Costs reimbursement for digital technologies implementation

1. An application.
2. An applicant’s  services provision (work performed) report of the contractor.
3. A copy of agreement for services provision (work performed), the costs paid thereof are included in the reimbursement application, as well as all the appendices and/or additions, agreements thereto.
4. A copy of the act(s) of services rendered (work performed) by the contractor.
5. Copies of the invoices for the total amount of services provided (work performed) by the contractor.
6. Copies of payment documents for the total services provided (work performed) amount by the contractor and/or copies of the documents for the total services provided (work performed) amount by the contractor certifying the payment proceeds for the services provided (work performed), provided for under the letter of credit, offsetting operations, fee (penalty) withheld under the work performed.
7. Copies of documents that are in effect in the period of cost reimbursement, certifying the production of items included in the List of Priority Goods (ST-KZ certificate, EAEU certificate of conformity, EAEU declaration of conformity, industrial certificate).

If the contractor is a non-resident of the Republic of Kazakhstan, instead of the document specified in subparagraph 5) of this paragraph, documents certifying the service provision and a legal entity registration shall be provided.

The documents specified in subparagraphs 4), 5) and 6) of this paragraph of the Rules are drawn up in accordance with the requirements of the Code of the Republic of Kazakhstan “On the taxes and other obligatory payments to the budget” and Law of the Republic of Kazakhstan “On the payments and payment systems”.

1. An application.
2. An applicant’s digital hardware purchase report (with the description of the applicant’s business activity, digital hardware purchase requirement).
3. Copies of invoices for the total amount of digital hardware purchase.
4. Copies of payment documents for the total amount of digital hardware purchase and/or copies of documents for the total amount of digital hardware purchase certifying the payment proceeds for digital hardware purchase, provided under the letter of credit, offsetting operations, withheld fee (penalty) in the digital hardware purchase.
5. Copies of documents that are in effect in the period of reimbursement certifying the production of items included in the List of Priority Goods (ST-KZ certificate, EAEU certificate of conformity, EAEU declaration of conformity, industrial certificate).
6. A copy of the digital hardware purchase and sale agreement.
7. Copies of primary accounting documents certifying the acceptance and transfer of digital hardware (transfer and acceptance certificate, invoice for the release of inventories to the third party, etc.).
8. A copy of technical documentation, including the hardware operational manual/instructions, information about the date of manufacture of the hardware, identification number of the hardware of the manufacturer, main technical characteristics and parameters of the hardware, digital hardware specification (technical passport if available).
9. Photos of the digital hardware purchase.

If the contractor is a non-resident of the Republic of Kazakhstan, instead of the document specified in subparagraph 3) of this paragraph, documents certifying the digital hardware purchase and such a legal entity registration shall be provided.

The documents specified in subparagraphs 3) and 4) of this paragraph of the Rules are drawn up in accordance with the requirements of the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget” and the Law of the Republic of Kazakhstan “On payments and payment systems”.

1. An application.
2. An applicant’s  services provision (work performed) report of the contractor.
3. A copy of agreement for services provision (work performed), the costs paid thereof are included in the reimbursement application, as well as all the appendices and/or additions, agreements thereto.
4. A copy of the act(s) of services rendered (work performed) by the contractor.
5. Copies of the invoices for the total amount of services provided (work performed) by the contractor.
6. Copies of payment documents for the total services provided (work performed) amount by the contractor and/or copies of the documents for the total services provided (work performed) amount by the contractor certifying the payment proceeds for the services provided (work performed), provided for under the letter of credit, offsetting operations, fee (penalty) withheld under the work performed.
7. Copies of documents that are in effect in the period of cost reimbursement, certifying the production of items included in the List of Priority Goods (ST-KZ certificate, EAEU certificate of conformity, EAEU declaration of conformity, industrial certificate).

If the contractor is a non-resident of the Republic of Kazakhstan, instead of the document specified in subparagraph 5) of this paragraph, documents certifying the service provision and a legal entity registration shall be provided.

The documents specified in subparagraphs 4), 5) and 6) of this paragraph of the Rules are drawn up in accordance with the requirements of the Code of the Republic of Kazakhstan “On the taxes and other obligatory payments to the budget” and Law of the Republic of Kazakhstan “On the payments and payment systems”.

1. An application.
2. An applicant’s digital hardware purchase report (with the description of the applicant’s business activity, digital hardware purchase requirement).
3. Copies of invoices for the total amount of digital hardware purchase.
4. Copies of payment documents for the total amount of digital hardware purchase and/or copies of documents for the total amount of digital hardware purchase certifying the payment proceeds for digital hardware purchase, provided under the letter of credit, offsetting operations, withheld fee (penalty) in the digital hardware purchase.
5. Copies of documents that are in effect in the period of reimbursement certifying the production of items included in the List of Priority Goods (ST-KZ certificate, EAEU certificate of conformity, EAEU declaration of conformity, industrial certificate).
6. A copy of the digital hardware purchase and sale agreement.
7. Copies of primary accounting documents certifying the acceptance and transfer of digital hardware (transfer and acceptance certificate, invoice for the release of inventories to the third party, etc.).
8. A copy of technical documentation, including the hardware operational manual/instructions, information about the date of manufacture of the hardware, identification number of the hardware of the manufacturer, main technical characteristics and parameters of the hardware, digital hardware specification (technical passport if available).
9. Photos of the digital hardware purchase.

If the contractor is a non-resident of the Republic of Kazakhstan, instead of the document specified in subparagraph 3) of this paragraph, documents certifying the digital hardware purchase and such a legal entity registration shall be provided.

The documents specified in subparagraphs 3) and 4) of this paragraph of the Rules are drawn up in accordance with the requirements of the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget” and the Law of the Republic of Kazakhstan “On payments and payment systems”.

! 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 is not a basis for rejection to receive the complaint by the body considering the 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.