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

Home / RLA / 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

The Law of the Republic of Kazakhstan dated June 30, 2010 No. 306-IV.

RCPI's note! The Protocol is terminated in connection with the entry into force of the Treaty on the Eurasian Economic Union, ratified 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).

To ratify the Protocol on the Procedure for Collecting Indirect Taxes and the Mechanism for Monitoring their Payment in the Export and Import of Goods in the Customs Union, signed in St. Petersburg on December 11, 2009.

President

Republic of Kazakhstan

N. Nazarbayev

PROTOCOL on the Procedure for Collecting Indirect Taxes and the Mechanism for Controlling their payment in the Export and Import of Goods in the Customs Union (Bulletin of International Treaties of the Republic of Kazakhstan, 2010, No. 5, Article 41) (Entered into force on July 1, 2010)

The Governments of the member States of the Customs Union within the framework of the Eurasian Economic Community, hereinafter referred to as the Parties,

Recognizing the generally accepted norms and rules of international trade,

Guided by Article 4 of the Agreement on the Principles of Levying Indirect Taxes on the Export and Import of Goods, Works, and Services in the Customs Union of January 25, 2008,

based on mutual interest in strengthening control over the export and import of goods, timely and full receipt of indirect taxes to the budgets of the member states of the Customs Union,

Desiring to assist each other in this regard,

have agreed on the following:

Article 1 Procedure for the application of indirect taxes on the export of goods

1. When goods are exported from the territory of one member state of the Customs Union to the territory of another member state of the Customs Union by a taxpayer (hereinafter referred to as the taxpayer) of the member state of the Customs Union from whose territory the goods were exported, a zero rate of value added tax (hereinafter referred to as VAT) and (or) exemption from payment are applied. excise taxes upon submission to the tax authority of the documents provided for in paragraph 2 of this Article.

When exporting goods from the territory of one member State of the Customs Union to the territory of another member State of the Customs Union, the taxpayer is entitled to tax deductions (offsets) in a manner similar to that provided for by the legislation of the member State of the Customs Union applicable to goods exported from the territory of this state outside the Customs Union.

The place of sale of goods is determined in accordance with the legislation of the member States of the Customs Union.

2. In order to confirm the validity of the application of the zero VAT rate and (or) exemption from excise taxes by the taxpayer of the member state of the Customs Union from whose territory the goods were exported, the following documents (copies thereof) are submitted to the tax authority simultaneously with the tax return:

1) agreements (contracts) subject to amendments, additions and appendices to them (hereinafter referred to as agreements (contracts) on the basis of which goods are exported; in the case of leasing goods or a commodity loan (commodity loan, loan in the form of things) - leasing agreements (contracts), commodity loan agreements (contracts) (commodity loan, loan in the form of things); contracts (contracts) for the manufacture of goods; contracts (contracts) for the processing of toll-free raw materials;

2) a bank statement confirming the actual receipt of proceeds from the sale of exported goods to the account of the exporting taxpayer, unless otherwise provided for by the legislation of the member state of the Customs Union.

If the agreement (contract) provides for a cash settlement and such settlement does not contradict the legislation of the member state of the Customs Union from whose territory the goods are exported, the taxpayer submits to the tax authority a bank statement (copy of the statement) confirming the taxpayer's deposit of the received amounts into his bank account, as well as copies of incoming cash orders. confirming the actual receipt of proceeds from the buyer of the specified goods, unless otherwise provided by the legislation of the member state of the Customs Union, from the territory of which goods are exported.

In the case of export of goods under a leasing agreement (contract) providing for the transfer of ownership of them to the lessee, the taxpayer submits to the tax authority a bank statement (a copy of the statement) confirming the actual receipt of the lease payment (in terms of reimbursement of the initial cost of goods (leased items) to the account of the taxpayer-exporter, unless otherwise provided by the legislation of the state-a member of the Customs Union.

In the case of foreign trade exchange (barter) operations, provision of a commodity loan (commodity loan, loan in the form of things), the taxpayer-exporter submits to the tax authority documents confirming the import of goods (performance of works, provision of services) received (acquired) by him under the specified operations.;

3) an application for the import of goods and payment of indirect taxes, drawn up in the form of Annex 1 to the Protocol on the Exchange of information in electronic form between the tax authorities of the member States of the Customs Union on the amounts of indirect taxes paid, with a note from the tax authority of the member state of the Customs Union, into whose territory the goods were imported, on the payment of indirect taxes (exemption or any other procedure for fulfilling tax obligations) (hereinafter referred to as the Application) (in the original or in a copy at the discretion of the tax authorities of the member states of the Customs Union);

4) transport (shipping) documents provided for by the legislation of a member state of the Customs Union confirming the movement of goods from the territory of one member State of the Customs Union to the territory of another member State of the Customs Union. These documents are not submitted if the processing of such documents for certain types of movement of goods is not provided for by the legislation of a member state of the Customs Union.;

5) other documents confirming the validity of applying the zero VAT rate and (or) exemption from excise taxes provided for by the legislation of the member state of the Customs Union from whose territory the goods were exported.

The documents provided for in this paragraph, with the exception of an Application, shall not be submitted to the tax authority if the failure to submit documents confirming the validity of the zero VAT rate and (or) exemption from excise taxes simultaneously with the tax return follows from the legislation of the member state of the Customs union from whose territory the goods were exported.

The documents provided for in this paragraph shall not be submitted with a corresponding excise tax return if they were submitted with a VAT tax return, unless otherwise provided for by the legislation of a member State of the Customs Union.

3. The documents provided for in paragraph 2 of this Article shall be submitted to the tax authority within 180 calendar days from the date of shipment (transfer) of the goods.

If these documents are not submitted within the prescribed period, the amounts of indirect taxes are payable to the budget for the tax (accounting) period on which the date of shipment of goods falls, or for another tax (accounting) period established by the legislation of the member state of the Customs Union, with the right to deduct (offset) the corresponding VAT amounts according to the legislation of the member state of the Customs Union from whose territory the goods were exported.

For the purposes of calculating VAT on the sale of goods, the date of shipment is the date of the first compilation of the primary accounting (accounting) document issued to the buyer of the goods (the first carrier), or the date of the issuance of another mandatory document provided for by the legislation of the member state of the Customs Union for the VAT taxpayer.

For the purposes of calculating excise taxes on excisable goods produced from their own raw materials, the date of shipment of the goods is the date of the first compilation of the primary accounting (accounting) document issued to the buyer (recipient) of the goods; for excisable goods produced from toll-free raw materials, the date of shipment is the date of signing the act of acceptance and transfer of excisable goods, unless otherwise It is not provided for by the legislation of the member State of the Customs Union in whose territory excisable goods are produced.

In case of non-payment, incomplete payment of indirect taxes, or payment of such taxes in violation of the deadline established by this paragraph, the tax authority shall collect indirect taxes and penalties in the manner and amount established by the legislation of the member state of the customs Union from whose territory the goods were exported, and also apply methods to ensure the fulfillment of obligations to pay indirect taxes, penalties and liability measures established by the legislation of that State.

If the taxpayer submits the documents provided for in paragraph 2 of this Article, upon the expiration of the period established by this paragraph, the amounts of indirect taxes paid are subject to deduction (offset) and refund in accordance with the legislation of the member state of the Customs Union from whose territory the goods were exported. The amounts of penalties and fines accrued and paid for violation of the deadlines for payment of indirect taxes are non-refundable.

4. The volume of goods, excise tax rates effective on the date of shipment of excisable goods exported to the member States of the Customs Union, as well as the amount of excise taxes, are subject to reflection in the relevant excise tax return.

5. The tax authority verifies the validity of the application of the zero VAT rate and (or) exemption from excise taxes, tax deductions (offsets) for these taxes, and also accepts (makes) The relevant decision is made in accordance with the legislation of the member state of the Customs Union from whose territory the goods were exported.

If an Application is not submitted to the tax authority, the tax authority has the right to make (make) a decision confirming the validity of applying the zero VAT rate and (or) exemption from excise taxes, tax deductions (offsets) for these taxes in respect of transactions involving the sale of goods exported from the territory of one member state of the Customs Union to the territory of another state-member of the Customs Union, if the tax authority of one member state of the Customs Union has an electronic confirmation from the tax authority of another member state of the Customs Union of the fact of payment of indirect taxes in full (exemption from payment of indirect taxes).

6. If the information provided by the taxpayer on the movement of goods and the payment of indirect taxes does not correspond to the data obtained within the framework of the information exchange established between the tax authorities of the member States of the Customs Union, the tax authority collects indirect taxes and penalties in the manner and amount provided for by the legislation of the member State of the Customs Union from whose territory the goods were exported, and also applies the following methods: ensuring the fulfillment of obligations to pay indirect taxes, penalties and liability measures established by the legislation of this State.

7. The provisions of this Article regarding VAT shall also apply to goods resulting from the performance of work under agreements (contracts) on their manufacture, exported from the territory of a member State of the Customs Union, in whose territory work on their manufacture was carried out, to the territory of another member State of the Customs Union. The specified goods do not include goods that are the result of processing of toll-free raw materials.

8. The tax base for the taxation of excise duties on goods resulting from the performance of work under an agreement (contract) on the processing of taxable raw materials is defined as the volume, quantity (other indicators) of excisable goods produced from taxable raw materials, in physical terms, for which fixed (specific) excise tax rates are established, or as the cost of excisable goods. produced from toll-free raw materials, for which ad valorem excise tax rates are established.

9. When goods (leased items) are exported from the territory of one member state of the Customs Union to the territory of another member state of the Customs Union under a lease agreement (contract) providing for the transfer of ownership of them to the lessee, under a commodity loan (commodity loan, loan in the form of things), according to the agreement (contract) on the manufacture of goods, a zero VAT rate and (or) exemption from excise taxes (if such an operation is subject to excise taxes in accordance with the legislation of a member state of the Customs Union) is applied when submitting to the tax authority the documents provided for in paragraph 2 of this article.

The VAT tax base for the export of goods (leased items) from the territory of one member state of the Customs Union to the territory of another member state of the Customs Union under a leasing agreement (contract) is determined on the date of receipt of each lease payment in the amount of a portion of the initial cost of the goods (leased items) stipulated by the leasing agreement (contract), but not less than more than the amount of the payment actually received.

Tax deductions (offsets) are made in accordance with the procedure provided for by the legislation of the member state of the Customs Union, in the part attributable to the cost of goods (leased items) on the received lease payment.

The VAT tax base for the export from the territory of one member state of the Customs Union to the territory of another member state of the Customs Union of goods under a commodity loan (commodity loan, loan in the form of things) is the value of the transferred (provided) goods provided by the contract (contract), in the absence of value in the contract (contract) - the cost indicated in shipping documents, in the absence of a cost in the contract (contract) and shipping documents - the cost of goods reflected in accounting.

10. To ensure the completeness of the payment of indirect taxes, the legislation of a member State of the Customs Union regulating the principles of price determination for tax purposes may be applied.

Article 2 Procedure for the collection of indirect taxes on the import of goods

1. The collection of indirect taxes on goods imported into the territory of one member State of the Customs Union from the territory of another member State of the Customs Union, unless otherwise established by this Protocol, is carried out by the tax authority of the member state of the Customs Union into whose territory the goods were imported, at the place of registration of taxpayers - owners of goods, including taxpayers applying special taxation regimes, taking into account the following features.

For the purposes of this Protocol, the owner of goods is a person who has ownership of the goods or to whom the transfer of ownership of the goods is provided for by an agreement (contract).

1.1. If the goods are purchased on the basis of an agreement (contract) between a taxpayer of one member state of the Customs Union and a taxpayer of another member state of the Customs Union, indirect taxes shall be paid by the taxpayer of the member State of the Customs Union into whose territory the goods were imported, the owner of the goods, or, if this is provided for by the legislation of the member State of the Customs Union, a commission agent, attorney, or agent.

1.2. If goods are purchased on the basis of an agreement (contract) between taxpayers of one member state of the Customs Union and another member state of the Customs Union and the goods are imported from the territory of a third member state of the Customs Union, indirect taxes are paid by the taxpayer of the member state of the Customs Union into whose territory the goods are imported - the owner of the goods.

1.3. If goods are sold by a taxpayer of one member State of the Customs Union on the basis of a commission agreement (contract), assignment or agency agreement (contract) to a taxpayer of another member State of the Customs Union and are imported from the territory of a third member State of the Customs Union, indirect taxes are paid by the taxpayer of the member State of the Customs Union into whose territory the goods were imported, - the owner of the goods, or, if this is provided for by the legislation of a member state of the Customs Union, a commission agent, attorney, agent.

1.4. If a taxpayer of one member State of the Customs Union purchases goods previously imported into the territory of that member State of the Customs Union by a taxpayer of another member State of the Customs Union, for which indirect taxes have not been paid, indirect taxes shall be paid by the taxpayer of the member State of the Customs Union into whose territory the goods were imported., - the owner of the goods, or, if this is provided for by the legislation of a member state of the Customs Union, a commission agent, attorney, agent (if the goods are sold through a commission agent, attorney, agent).

1.5 If the goods are purchased on the basis of an agreement (contract) between a taxpayer of a member State of the Customs Union and a taxpayer of a state that is not a member of the Customs Union, and the goods are imported from the territory of another member State of the Customs Union, indirect taxes are paid by the taxpayer of the member State of the Customs Union into whose territory the goods are imported, - the owner of the goods, or, if this is provided for by the legislation of a member state of the Customs Union, a commission agent, attorney, agent (if the goods are sold through a commission agent, attorney, agent).

2. For the purposes of paying VAT, the tax base is determined on the date of registration with the taxpayer of imported goods (but not later than the deadline established by the legislation of the member state of the Customs Union into whose territory the goods are imported) based on the value of the purchased goods (including goods resulting from the performance of work under the contract (contract) on their manufacture), as well as goods received under the agreement (contract) of a commodity loan (commodity loan, loan in the form of things), goods that are the product of processing of toll-free raw materials, and excise taxes, payable on excisable goods.

The value of the purchased goods, including goods resulting from the performance of work under the contract (contract) for their manufacture, is the transaction price payable to the Supplier for the goods (works, services), according to the terms of the contract (contract).

The value of goods received under a commodity exchange (barter) agreement (contract), as well as a commodity loan (commodity loan, loan in the form of things), is the value of the goods provided for in the agreement (contract), in the absence of value in the agreement (contract) - the value specified in shipping documents, in the absence of the cost in the contract (contract) and shipping documents is the cost of goods reflected in accounting.

The tax base for the import of processed products into the territory of one member State of the Customs Union from the territory of another member State of the Customs Union is defined as the cost of processing raw materials.

3. The tax base for the import of goods (leased items) into the territory of one member state of the Customs Union from the territory of another member state of the Customs Union under a lease agreement (contract) providing for the transfer of ownership of them to the lessee shall be determined in the amount of the part of the value of the goods (leased items) provided for on the date of its payment by the agreement. (contract) of leasing (regardless of the actual amount and date of payment). The lease payment in a foreign currency is converted into the national currency at the exchange rate of the central (national) bank of a member state of the Customs Union on the date corresponding to the moment (date) of determining the tax base.

4. The tax base for the taxation of excise taxes is the volume, quantity (other indicators) of imported excisable goods in physical terms, for which fixed (specific) excise tax rates are established, or the value of imported excisable goods, for which ad valorem excise tax rates are established.

The tax base for calculating excise taxes is determined on the date of registration by the taxpayer of imported excisable goods (but not later than the deadline established by the legislation of the member state of the Customs Union into whose territory the excisable goods were imported).

5. The amounts of indirect taxes payable on goods imported into the territory of one member State of the Customs Union from the territory of another member State of the Customs Union shall be calculated by the taxpayer at the tax rates established by the legislation of the member State of the Customs Union into whose territory the goods were imported.

6. To ensure the completeness of the payment of indirect taxes, the legislation of a member State of the Customs Union regulating the principles of price determination for tax purposes may be applied.

7. Indirect taxes, with the exception of excise taxes on marked excisable goods, are paid no later than the 20th day of the month following the month:

registration of imported goods;

the payment term stipulated by the lease agreement (contract).

Excise taxes on marked excisable goods are paid within the time limits established by the legislation of the member State of the Customs Union.

8. A taxpayer is obliged to submit to the tax authority an appropriate tax return in the form prescribed by the legislation of the member state of the Customs Union into whose territory the goods were imported, including under a lease agreement, no later than the 20th day of the month following the month of registration of imported goods (the payment deadline stipulated by the agreement (lease agreement). At the same time as the tax return, the taxpayer submits the following documents to the tax authority:

1) A paper application (in four copies) and in electronic form;

2) a bank statement confirming the actual payment of indirect taxes on imported goods, or another document confirming the fulfillment of tax obligations to pay indirect taxes, if this is provided for by the legislation of a member state of the Customs Union. If a taxpayer has overpaid (collected) amounts of taxes, fees, or indirect taxes that are subject to refund (offset), both when importing goods into the territory of one member state of the Customs Union from the territory of another member state of the Customs Union, and when selling goods (works, services) on the territory of the member state customs Union, the tax authority in accordance with the legislation of the member state of the Customs Union, into whose territory the goods are imported, decides (makes) a decision on their offset against the payment of indirect taxes on imported goods. In this case, a bank statement (a copy thereof) confirming the actual payment of indirect taxes on imported goods will not be provided. Under the lease agreement (contract), the documents specified in this subparagraph are submitted upon the due date stipulated by the lease agreement (contract).;

3) transport (shipping) documents provided for by the legislation of a member state of the Customs Union confirming the movement of goods from the territory of one member State of the Customs Union to the territory of another member State of the Customs Union. These documents are not submitted if the processing of such documents for certain types of movement of goods is not provided for by the legislation of a member state of the Customs Union.;

4) invoices issued in accordance with the legislation of a member state of the Customs Union when goods are shipped, if their issuance (extract) is provided for by the legislation of a member state of the Customs Union.;

5) agreements (contracts) on the basis of which goods imported into the territory of a member state of the Customs Union from the territory of another member state of the Customs Union are purchased; in the case of leasing of goods (leased items) - leasing agreements (contracts); in the case of a commodity loan (commodity loan, loan in the form of things) - contracts (contracts) commodity loans (commodity loans, loans in the form of things); contracts (contracts) for the manufacture of goods; contracts (contracts) for the processing of toll-free raw materials;

6) an information message (in the cases provided for in paragraphs 1.2, 1.3, 1.4 and 1.5 of this Article) submitted to a taxpayer of one member state of the Customs Union by a taxpayer of another member state of the Customs Union, or by a taxpayer of a state that is not a member of the Customs Union (signed by the head (individual entrepreneur) and stamped by the organization) implementing goods imported from the territory of a third member State of the Customs Union, on the following information about a taxpayer of a third member State of the Customs Union and an agreement (contract) concluded with a taxpayer of this third member state of the Customs Union on the purchase of imported goods:

a number identifying a person as a taxpayer of a member state of the Customs Union;

full name of the taxpayer (organization/individual entrepreneur) of the member state of the Customs Union;

location (residence) of the taxpayer of the member state of the Customs Union;

number and date of the agreement (contract);

specification number and date.

If the taxpayer of the member state of the Customs Union from which the goods are purchased is not the owner of the goods being sold (he is a commission agent, attorney, agent), then the information specified in paragraphs 2-6 of this subparagraph shall also be provided in respect of the owner of the goods being sold.

If an information message is presented in a foreign language, it is mandatory to have a translation into Russian.

An information message is not provided if the information provided for in this subparagraph is contained in the agreement (contract) specified in subparagraph 5) of this paragraph.;

7) agreements (contracts) of the commission, instructions or agency agreement (contract) (in cases of their conclusion);

8) agreements (contracts) on the basis of which goods imported into the territory of a member state of the Customs Union from the territory of another member state of the Customs Union have been purchased under commission agreements (contracts), instructions or agency agreements (contracts) (in the cases provided for in paragraphs 1.2 and 1.3 of this Article, except for the cases when indirect taxes are paid by a commission agent, attorney, or agent).

The documents specified in subitems 2) - 8) of this paragraph may be submitted in copies certified in accordance with the procedure established by the legislation of the member State of the Customs Union.

Under the lease agreement (contract), upon the first payment of VAT, the taxpayer submits to the tax authority the documents provided for in subparagraphs 1) to 8) of this paragraph. In the future, the taxpayer shall submit to the tax authority simultaneously with the tax return the documents (copies thereof) provided for in subparagraphs 1) and 2) of this paragraph.

9. In cases of non-payment or incomplete payment of indirect taxes on imported goods, payment of such taxes at a later date than established by paragraph 7 of this article, as well as in cases of detection of facts of non-submission of tax returns, their submission in violation of the deadline established by paragraph 8 of this article, or in cases of inconsistency of data specified in tax returns according to the data obtained as part of the exchange of information between the tax authorities of the member states of the Customs Union, the tax authority collects indirect taxes and penalties in the manner and amount, established by the legislation of the member State of the Customs Union into whose territory the goods are imported, and also applies methods to ensure the fulfillment of obligations to pay indirect taxes, penalties and liability measures established by the legislation of that state.

In case of return for the reason of improper quality and (or) complete set of goods imported in the month of their registration, confirmed by the parties to the agreement (contract), these goods are not reflected in the tax return. When returning such imported goods after the end of the month in which the goods were registered, the relevant updated (additional) tax returns are submitted.

10. In the case of the use of goods imported into the customs territory of a member state of the Customs Union in accordance with its legislation without payment of indirect taxes, for purposes other than those for which an exemption or other payment procedure has been granted, the import of such goods is subject to indirect taxes in accordance with the procedure established by this article.

11. The amounts of indirect taxes paid (offset) on goods imported into the territory of one member State of the Customs Union from the territory of another member State of the Customs Union are subject to deductions (offsets) in accordance with the procedure provided for by the legislation of the member State of the Customs Union into whose territory the goods were imported.

12. The collection of excise taxes on goods subject to marking with excise stamps (accounting and control stamps, marks) is carried out by the customs authorities of the member State of the Customs Union, if this is provided for by the legislation of the member State of the Customs Union.

Article 3 Amendments and additions

By mutual agreement of the Parties, amendments may be made to this Protocol, which are formalized in separate protocols.

The competent authorities of the Parties shall consider at least once a year the issue of the expediency of making amendments and additions to this Protocol.

Article 4 Dispute resolution

Disputes and disagreements between the Parties related to the interpretation and/or application of this Protocol shall be resolved through consultations or negotiations between the Parties concerned. In case of failure to reach an agreement within six months from the date of commencement of such consultations or negotiations, the dispute is submitted on the initiative of any of the interested Parties to the Court of the Eurasian Economic Community for consideration.

Article 5 Entry into force

This Protocol shall enter into force on the date of receipt by the depositary through diplomatic channels of the last written notification on the completion by the Parties of the internal procedures necessary for the entry into force of this Protocol.

Article 6 Date of application

This Protocol is subject to application from the date of entry into force of the Agreement on the Principles of Levying Indirect Taxes on the Export and Import of Goods, Works, and Services in the Customs Union dated January 25, 2008.

Article 7 Final provisions

Done in St. Petersburg on December 11, 2009, in one original copy in the Russian language.

The original copy of this Protocol shall be kept at the Customs Union Commission, which, as the depositary of this Protocol, will send each Party a certified copy thereof.

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