From January 1 to December 31 of the current year, an exemption from the discharge of the ESF is provided

From January 1 to December 31 of the current year, an exemption from the discharge of the ESF is provided

The Department of State Revenue for the Almaty region informs that by Order of the Minister of Finance of the Republic of Kazakhstan No. 588 of 18.06.2021, the Rules and deadlines for the implementation of a pilot project on the application of certain tax administration norms for business entities were approved.

Within the framework of the Pilot project, in terms of issuing electronic invoices from January 1 to December 31 of the current year, an exemption from issuing ESF by business entities for civil transactions worth more than 1000 MCI is provided (clause 8, clause 1, Article 412 of the Tax Code).

Also, for taxpayers specified in paragraphs 2), 5) and 7) of paragraph 1 of Article 412 of the Tax Code, such as:

for taxpayers in cases provided for by regulatory legal acts of the Republic of Kazakhstan adopted for the implementation of international treaties ratified by the Republic of Kazakhstan;

for taxpayers in case of sale of imported goods;

for taxpayers who are not payers of value added tax (hereinafter referred to as VAT), in the case of the sale of goods that have been received in the "Virtual Warehouse" module of the electronic invoice information system

, an invoice statement is not required for such taxpayers:

- when selling goods to individuals for the purposes of final consumption;

- for microenterprise entities - non-payers of VAT when selling goods to individuals and legal entities.

At the same time, in the case of a requirement to issue an invoice by the recipient of goods, works, services, the supplier is obliged to fulfill such a requirement.

 

In addition, the Order provides for the procedure for implementing a pilot project, in terms of applying a special retail tax regime.

Thus, in accordance with the ongoing Pilot Project, for taxpayers who have submitted notifications about the applicable tax regime before March 31, 2021 and who meet the conditions for applying the regime as of March 1, 2021, the start date for applying the retail tax SNR is March 1, 2021.