On ratification of the protocol on amendments to the agreement on the principles of collection of indirect taxes in the export and import of goods, performance of works, provision of services in the customs union dated January 25, 2008

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On ratification of the protocol on amendments to the agreement on the principles of collection of indirect taxes in the export and import of goods, performance of works, provision of services in the customs union dated January 25, 2008

Law of the Republic of Kazakhstan dated June 30, 2010 No. 310-IV

Note from the RCPI! This protocol ceases to be valid from the date of entry into force of the Treaty on the Eurasian Economic Union by the law of the Republic of Kazakhstan dated 14.10.2014 No. 240 - V (for the procedure of entry into force, See Article 113).

Ratify the protocol on amendments to the agreement on the principles of collection of indirect taxes on the export and import of goods, performance of works, provision of services in the customs union of January 25, 2008, drawn up on December 11, 2009 in St. Petersburg.

President Of The Republic Of Kazakhstan N. Nazarbayev

Protocol on amendments to the agreement on the principles of collecting indirect taxes on the export and import of goods, works, services in the customs union dated January 25, 2008

The governments of the member states of the customs union within the framework of the Eurasian Economic Community, hereinafter referred to as the parties, in accordance with Article 9 of the agreement on the principles of collecting indirect taxes on the export and import of goods, works, services in the customs union of January 25, 2008 (hereinafter referred to as the agreement), agreed on the following:

Article 1

The first and second paragraphs of Article 3 of the agreement should read as follows: "indirect taxes are imposed by the tax authorities of the importing state when importing goods from the territory of another state party to the customs union into the territory of one state party to the customs union, unless otherwise established by the legislation of this state in terms of goods subject to marking with excise marks (accounting and control marks, signs). When importing into the territory of a state party to the customs union, indirect taxes are not imposed when importing into its territory goods that are not subject to taxation in accordance with the legislation of this state. The specifics of applying indirect taxes when importing into a special (special, free) economic zone (hereinafter referred to as the SEZ) is established by an international treaty regulating the functioning of the SEZ, the procedure for taxing goods imported into the territory of the SEZ and determining the customs procedures of the free customs zone concluded between the parties.

Article 2

The first paragraph of Article 10 of the agreement should read as follows: "this Agreement enters into force in accordance with Article 2 of the protocol on the procedure for entry into force, withdrawal and accession to international treaties aimed at forming the contractual and legal framework of the customs union dated October 6, 2007.

Article 3

Disputes and disagreements between the parties related to the interpretation and (or) application of this protocol are resolved through consultations or negotiations of interested parties. If an agreement is not reached within six months from the date of such consultations or negotiations, the dispute is submitted for consideration to the Court of the Eurasian Economic Community at the initiative of any of the interested parties.

Article 4

This Protocol shall enter into force from the date of receipt by the depositary through diplomatic channels of the last written notification of the Fulfillment by the parties of the intra-state procedures necessary for the entry into force of this protocol, but not before the date of entry into force of the agreement.

Article 5

Made on December 11, 2009 in St. Petersburg in one original copy in Russian. The original copy of this protocol is kept by the Commission of the customs union, which, being the depositary of this protocol, sends a certified copy of it to each party.

Belarus Kazakhstan for the Government of the Russian Federation for the Government of the Russian Federation for the Government of the Russian Federation

President

Republic of Kazakhstan

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On the Ratification of the Protocol on the Procedure for the Collection of Indirect Taxes and the Mechanism for Monitoring their Payment in the Export and Import of Goods in the Customs Union

On the Ratification of the Protocol on the Procedure for the Collection of Indirect Taxes and the Mechanism for Monitoring their Payment in the Export and Import of Goods in t...