According to the Law 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)" dated December 10, 2020 No. 382-VI of the Law of the Republic of Kazakhstan
ESF statement
Addition of sub-paragraphs 7), 8) and 9) of paragraph 1 of Article 412 of the Tax Code
Valid from April 1, 2021
The list of taxpayers who are required to issue an ESF is supplemented by the following categories:
taxpayers who are not VAT payers, in the case of the sale of goods that were received in the "Virtual Warehouse" module of the ESF IS to such taxpayers;
resident legal entities (with the exception of state institutions of higher education 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 who are not registered as a VAT payer, under a civil transaction whose value exceeds 1,000 times the MCI.
taxpayers-for international cargo transportation services.
VAT Administration
Effective from January 1, 2021
Supplement to paragraph 1 of Article 83 of the Tax Code
In order to ensure the fulfillment of the tax obligation to submit a VAT liquidation declaration, voluntary registration for VAT registration is provided, in case of fulfillment of the tax obligation to provide a VAT liquidation declaration when it is removed from the registration register by a decision of the tax authority.