E-Commerce
For tax purposes, subparagraph 65) of article 1 of the Tax code defines the concept of electronic trade in goods.
E - Commerce in goods is a business activity for the sale of goods to individuals, carried out through information technology through an online store and (or) an Internet platform, subject to the following conditions:
registration 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 delivery service for 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 article 1 of the Tax code define the concepts of an Internet platform and an online store.
According to subparagraph 10) of paragraph 1 of article 88 of the Tax code, taxpayers engaged in electronic trade in goods are subject to registration as a taxpayer engaged in certain types of activities.
In accordance with paragraph 3 of article 293 of the Tax code, a taxpayer engaged in electronic trade in goods reduces the corporate income tax calculated in accordance with article 302 of the Tax code by 100 percent.
The provisions of this paragraph shall apply in case the income from e-Commerce products, taking into account the excess of the amount of the positive exchange difference over the amount of negative exchange rate differences arising from the operations of such activities constitute at least 90 percent of their gross annual income. If this condition is not met, the taxpayer may not apply the provisions of this article.
UGD in Zhambyl district