On the ratification of the Protocol on the Procedure for the Collection of Indirect Taxes in the Performance of Works and Services in the Customs Union

Home / RLA / On the ratification of the Protocol on the Procedure for the Collection of Indirect Taxes in the Performance of Works and Services in the Customs Union

The Law of the Republic of Kazakhstan dated June 30, 2010 No. 309-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 in the Performance of Works and Services 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 in the Performance of Works and Services in the Customs Union (Bulletin of International Treaties of the Republic of Kazakhstan, 2010, No. 5, Article 42) (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 5 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 the timely and full receipt of indirect taxes to the budgets of the member States of the Customs Union when performing work and providing services,

Desiring to assist each other in this regard,

have agreed on the following:

Article 1

For the purposes of this Protocol, the following terms are used:

"immovable property" means land plots, subsurface areas, isolated water bodies and everything that is firmly connected to the earth, that is, objects that cannot be moved without disproportionate damage to their purpose, including forests, perennial plantings, buildings, structures, pipelines, power lines, enterprises as property complexes and space objects.;

"movable property" - things that are not related to immovable property, vehicles;

"vehicles" - ships and aircraft, inland navigation vessels, vessels of mixed river-sea navigation; units of railway rolling stock; buses; cars, including trailers and semi-trailers; cargo containers;

Auditing services - services for auditing accounting, tax and financial statements;

"accounting services" - services for setting up, maintaining, restoring accounting records, preparing and (or) submitting tax, financial and accounting statements;

"design services" - services for designing art forms, the appearance of products, facades of buildings, interiors of premises; artistic design;

"engineering services" - engineering consulting services for the preparation of the production and sale of goods (works, services), preparation of construction and operation of industrial, infrastructural, agricultural and other facilities, as well as pre-design and design services (preparation of feasibility studies, design developments, technical tests and analysis of their results);

"consulting services" - services for providing explanations, recommendations, and other forms of advice, including identifying and/or evaluating a person's problems and/or capabilities, on managerial, economic, financial (including tax and accounting) issues, as well as on planning, organizing, and conducting business activities, and managing by the staff;

"marketing services" - services related to research, analysis, planning and forecasting in the field of production and circulation of goods, works, and services in order to determine measures to create the necessary economic conditions for the production and circulation of goods, works, and services, including the characteristics of goods, works, and services, the development of a pricing and advertising strategy;

"scientific research" - conducting scientific research based on the customer's terms of reference;

"development and development (technological) work" - development of a sample of a new product, design documentation for it or a new technology;

"advertising services" - services for the creation, dissemination and placement of information intended for an unspecified group of people and designed to generate or maintain interest in an individual or legal entity, goods, trademarks, works, services, by any means and in any form;

"information processing services" - services for collecting and summarizing information, systematizing information arrays (data) and making the results of processing this information available to the user.;

"legal services" - services of a legal nature, including the provision of consultations and clarifications, preparation and examination of documents, representation of clients' interests in courts.

Article 2

Indirect taxes on the performance of works and services are levied in a member State of the Customs Union, the territory of which is recognized as the place of implementation of works and services (with the exception of works specified in Article 4 of this Protocol).

When performing works and rendering services, the tax base, rates of indirect taxes, the procedure for their collection and tax benefits (exemption from taxation) are determined in accordance with the legislation of the member state of the Customs Union, the territory of which is recognized as the place of implementation of works and services, unless otherwise established by this Protocol.

Article 3

1. The territory of a member state of the Customs Union is recognized as the place of realization of works and services, if:

1) works and services are directly related to real estate located on the territory of this State.

The provisions of this subparagraph shall also apply to services related to the rental, hiring and provision of immovable property for other purposes.;

2) works and services are directly related to movable property and vehicles located on the territory of this State;

3) services in the field of culture, art, education, physical culture, tourism, recreation and sports are provided on the territory of this state;

4) the taxpayer (payer) of this state acquires:

consulting, legal, accounting, auditing, engineering, advertising, design, marketing, information processing services, as well as research, development and development (technological) work;

works and services related to the development of computer programs and databases (software and information products of computer technology), their adaptation and modification, and maintenance of such programs and databases;

staff services in case the staff works at the buyer's place of business.

The provisions of this subparagraph shall also apply if:

transfer, grant, assignment of patents, licenses, and other documents certifying the rights to state-protected industrial property, trademarks, trademarks, trade names, service marks, copyrights, related rights, or other similar rights;

lease, leasing and provision for use on other grounds of movable property, with the exception of lease, leasing and provision for use on other grounds of vehicles;

the provision of services by a person who engages another person on behalf of the main participant in the agreement (contract) to perform the works and services provided for in this subparagraph;

5) works are performed and services are provided by a taxpayer (payer) of that State, unless otherwise provided for in subitems 1) to 4) of paragraph 1 of this Article.

The provisions of this subparagraph shall also apply to the rental, leasing and provision of vehicles for other purposes.

2. The documents confirming the place of realization of works (services) are:

an agreement (contract) for the performance of works and the provision of services concluded by taxpayers (payers) of the member States of the Customs Union;

documents confirming the fact of performance of works and provision of services;

other documents stipulated by the legislation of the member States of the Customs Union.

Article 4

1. Processing of toll-free raw materials imported into the territory of one member state of the Customs Union from the territory of another member state of the Customs Union with subsequent export of processed products to the territory of another state is subject to value added tax (hereinafter referred to as VAT) in accordance with the provisions of Article 1 of the Protocol on the Procedure for Collecting Indirect Taxes and the Control Mechanism for their payment during the export and import of goods in the Customs Union on the basis of the documents specified in this article. At the same time, the VAT tax base is defined as the cost of the work performed on the processing of toll-free raw materials.

2. To confirm the validity of applying the zero VAT rate for these works, the following documents (copies thereof) are submitted to the tax authorities simultaneously with the tax return (calculation):

an agreement (contract) concluded between taxpayers (payers) of the member states of the Customs Union;

documents confirming the fact of performance of works and provision of services;

documents confirming the export (import) of goods specified in paragraph 1 of this Article;

an application for the import of goods and payment of indirect taxes, drawn up in the form of Appendix 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 on payment (in the original or in a copy at the discretion of the tax authorities of the member States of the Customs Union);

customs (cargo customs) declaration confirming the export of processed raw materials outside the territory of the member States of the Customs Union;

other documents stipulated by the legislation of the member States of the Customs Union.

3. The documents provided for in paragraph 2 of this article shall not be submitted to the tax authority if the failure to submit documents confirming the validity of the zero VAT rate simultaneously with the tax return follows from the legislation of the member state of the Customs Union in whose territory the processing is carried out.

Article 5

If a taxpayer (payer) performs or provides several types of work or services, the taxation procedure of which is regulated by this Protocol, and the implementation of some work or services is auxiliary in relation to the implementation of other work or services, then the place of implementation of ancillary work or services is recognized as the place of implementation of the main work or services.

Article 6

By mutual agreement of the Parties, amendments and additions 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 7

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 8

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 9

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 10

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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