From January 1, 2021, the amount of taxable imports includes special, anti-dumping and countervailing duties

The State Revenue Department for Almaty region informs that the Law of the Republic of Kazakhstan dated December 10, 2020 No. 382-VI SAM " On Amendments and Additions to the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and the Law of the Republic of Kazakhstan "On the Introduction of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code)" amended Article 385 of the Tax Code.

The amount of taxable imports includes the customs value of imported goods determined in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan, taking into account the legislation of the Republic of Kazakhstan on transfer pricing, as well as the amount of taxes and customs duties, special, anti-dumping and countervailing duties payable to the budget when importing goods to the Republic of Kazakhstan, with the exception of value added tax on imports.

In addition, the amount of taxable imports includes special, anti-dumping and countervailing duties.

These changes came into effect on January 1, 2021 and are currently implemented in the Astana-1 information system.