On amending the tax legislation regarding VAT from 2024
The Law of the Republic of Kazakhstan dated 12 December 2023 No. 45-VIII "On Amendments and Additions" to the Code of the Republic of Kazakhstan "On taxes and other mandatory payments to the budget" (hereinafter - the Tax Code) dated December 25, 2017 No. 120-VI amended the tax legislation of the Republic of Kazakhstan regarding VAT, implemented with effect from 1 January, 2024
Based on Article 70 of the Tax Code, a tax survey is another form of state control, which is carried out by tax authorities in order to verify the actual location or absence of a taxpayer (tax agent).
The tax surveyis conducted during working time at the location that is mentioned in the registration data of the taxpayer (tax agent).
If, in case of establishment of the actual absence of the taxpayer at the location indicated in the registration data as a result of the tax survey conducted on the grounds stated in sp.3 p.2 of this article, the tax authority shall direct such taxpayer a notice of confirmation of the location (absence) of the taxpayer.
According to the adopted amendments to p.5 of Article 70 of the Tax Code, the taxpayer is obliged to submit a written explanation of the reasons for the absence at the time of the tax survey to the tax authority in person, with copies of documents and the original (for verification) or notarized copies of documents confirming the location of the taxpayer within twenty working days from the date of notification by the tax authority
The document confirming the location of the taxpayer is one of the following documents:
evidencing the ownership of the real estate (use of it);
written approval of a natural person whose right of ownership is the immovable property declared as the location.
In accordance with the addendum to sp.11 of p. 2 of Article 372 of the Tax Code, turnover for the sale of works, services mean any performance of works or providing services, including unpaid, as well as any activity for consideration different from the sale of goods, including getting a temporary balancing fee in accordance with the legislation of the Republic of Kazakhstan on railway transport by the operator of a locomotive traction in passenger traffic
At the same time, according to the added sp.40 p.5 of Article 372 of the Tax Code, providing services to the main railway network for the carriage of passengers by rail to a railway carrier engaged in the carriage of passengers, baggage, cargo, mail, free of charge, including applying a temporary decreasing factor in the amount of 0 to the tariff for regulated services of the mainline railway network when transporting passengers by rail by National infrastructure operator in accordance with the legislation of the Republic of Kazakhstan is not a turnover for the sale.
Article 397 of the Tax Code is supplemented by paragraph 4, according to which, the turnover on the sale of digital assets is exempted from value added tax.
Amendments have been made to p. 6 of Article 400 of the Tax Code according to which the amount of value added tax that inconsistent with the provisions of this Article, as well as value added tax specified in Article 402 of this Code is recognized as the amount of value added tax that is not offset, except for the case provided for in paragraph 9 of this Article
At the same time, Article 400 was supplemented by paragraph 9, according to which, the amount of value added tax on goods, works, services used or will be used by the National infrastructure operator to provide a railway carrier engaged in the transportation of passengers, baggage, cargo, mail, services of the mainline railway network when transporting passengers by rail free of charge including applying a temporary reduction coefficient in the amount of 0 to the tariff for regulated services of the mainline railway network when transporting passengers by rail in accordance with the legislation of the Republic of Kazakhstan is subject to offset under the conditions established by paragraph 1 of this Article
Chief Specialist of the
Analysis and risks office of SRD of EKR
KharlamovaN.А.