For tax purposes, subparagraph 65) of Article 1 of the Tax Code defines the concept of electronic trade in goods. Electronic trade in goods is an entrepreneurial activity for the sale of goods to individuals, carried out through information technology through an online store and (or) an online platform, while observing the following conditions: - registration of transactions for the sale of goods is carried out in electronic form;
- payment for goods is made by non-cash payment;
- the presence of its own service for the delivery of goods to the buyer (recipient), or the presence of contracts with persons providing services for the carriage of goods, courier and (or) postal activities.
Also, subparagraphs 29) and 30) of Article 1 of the Tax Code give the concepts of an Internet site and an online store.
According to subparagraph 10) of paragraph 1 of Article 88 of the Tax Code, taxpayers carrying out activities in the field of electronic trade in goods are subject to registration as a taxpayer carrying out certain types of activities.At the same time, registration as a taxpayer carrying out certain types of activities - electronic trade in goods, is carried out on the basis of a notice of the beginning or termination of activities as a taxpayer carrying out certain types of activities, in the manner determined by the Law of the Republic of Kazakhstan "On Permits and Notifications" , in accordance with the second paragraph of clause 4 of Article 88 of the Tax Code.This notification is submitted to the tax authority no later than three business days before the start of a particular type of activity.In addition, Articles 89 and 90 of the Tax Code establish the procedure for changing and supplementing the registration data of a taxpayer carrying out certain types of activities, as well as deregistering it.In accordance with paragraph 3 of Article 293 of the Tax Code, a taxpayer engaged in electronic trade in goods shall reduce the corporate income tax calculated in accordance with Article 302 of the Tax Code by 100 percent.
The provisions of this paragraph shall apply if the income from the implementation of electronic trade in goods, taking into account the excess of the amount of positive exchange rate difference over the amount of negative exchange rate difference arising from transactions in such activities, is at least 90 percent of the total annual income. If this condition is not met, the taxpayer is not entitled to apply the provisions of this article.
State Revenue Office in Abay district