The development of a regulatory legal act (hereinafter referred to as the NPA) was carried out in accordance with paragraph 1-1 of Article 68 of the Code of the Republic of Kazakhstan «On Taxes and Other Mandatory Payments to the Budget» (Tax Code) and in order to bring it into line with the Law of the Republic of Kazakhstan dated April 19, 2023 No. 223-VII «On Amendments and Additions to some legislative acts of the Republic of Kazakhstan on administrative reform in the Republic of Kazakhstan».

By the Law of the Republic of Kazakhstan dated April 19, 2023 No. 223-VII «On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on administrative reform in the Republic of Kazakhstan», the competence of the Government of the Republic of Kazakhstan provided for in subparagraph 4-1) of Article 5 of the Law of the Republic of Kazakhstan dated January 19, 2001 «On Grain», in terms of determining the registrar excluded.

At the same time, subparagraph 4) paragraph 2 of Article 1 of the Rules and the deadline for the implementation of the pilot project for the simplified refund of excess value added tax to grain market participants provides that the registration information system on the web portal Qoldau.kz (hereinafter – IS «Qoldau») is the information system of the registrar defined by the Decree of the Government of the Republic of Kazakhstan dated August 5, 2016 No. 452 «On determining the registrar».

Taking into account the above, the order replaces the competence of the Government of the Republic of Kazakhstan with the competence of the authorized state body.

The implementation of the regulatory legal act (hereinafter - RLA) will not require the allocation of funds from the republican budget and does not affect the interests of private business entities, nor will it entail negative socio-economic and/or legal consequences.

The NPA is posted on the unified platform of Internet resources of state bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan on July 19, 2023 and the Ministry of Finance of the Republic of Kazakhstan on July 20, 2023 in the state, Russian and English languages at the following links:

Website of the MF RK:

https://www.gov.kz/memleket/entities/minfin/documents/details/496962?lang=kk

https://www.gov.kz/memleket/entities/minfin/documents/details/496962?lang=ru

https://www.gov.kz/memleket/entities/minfin/documents/details/496962?lang=en

Website of the SRC MF RK:

https://www.gov.kz/memleket/entities/kgd/documents/details/496980?lang=kk

https://www.gov.kz/memleket/entities/kgd/documents/details/496980?lang=ru

https://www.gov.kz/memleket/entities/kgd/documents/details/496980?lang=en