According to the amendments and additions to the Code of the Republic of Kazakhstan "on taxes and other mandatory payments to the budget "(Tax code), additional tax benefits for value added tax are provided.
New rules for exemption from value added tax.
According to the new regulations, they are exempt from value added tax. turnover on the sale of the following goods, works, services, the place of sale of which is the Republic of Kazakhstan. Exemptions are granted when:
1) sales of goods produced and sold in the implementation of priority activities on the territory of the FEZ, while meeting the following conditions:
- availability of a contract (contract) for the supply of goods with organizations operating in the territory of the FEZ;
- availability of documents confirming the shipment of goods to the FEZ participant;
- availability of documents confirming the receipt of goods by the buyer-participant of the FEZ;
2) provision of services of the designated operator, issued by unified documents in accordance with the acts of the universal postal Union, for the transit of international postal items of designated operators of other member countries of the universal postal Union through the territory of the Republic of Kazakhstan;
3) providing services exclusively for the implementation of socially significant transportation of passengers by road in urban (rural), suburban, intra-district, inter-district (intercity intra-regional) communication, as well as trams.
These additions were made to article 394 of the Tax code.