In accordance with Article 367 of the Tax Code of the Republic of Kazakhstan (hereinafter referred to as the Code), payers of value added tax are:
1) persons who have been registered for value added tax in the Republic of Kazakhstan:
individual entrepreneurs, persons engaged in private practice;
resident legal entities, with the exception of government agencies and state educational institutions of secondary education;
non-residents operating in the Republic of Kazakhstan through structural divisions;
2) persons importing goods into the territory of the Republic of Kazakhstan in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.
3) foreign companies.
The objects of value added tax according to Article 368 of the Code are taxable turnover and taxable imports.
In accordance with Article 369 of the Code, taxable turnover is the turnover made by a value added tax payer on the sale of goods, works, services, with the exception of non-taxable turnover.
According to Article 372 of the Code, turnover for the sale of work and services means any performance of work or provision of services, including free of charge, as well as any activity for a fee other than the sale of goods.
At the same time, in accordance with paragraph 51 of Article 394 of the Code, goods, work, services provided free of charge as part of charitable assistance by a non-profit organization created in the form of a foundation in accordance with the civil legislation of the Republic of Kazakhstan are exempt from value added tax.
In addition, according to Article 404, in the event of damage or loss of goods in cases arising as a result of emergency situations, a reduction in the amount of value added tax attributed to offset is not made if there is confirmation from the authorized body in the field of civil protection about the fact of an emergency situation for goods, according to which have:
- a document confirming the facts of damage, loss of goods, drawn up in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting;
- information reflected in the tax register compiled in accordance with paragraph 7-1 of Article 215 of this Code.