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Временный ввоз
 
[COLOR=#000000]Добрый день! Между Обществом и российской компанией был заключен Договор, в соответствии с которым Обществу предоставлено во временное пользование оборудование связи. По условиям Договора, Общество обязалось оформить все документы по оформлению временного ввоза на территорию РК, и доставить своими силами оборудование до места монтажа на территории РК, а после истечения срока временного ввоза обязуется своими силами произвести демонтаж и обратную отправку оборудования с территории РК по истечении двух лет. [/COLOR]

Ввоз оборудования на территорию РК Обществом был осуществлен 24.01.2013г. Обществом, в установленные сроки в налоговый орган, была предоставлена Форма Обязательства о последующем вывозе с территории РК временно ввезенных товаров, согласно Правил и формы представления отдельными налогоплательщиками обязательства о последующем вывозе с территории Республики Казахстан временно ввезенных товаров, транспортных средств и его исполнения, утвержденных Постановлением РК за №1656 от 30.12.2011г.

30.06.2014г. Обществом с территории РК, был осуществлен вывоз оборудования связи по Договору, и сдано Уведомление о ввозе (вывозе) товаров (Форма 016), по форме и в соответствии с Правилами представления уведомления о ввозе (вывозе) товаров и признании утратившими силу некоторых решений Правительства Республики Казахстан, утвержденные Постановлением Правительства РК от 11.04.2013г. за №332 (далее – Правила).

Данное Уведомление о ввозе (вывозе) товаров, было предоставлено Обществом через Кабинет налогоплательщика 16.07.2014г., в течение 20 рабочих дней, согласно Правил предоставления уведомления о ввозе и (вывозе).

Таким образом, на момент вывоза оборудования связи, согласно условиям Договора, а именно – 30.06.2014г., Общество руководствовалось действующим нормативно правовым актом - Постановлением Правительства Республики Казахстан от 11.04.2013г. за №332 об утверждении правил представления уведомления о ввозе (вывозе) товаров и признании утратившими силу некоторых решений Правительства Республики Казахстан.

В связи, с чем возникает вопрос, правомерны ли наши действия, руководствуясь действующим Постановлением Правительства Республики Казахстан от 11.04.2013г. за №332 об утверждении правил представления уведомления о ввозе (вывозе) товаров и признании утратившими силу некоторых решений Правительства Республики Казахстан?
Изменено: Акмарал Баликбаева - 10.11.2014 17:16:00
 
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