Dear taxpayers! For tax purposes, subparagraph 65) of paragraph 1 of Article 1 of the Tax Code of the Republic of Kazakhstan defines the concept of electronic commerce 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 Internet platform, while observing the following conditions:
- execution of transactions for the sale of goods is carried out in electronic form;
- payment for goods is made by cashless payment;
- the presence of its own service for the delivery of goods to the buyer (recipient), or the presence of contracts with persons engaged in cargo transportation services, courier and (or) postal activities.
Also, sub-paragraphs 29) and 30) of paragraph 1 of the Tax Code of the Republic of Kazakhstan give the concepts of an Internet platform and an online store.
According to subparagraph 10) of paragraph 1 of Article 88 of the Tax Code of the Republic of Kazakhstan, taxpayers engaged in activities in the field of electronic commerce in goods are subject to registration as a taxpayer engaged in certain types of activities.
At the same time, registration as a taxpayer engaged in certain types of activities - electronic trade in goods is carried out on the basis of a notification of the beginning or termination of activities as a taxpayer engaged in certain types of activities, in accordance with the procedure defined by the Law of the Republic of Kazakhstan "On Permits and Notifications", in accordance with the second paragraph of paragraph 4 of Article 88 of the Tax Code of the Republic of Kazakhstan.
This notification is submitted to the tax authority no later than three working days before the start of a separate type of activity on paper or in electronic form through the State Database "E-Licensing".
In addition, Articles 89 and 90 of the Tax Code of the Republic of Kazakhstan establish the procedure for changing and supplementing the registration data of a taxpayer engaged in certain types of activities, as well as its removal from registration.
In accordance with paragraph 3 of Article 293 of the Tax Code of the Republic of Kazakhstan, a taxpayer engaged in electronic trade in goods reduces corporate income tax calculated in accordance with Article 302 of the Tax Code by 100%.
The provisions of this paragraph apply if the income from the implementation of electronic trade in goods, taking into account the excess of the amount of the positive exchange rate difference over the amount of the negative exchange rate difference arising from transactions in such activities, is at least 90% of the total annual income. In case of non-compliance with this condition, the taxpayer is not entitled to apply the provisions of this article.
Glav.spec. UGD in the Enbekshikazakh district: Kostanov M
Phone For reference: 8727 75 7 55 83