For the period of 9 months of 2025, 35 notifications were sent to taxpayers of the North Kazakhstan region for a total amount of VAT violations from imports of 41.6 million tenge on the established facts of import of goods at prices significantly lower than the minimum established by the legislation of the Republic of Kazakhstan. During the development of notifications, 32 facts of import of goods at a reduced price were confirmed, taxpayers paid to the budget the amount of VAT from imports of 24.8 million tenge.
In connection with the identification of these facts, we explain the provisions of paragraph 2 of Article 444 of the Code of the Republic of Kazakhstan
"On Taxes and Other Mandatory Payments to the Budget" (hereinafter referred to as the Tax Code), according to which, in relation to certain types of imported goods, the minimum price level (hereinafter referred to as the ICC) is applied to determine the value of purchased goods in accordance with the procedure determined by the authorized body in the field of trade regulation.
The list of certain types of goods for which the ICC is applied is approved by the Government of the Republic of Kazakhstan.
In order to implement the above paragraph of the Tax Code, the following were adopted: Decree of the Government of the Republic of Kazakhstan dated December 14, 2021 No. 882 "On approval of the list of certain types of goods, in respect of which the minimum price level applies "and Order and. about. Minister of Trade and Integration of the Republic of Kazakhstan dated November 16, 2021 No. 594-НІ" On approval of the Rules for the application of the minimum price level in relation to certain types of goods, imported from the territory of the EAEU member states to the territory of the Republic of Kazakhstan to determine the cost of purchased goods. "
In accordance with the "List of certain types of goods for which the minimum price level and the minimum price level are applied," which is approved by the authorized body on a quarterly basis.
We also explain that within the framework of the administration of compliance with the ICC, the declared value of goods is determined on the basis of information from applications for the import of goods and the payment of indirect taxes (hereinafter - TNF 328.00).
In turn, paragraph 1 of Article 444 of the Tax Code provides that the amount of taxable imports of goods is determined on the basis of the cost of their acquisition.
According to paragraph 2 of Article 444 of the Tax Code, the value of purchased goods is determined on the basis of the principle of determining the price for tax purposes. The principle of determining the price for tax purposes means determining the value of purchased goods based on the transaction price payable for the goods, according to the terms of the contract.
Based on this, clause 5 of the Rules for the application of the MTC provides that if the cost of purchasing goods is lower than the value of the MTC, then VAT is calculated from the cost of the approved MTC.