THE TERMS OF THE PILOT PROJECT OF THE GAI WILL BE EXTENDED

When will the pilot project for the implementation of Goods Accompanying Invoice (GAI) be completed?

In connection with the incoming proposals from the business community to provide additional time to prepare for SNT mandatory introduction, it was decided to extend the timeline of the Pilot Project on excisable goods, import/export within the EAEU and goods of the “Virtual Warehouse” until April 1, 2022.

 

Will individuals be held administratively liable?

According to Article 176, Tax Code of the Republic of Kazakhstan, the procedure for registration and document flow for GAI is established by the authorized body. The procedure was approved by order of the Minister of Finance No. 1424, dated December 26, 2019.

At the same time, the specified Regulatory Legal Act (RLA) does not provide for the obligation to formalize, as well as to confirm GAI by individuals, respectively, measures of administrative responsibility are not applied to such individuals.