Налогообложение международных перевозок

1. Turnover from the sale of international transportation services is taxed at a zero rate.

International transportation is recognized as:

1) transportation of goods, including postal items, exported from the territory of the Republic of Kazakhstan and imported into the territory of the Republic of Kazakhstan;

2) transportation of transit cargo across the territory of the Republic of Kazakhstan;

3) transportation of passengers, luggage and cargo luggage in international traffic;

4) service for the passage of passenger trains (cars) in international traffic.

For the purposes of this chapter, transportation is considered international if the transportation is issued using uniform international transportation documents established by paragraph 4 of this article.

2. In the case of international transportation by several carriers, except for the cases established by paragraph 3 of this article, international transportation includes transportation carried out by the carrier to the border of the Republic of Kazakhstan or by the carrier through whose transport passengers, goods (postal items, luggage, cargo luggage) were imported to the territory of the Republic of Kazakhstan.
3. In cases of international transportation by several carriers in direct international rail-ferry traffic and international rail-water traffic with transshipment of cargo from rail to water transport, transportation carried out by carriers on rail and water transport is recognized as international.
4. For the purposes of this article, documents confirming international transportation are:

1) when transporting goods:

in international road traffic - consignment note;

in international railway traffic, including direct international rail-ferry traffic and international rail-water traffic with transshipment of cargo from rail to water transport, a single sample consignment note;

by air - cargo waybill (air waybill);

by sea - bill of lading or sea waybill;

in transit by two or more modes of transport (mixed transport) - a single consignment note (single bill of lading);

via the main pipeline system:

a copy of the declaration for goods placed under the customs procedures of export and release for domestic consumption for the billing period or a declaration for goods placed under the customs procedure of customs transit for the billing period;

acts of work performed (services rendered), acts of acceptance and delivery of goods from the seller or from other persons who previously delivered the said goods to the buyer or other persons carrying out further delivery of the said goods;

2) when transporting passengers, luggage and cargo luggage:

by car:

for regular transportation - a report on the sale of travel tickets sold in the Republic of Kazakhstan, as well as payment statements on passenger tickets compiled by bus terminals (bus stations) along the route;

for irregular transportation - an agreement on the provision of transport services in international traffic;

by rail:

report on the sale of travel, transportation and postal documents sold in the Republic of Kazakhstan;

pay slip on passenger tickets sold in the Republic of Kazakhstan in international traffic;

balance sheet on mutual settlements for passenger transportation between railway administrations and a report on the execution of travel and transportation documents;

by air:

general declaration;

passenger manifest;

cargo manifesto;

logit (central loading plot);

summary loading sheet (travel ticket and baggage receipt);

for the service of passenger trains (cars) in international traffic:

full-scale sheet of a passenger train.

The documents specified in this paragraph may be drawn up on paper and (or) in electronic form.

5. A declaration for goods in the form of an electronic document, according to which the information systems of the tax authorities contain a notification to the customs authorities about the actual export of goods, is also a document confirming the export of goods. If there is a declaration for goods in the form of an electronic document provided for by this paragraph, the submission of documents established by paragraph eight of subparagraph 1) of part one of paragraph 4 of this article is not required.