Electronic commerce

E - Commerce in goods is an entrepreneurial activity for the sale of goods to individuals, carried out through information technology through an online store or an online platform. At the same time, transactions for the sale of goods are executed in electronic form; payment for goods is made by non-cash payment; there is a private delivery service for goods to the buyer, or there are contracts with persons engaged in cargo transportation services, courier or postal activities.

For many Kazakhstanis today it is important to purchase goods on the principle of "without leaving home", this is primarily saving money and time of the consumer. E-Commerce for beginning entrepreneurs has a huge potential, as we live in an age of dynamically developing technologies and the number of consumers using cashless payments is increasing every day.

In the tax sphere, the Government of the Republic of Kazakhstan provides a number of preferences to entrepreneurs operating in the field of electronic Commerce.

-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 by 100 percent.

- also, the taxable amount of income of an individual entrepreneur is reduced by the taxable income of an individual entrepreneur engaged in electronic trade in goods, if the income from 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 operations on such activities, amounts to at least 90% of the income of an individual entrepreneur received collectively for the tax period.

 

Glav. spec. UGD for Enbekshikazakh district: abilash M. E.

Phone for reference: 8727 75 7 55 83