Order No. 202 of the Minister of Agriculture validating the Regulation for concluding an agreement by a taxpayer on the production of chocolate, sugary confectionery products, cookies and shelf-stable flour confectionery products.

This Regulation establishes the procedure for concluding an agreement by a taxpayer on the production of chocolate, sugary confectionery products, cookies and shelf-stable flour confectionery products. Agreement on the production of chocolate, sugary confectionery products, cookies and long-life flour confectionery products is concluded at the initiative of the taxpayer between a structural unit of the local executive body of regions, cities of national significance, the capital, performing functions in the field of agriculture, and the taxpayer, according to the standard form contained in the Annex 1. The agreement is the basis for the taxpayer to exercise the legal opportunity to offset an additional amount of value added tax. The agreement sets out the following indicators for: (a) preservation of existing and creation of new jobs for citizens of the Republic of Kazakhstan on the territory of the Republic of Kazakhstan for the period of validity of agreement; (b) increasing production volumes of chocolate and sugary confectionery products, cookies and flour confectionery products for long-term storage; and (c) attracting investment in the confectionery industry. Failure to fulfill or improper fulfillment of the terms of the agreement in terms of achievement of indicators is recognized as a significant violation of the agreement.