• A non-scheduled flight (flight operation) is a flight (flight operation) that is not scheduled and is performed for a specific customer for the purpose of air transportation or not.

2. A disbursement order or a request for refueling of a foreign aircraft with a stamp from customs authority confirming the refueling of the aircraft with fuel and lubricants, which must contain the following information:

• airline name;
• the amount of fuels and lubricants filled;
• date of aircraft refueling;
• the signatures of the aircraft commander or a representative of a foreign airline and an employee of the relevant airport service, ground handling service provider, or retailer of petroleum products that carried out the refueling.

The provisions of this subparagraph shall not apply to the refueling of aircraft of airlines operating international flights or international air transportation for which, in accordance with the customs legislation of the EAEU and/or the Republic of Kazakhstan, customs clearance and customs control are not provided.

3. A document confirming payment for fuels and lubricants sold by the airport, ground handling service provider, or retailer of petroleum products.

4. A conclusion from an employee of an authorized organization in the field of civil aviation, participating in the thematic tax audit to confirm the accuracy of the VAT amounts presented for refund, confirming the fact of the flight performed by an aircraft of a foreign airline and the quantity of fuel and lubricants sold (by airline).

In this case, the conclusion provided for in this subparagraph is submitted to an employee of the authorized organization in the field of civil aviation in the cases of flights performed for which, in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan, customs clearance and customs control are not provided.

Documents confirming turnover taxed at a zero rate for the sale of goods that are entirely consumed in the course of activities that meet the objectives of creating special economic zones in accordance with Article 470 of the Tax Code are:

1. An agreement (contract) for the supply of goods with organizations operating in the territories of special economic zones, or with a person who has entered into an investment agreement.

2. Copies of the declaration of goods and (or) transport (shipment), commercial and (or) other documents with an attached list of goods with stamp of the customs authority releasing goods under the customs procedure of the free customs zone.

3. Copies of shipping documents confirming the shipment of goods to the organizations specified in subparagraph 1).

4. Copies of documents confirming receipt of goods by organizations specified in subparagraph 1) of paragraph 2 of Article 470 of the Tax Code.

A declaration of goods in the form of an e-document received by tax authorities via information communication channels from customs authorities is also a document confirming the turnover subject to zero taxation.

If a goods declaration is available in the form of an e-document, it is not required to submit a copy of the goods declaration, as provided for in subparagraph 2) of paragraph 2 of Article 470 of the Tax Code.

Documents confirming the turnover taxed at a zero rate when selling goods consumed or sold in the course of activities that meet the objectives of creating a special economic zone, the boundaries of which fully or partially coincide with sections of the customs border of the EAEU in accordance with Article 471 of the Tax Code, are:

1. An agreement (contract) for supply of goods with organizations and (or) individuals operating on the territory of a special economic zone, the boundaries of which fully or partially coincide with sections of the customs border of the EAEU.

2. Copies of declaration of goods and (or) transport (shipment), commercial and (or) other documents with an attached list of goods with stamp of a customs authority releasing goods under customs procedure of free customs zone.

3. Copies of shipping documents confirming the shipment of goods to organizations and (or) persons specified in subparagraph 1).

4. Copies of documents confirming the receipt of goods by organizations and (or) persons specified in subparagraph 1) of paragraph 2 of Article 471 of the Tax Code.

The documents confirming the turnover taxed at zero rate, specified in paragraph 1 of Article 472 of the Tax Code, are the following:

1. Agreement on general terms and conditions for the purchase and sale of refined gold to replenish assets in precious metals, concluded between the taxpayer and the National Bank.

2. Copies of documents confirming the value of refined gold sold to the National Bank.

3. Copies of documents confirming the receipt of refined gold by the National Bank, indicating the quantity of refined gold.

The documents confirming the sale of goods to taxpayers specified in paragraph 1 of Article 473 of the Tax Code are the following:

1. An agreement for supply of goods to taxpayers operating in the territory of the Republic of Kazakhstan under a subsoil use contract or a production sharing agreement (contract), in accordance with the terms of which imported goods are VAT exempt indicating therein that the supplied goods are intended for implementation of work program of subsoil use contract or production sharing agreement (contract).

2. Copies of shipping documents confirming the shipment of goods to the taxpayers.

3. Copies of documents confirming the receipt of goods by the taxpayers.

The documents confirming the sale of unstable condensate specified in paragraph 2 of Article 473 of the Tax Code are as follows:

1. Agreement (contract) for the supply of unstable condensate exported (being exported) from the territory of the Republic of Kazakhstan to the territory of other member states of the EAEU.

2. The act of readings from metering devices for the amount of unstable condensate sold through the pipeline system.

3. The act of acceptance and transfer of unstable condensate exported from the territory of the Republic of Kazakhstan to the territory of other EAEU member states via the pipeline system.

The order for taking readings from meters of the amount of unstable condensate sold through the pipeline system is determined by authorized body in the field of hydrocarbons.

The documents confirming the sale of goods specified in paragraph 3 of Article 473 of the Tax Code are as follows:

1. Agreements (contracts) for processing of customer-supplied raw materials.

2. Agreements (contracts) on the basis of which the sale of processed products is carried out.

3. Documents confirming the fact of completion of work on processing of customer-supplied raw materials.

4. Copies of shipping documents confirming the export of customer-supplied raw materials from the territory of the Republic of Kazakhstan to the territory of another EAEU member state.

In the case of export of customer-supplied raw materials via the main pipeline system, instead of copies of shipping documents, an acceptance transfer certificate for such customer-supplied raw materials is submitted;

5. Documents confirming the shipment of processed products to their buyer – a taxpayer of the EAEU member state in whose territory the processing of the customer-supplied raw materials was carried out.

6. Documents confirming the receipt of foreign currency proceeds from the sale of processed products into the taxpayer’s bank accounts in second-tier banks in the territory of the Republic of Kazakhstan opened in the manner determined by the legislation of the Republic of Kazakhstan.

7. The conclusion of the relevant authorized public body on the conditions for processing goods in the territory of a member state of the EAEU, as provided for in paragraph 8 of Article 523 of the Tax Code.

The documents submitted by the service recipient during the tax audit conducted by the state revenue authority, specified in this paragraph, are submitted by the service recipients to confirm the accuracy of the VAT amounts claimed for refund for the tax period for which the VAT declaration was submitted stating the claim for excess VAT refund, as well as for the previous tax periods for which no VAT tax audits were conducted strictly within the boundaries of the limitation period.

1. Agreement (contract) for the supply of exported goods.

2. A copy of goods declaration with stamp of customs authority that releases the goods for placement under export customs procedure, as well as with stamp of customs authority of the Republic of Kazakhstan or customs authority of another EAEU member state located at the checkpoint on the customs border of the EAEU, except for the cases specified in subparagraphs 3) and 6) of paragraph 2 of Article 467 of the Tax Code.

3. A copy of full goods declaration with a stamp of customs authority that produced customs declaration, when exporting goods with placement under customs procedure of export:

• via a system of main pipelines or via power lines;
• using temporary customs declaration;

4. Copies of shipping documents.

In the case of export of goods with placement under customs procedure of export via the main pipeline system or via power lines, instead of copies of accompanying documents, an act of acceptance and transfer of goods shall be submitted;

5. Confirmation from authorized public body in the field of copyright and related rights regarding the right to intellectual property object, as well as its value – in the case of export of intellectual property object.

6. Copies of goods declaration with a stamp of customs authority releasing the goods under customs procedure of export, as well as with a stamp of customs authority located at the checkpoint of special economic zone, the boundaries of which fully or partially coincide with sections of the customs border of the EAEU.

7. A copy of goods declaration with changes (additions) incorporated after the end of declared period for the supply of goods, containing information on the actual quantity of goods exported, in the case of goods exported with placement under customs procedure of export using periodic customs declaration.

In the case of further export of goods previously exported outside the customs territory of the EAEU with placement under customs procedure of processing outside the customs territory, or products of their processing, the confirmation of export shall be done in accordance with paragraph 2 of Article 467 of the Tax Code, as well as on the basis of the following documents:

1. Copies of goods declaration, in accordance with which the customs procedure of processing outside the customs territory to the customs procedure of export is changed.

2. Copies of goods declaration completed with placement under customs procedure of processing outside the customs territory.

3. Copies of goods declaration completed upon the import of goods into the territory of a foreign state with placement under customs procedure of processing in the customs territory (processing of goods for domestic consumption), certified by customs authority of foreign state that carried out such clearance.

4. Copies of goods declaration, in accordance with which a customs procedure of processing for domestic consumption in the territory of a foreign state is changed to a customs procedure of release for domestic consumption in the territory of a foreign state or customs procedure of export.

A goods declaration in the form of an e-document, for which the tax authorities' information system contains a notification from customs authorities regarding the actual export of goods, also serves as a document confirming the export of goods. If a goods declaration in the form of an e-document, as stipulated by this paragraph, is available, the submission of documents specified in subparagraphs 2), 3), and 6) of paragraph 2 and subparagraphs 1) and 2) of paragraph 3 of Article 467 of the Tax Code is not required.

For the purposes of Articles 468 and 522 of the Tax Code, the following documents to confirm international transportation shall be considered:

1. For transportation ща goods:

• in international road transport – a consignment note;
• in international rail traffic, including direct international rail-ferry traffic and international rail-water traffic with the transfer of cargo from rail to water transport - a consignment note of a uniform format;
• by air transport - air waybill;
• by sea transport - bill of lading or sea waybill;
• in transit by two or more modes of transport (mixed transport) – a single consignment note (single bill of lading);
• via the main pipeline system:
• a copy of declaration of goods placed under the customs procedures of export and release for domestic consumption for billing period or declaration of goods placed under the customs procedure of customs transit for billing period;
• a copy of declaration on import of goods and payment of indirect taxes received by the exporter from the importer of goods (in the case of export to the territory of the EAEU member states);
• a copy of application for the import of goods and payment of indirect taxes received from the taxpayer who imported goods into the territory of the Republic of Kazakhstan (in the case of import from the territory of the EAEU member states);
• invoices (in case of international transportation within the EAEU);
• certificates of work performed (services rendered), certificates of acceptance and transfer of goods from the seller or from other persons who previously delivered the said goods to the buyer or other persons who carry out further delivery of the said goods.

2. When transporting passengers, baggage and cargo:

• by road transport:
• for regular transportation - a report on the sale of travel tickets sold in the Republic of Kazakhstan, as well as payment statements for passenger tickets compiled by bus stations (bus terminals) along the route;
• in the case of irregular transportation – an agreement on the provision of transportation services in international traffic;
• by rail:
• report on the sale of travel, transportation and postal documents sold in the Republic of Kazakhstan;
• payment statement for passenger tickets sold in the Republic of Kazakhstan in international traffic;
• balance sheet for mutual settlements for passenger transportation between railway administrations and a report on the registration of travel and transportation documents;
• by air transport:
• General Declaration;
• passenger manifest;
• cargo manifest;
• logit (central loading schedule);
• summary loading statement (travel ticket and baggage receipt).

For the service of passenger trains (carriages) in international traffic:

• passenger train bill of lading.

Documents may be drawn up in hard copy and/or in e-format.

A declaration of goods in the form of an e-document, according to which the tax authorities' information systems contain a notification from customs authorities regarding the actual export of goods, is also a document confirming the export of goods.

If there is a declaration of goods in the form of an e-document, as provided for in this paragraph, the submission of the documents established by paragraph eight of subparagraph 1) of part one of paragraph 4 of Article 468 of the Tax Code is not required.

Documents confirming turnover taxed at a zero rate on the sale of fuel and lubricants carried out by airports, ground handling service providers, and retailers of petroleum products when refueling aircraft of foreign airlines operating international flights and international air transportation in accordance with Article 469 of the Tax Code are the following:

1. An agreement between an airport, a ground handling service provider, or a retailer of petroleum products with a foreign airline that provides for and/or includes the sale of fuels and lubricants – when operating regular flights;

an application from a foreign airline and/or an agreement (contract) between an airport, ground handling service provider, or retailer of petroleum products and a foreign airline – when operating non-scheduled flights.

The application must include the following information:

• the name of the airline, indicating the country in which it is registered;
• expected aircraft landing date.

When a foreign aircraft lands due to force majeure circumstances, the application provided for in this subparagraph is not completed.

For the purposes of this subparagraph:

• A scheduled flight is a flight operated according to a schedule established and published by the airline in the manner determined by the legislation of the Republic of Kazakhstan on the use of the airspace of the Republic of Kazakhstan and aviation activities;
• A non-scheduled flight (flight operation) is a flight (flight operation) that is not scheduled and is performed for a specific customer for the purpose of air transportation or not.

2. A disbursement order or a request for refueling of a foreign aircraft with a stamp from customs authority confirming the refueling of the aircraft with fuel and lubricants, which must contain the following information:

• airline name;
• the amount of fuels and lubricants filled;
• date of aircraft refueling;
• the signatures of the aircraft commander or a representative of a foreign airline and an employee of the relevant airport service, ground handling service provider, or retailer of petroleum products that carried out the refueling.

The provisions of this subparagraph shall not apply to the refueling of aircraft of airlines operating international flights or international air transportation for which, in accordance with the customs legislation of the EAEU and/or the Republic of Kazakhstan, customs clearance and customs control are not provided.

3. A document confirming payment for fuels and lubricants sold by the airport, ground handling service provider, or retailer of petroleum products.

4. A conclusion from an employee of an authorized organization in the field of civil aviation, participating in the thematic tax audit to confirm the accuracy of the VAT amounts presented for refund, confirming the fact of the flight performed by an aircraft of a foreign airline and the quantity of fuel and lubricants sold (by airline).

In this case, the conclusion provided for in this subparagraph is submitted to an employee of the authorized organization in the field of civil aviation in the cases of flights performed for which, in accordance with the customs legislation of the EAEU and (or) the customs legislation of the Republic of Kazakhstan, customs clearance and customs control are not provided.

Documents confirming turnover taxed at a zero rate for the sale of goods that are entirely consumed in the course of activities that meet the objectives of creating special economic zones in accordance with Article 470 of the Tax Code are:

1. An agreement (contract) for the supply of goods with organizations operating in the territories of special economic zones, or with a person who has entered into an investment agreement.

2. Copies of the declaration of goods and (or) transport (shipment), commercial and (or) other documents with an attached list of goods with stamp of the customs authority releasing goods under the customs procedure of the free customs zone.

3. Copies of shipping documents confirming the shipment of goods to the organizations specified in subparagraph 1).

4. Copies of documents confirming receipt of goods by organizations specified in subparagraph 1) of paragraph 2 of Article 470 of the Tax Code.

A declaration of goods in the form of an e-document received by tax authorities via information communication channels from customs authorities is also a document confirming the turnover subject to zero taxation.

If a goods declaration is available in the form of an e-document, it is not required to submit a copy of the goods declaration, as provided for in subparagraph 2) of paragraph 2 of Article 470 of the Tax Code.

Documents confirming the turnover taxed at a zero rate when selling goods consumed or sold in the course of activities that meet the objectives of creating a special economic zone, the boundaries of which fully or partially coincide with sections of the customs border of the EAEU in accordance with Article 471 of the Tax Code, are:

1. An agreement (contract) for supply of goods with organizations and (or) individuals operating on the territory of a special economic zone, the boundaries of which fully or partially coincide with sections of the customs border of the EAEU.

2. Copies of declaration of goods and (or) transport (shipment), commercial and (or) other documents with an attached list of goods with stamp of a customs authority releasing goods under customs procedure of free customs zone.

3. Copies of shipping documents confirming the shipment of goods to organizations and (or) persons specified in subparagraph 1).

4. Copies of documents confirming the receipt of goods by organizations and (or) persons specified in subparagraph 1) of paragraph 2 of Article 471 of the Tax Code.

The documents confirming the turnover taxed at zero rate, specified in paragraph 1 of Article 472 of the Tax Code, are the following:

1. Agreement on general terms and conditions for the purchase and sale of refined gold to replenish assets in precious metals, concluded between the taxpayer and the National Bank.

2. Copies of documents confirming the value of refined gold sold to the National Bank.

3. Copies of documents confirming the receipt of refined gold by the National Bank, indicating the quantity of refined gold.

The documents confirming the sale of goods to taxpayers specified in paragraph 1 of Article 473 of the Tax Code are the following:

1. An agreement for supply of goods to taxpayers operating in the territory of the Republic of Kazakhstan under a subsoil use contract or a production sharing agreement (contract), in accordance with the terms of which imported goods are VAT exempt indicating therein that the supplied goods are intended for implementation of work program of subsoil use contract or production sharing agreement (contract).

2. Copies of shipping documents confirming the shipment of goods to the taxpayers.

3. Copies of documents confirming the receipt of goods by the taxpayers.

The documents confirming the sale of unstable condensate specified in paragraph 2 of Article 473 of the Tax Code are as follows:

1. Agreement (contract) for the supply of unstable condensate exported (being exported) from the territory of the Republic of Kazakhstan to the territory of other member states of the EAEU.

2. The act of readings from metering devices for the amount of unstable condensate sold through the pipeline system.

3. The act of acceptance and transfer of unstable condensate exported from the territory of the Republic of Kazakhstan to the territory of other EAEU member states via the pipeline system.

The order for taking readings from meters of the amount of unstable condensate sold through the pipeline system is determined by authorized body in the field of hydrocarbons.

The documents confirming the sale of goods specified in paragraph 3 of Article 473 of the Tax Code are as follows:

1. Agreements (contracts) for processing of customer-supplied raw materials.

2. Agreements (contracts) on the basis of which the sale of processed products is carried out.

3. Documents confirming the fact of completion of work on processing of customer-supplied raw materials.

4. Copies of shipping documents confirming the export of customer-supplied raw materials from the territory of the Republic of Kazakhstan to the territory of another EAEU member state.

In the case of export of customer-supplied raw materials via the main pipeline system, instead of copies of shipping documents, an acceptance transfer certificate for such customer-supplied raw materials is submitted;

5. Documents confirming the shipment of processed products to their buyer – a taxpayer of the EAEU member state in whose territory the processing of the customer-supplied raw materials was carried out.

6. Documents confirming the receipt of foreign currency proceeds from the sale of processed products into the taxpayer’s bank accounts in second-tier banks in the territory of the Republic of Kazakhstan opened in the manner determined by the legislation of the Republic of Kazakhstan.

7. The conclusion of the relevant authorized public body on the conditions for processing goods in the territory of a member state of the EAEU, as provided for in paragraph 8 of Article 523 of the Tax Code.

The documents submitted by the service recipient during the tax audit conducted by the state revenue authority, specified in this paragraph, are submitted by the service recipients to confirm the accuracy of the VAT amounts claimed for refund for the tax period for which the VAT declaration was submitted stating the claim for excess VAT refund, as well as for the previous tax periods for which no VAT tax audits were conducted strictly within the boundaries of the limitation period.

! It is barred to reject the receipt of an appeal.

1. Once the appeal is submitted, the applicant is issued a receipt containing a unique number, indicating the date and time, last name and initials, and the position of the person who received the appeal.
2. In the case of non-compliance with the requirements established by Article 63 Code, the administrative body and the official shall indicate to the applicant the requirements the appeal does not comply with, and set a reasonable time limit for bringing it into compliance with the requirements.
3. Before a decision is made on the administrative case, the applicant may withdraw the appeal on the basis of his written application.

Referring the appeal to an authorized administrative body and official

An appeal received by an administrative body and official whose authority does not include the consideration of this appeal, within no later than 3 working days from the date of its receipt shall refer it to the authorized administrative body and official, with simultaneous notification of the participant in the administrative procedure.

1. The timeframe of administrative procedure is 15 working days from the date of receipt of an appeal.

! The laws may set the other timeframe for consideration of appeals (For example, according to the Law “On Access to Information” a reply to a written enquiry is provided within fifteen calendar days from the date of receipt of the information by the owner).

2. The period of administrative procedure may be extended by a reasoned decision of the head of the administrative body for not more than 2 months, consistently the participant in the administrative procedure is notified within 3 working days from the date of extension.

A participant in the administrative procedure has the right to file a complaint the administrative action (inaction) related to the adoption of an administrative act.

If an administrative body and official within the timeframe has not adopted an administrative act or committed an administrative action, then commencing from the date of expiry it is considered that the administrative body and official rejected to adopt the administrative act or commit the administrative action.

The complaint is submitted to the administrative body and official whose administrative act and administrative action (inaction) is being appealed.

An appeal to the court is allowed after a pre-trial appeal. If the law provides for the possibility of going to court without the need to appeal to a higher authority, the administrative act, administrative action (inaction) of the administrative body and official is being disputed, along with the revoke, submit to the court a reasoned position of the head of the higher administrative body and official.

! The Administrative Procedure Code not always rules the procedure of complaint; the industry laws may contain statutes indicating the appeal of the decision in the court, without pre-trial appeal.

1. A complaint against an administrative act, administrative action (inaction) is submitted to the administrative body and official no later than 3 months from the day when the participant in the administrative procedure became aware of the adoption of the administrative act or the commitment of an administrative action (inaction).
2. If the deadline is missed for a good reason, at the request of the participant in the administrative procedure, it may be renewed by the body considering the complaint.
3. Missing the deadline for submitting the complaint complaint.

! Other laws may establish a special procedure and deadlines for appealing the decisions.

The period for consideration of the complaint is 5 working days from the date of receipt of the complaint.

! Other laws may establish a different period for appealing the decisions of administrative bodies.