Rules and terms for the implementation of a pilot project on the application of certain rules of tax administration for business entities

By order of the Minister of Finance of the Republic of Kazakhstan No. 588 dated 06/18/2021, the "Rules and terms for the implementation of a pilot project on the application of certain rules of tax administration for business entities" were approved. The pilot project is being implemented on the territory of the Republic of Kazakhstan during the period: 1) from January 1, 2021 to December 31, 2021: for taxpayers in cases stipulated by the regulatory legal acts of the Republic of Kazakhstan, adopted in order to implement international treaties ratified by the Republic of Kazakhstan; for taxpayers in the case of the sale of imported goods; for taxpayers who are not value added tax payers, in the case of the sale of goods that have entered the "Virtual warehouse" module of the electronic invoice information system to such taxpayers; for resident legal entities (with the exception of state institutions and state organizations of secondary education), non-residents operating in the Republic of Kazakhstan through a branch, representative office, individual entrepreneurs, persons engaged in private practice not registered as a VAT payer in the Republic of Kazakhstan, in civil - a legal transaction, the value of which exceeds 1000-fold the size of the monthly calculation index established by the law on the republican budget and effective as of the date of such a transaction; 2) from 8 February 2021 to 31 December 2021: for taxpayers who have submitted notifications of the transition to a special retail tax regime. The participants in the pilot project are: 1) business entities; 2) state revenue bodies. Also, for taxpayers specified in paragraphs. 2), 5) and 7) clause 1 of Art. 412 of the Tax Code, an invoice is not required: - when selling goods to individuals for the purpose of final consumption; - for micro-business entities that do not pay VAT when selling goods to individuals and legal entities. In this case, in the event 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 the implementation of a pilot project, in terms of the application of a special tax regime for the retail tax.