When importing goods, including goods that are processed raw materials, into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union, the taxpayer is obliged to submit to the tax authority at the location (residence) an application for the import of goods and payment of indirect taxes, including under leasing agreements (contracts), on paper and in electronic form or only in electronic form no later than the 20th day of the month following the tax period, unless otherwise established by this paragraph.
Simultaneously with the application for the import of goods and payment of indirect taxes, the taxpayer submits the following documents to the tax authority:
1) a bank statement confirming the actual payment of indirect taxes on imported goods, and (or) another payment document provided for by the legislation of the Republic of Kazakhstan on banks and banking activities, confirming the fulfillment of the tax obligation to pay indirect taxes on imported goods, or documents confirming exemption from value added tax, taking into account the requirements of Article 451 of this Code.
The application for the import of goods and payment of indirect taxes on paper (in four copies) and in electronic form are submitted:
1) persons importing goods into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union with exemption from payment of value added tax in accordance with paragraph 2 of Article 451 of this Code and (or) payment of value added tax by the offset method in accordance with Article 428 of this Code;
2) by the taxpayer in case of amendments and additions to the application for the import of goods and payment of indirect taxes provided for in paragraph 2 of Article 459 of this Code.
When submitting an application for the import of goods and payment of indirect taxes only in electronic form, the documents specified in subparagraphs 1) - 7) of part two of paragraph 2 of this article are not submitted..
Value added tax on imported goods is paid at the location (residence) of taxpayers no later than the 20th day of the month following the tax period.
In case of an increase in the price of imported goods in accordance with paragraph 8 of Article 444 of this Code, the value added tax on imported goods is paid no later than the 20th day of the month following the month in which the parties to the agreement (contract) changed the price of imported goods.
The tax period for calculating and paying indirect taxes on the import of goods, including goods that are products of processing of raw materials, goods (leasing items) under leasing agreements (contracts) to the territory of the Republic of Kazakhstan from the territory of the member States of the Eurasian Economic Union is the calendar month in which such imported goods are registered or the payment period provided for by the leasing agreement (contract) comes.
"Indirect Tax Administration Department"