In accordance with paragraph 1-1 of Article 68 of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code) I ORDER:
1. To approve the attached Rules and terms of implementation of the pilot project on the application of certain rules of tax administration for business entities.
2. The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, shall ensure:
1) state registration of this order with the Ministry of Justice of the Republic of Kazakhstan;
2) posting this order on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan;
3) within ten working days after the state registration of this order with the Ministry of Justice of the Republic of Kazakhstan, the submission of information to the Department of Legal Service of the Ministry of Finance of the Republic of Kazakhstan on the implementation of measures provided for in subparagraphs 1) and 2) of this paragraph.
3. This order comes into effect upon the expiration of ten calendar days after the day of its first official publication.
| Minister of Finance of the Republic of Kazakhstan |
E. Zhamaubaev |
| Approved by order of the Minister of Finance of the Republic of Kazakhstan dated June 18, 2021 No. 588 |
Rules and terms for the implementation of a pilot project on the application of certain rules of tax administration for business entities
Chapter 1. General Provisions
1. These Rules and the timing of the implementation of a pilot project on the application of certain rules of tax administration for business entities (hereinafter referred to as the Rules) are developed in accordance with paragraph 1-1 of Article 68 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) (hereinafter referred to as the Tax Code) and determine the procedure and terms for the implementation of a pilot project on the application of certain rules of tax administration for business entities (hereinafter referred to as the pilot project).
2. The pilot project is being implemented on the territory of the Republic of Kazakhstan during the period:
1) from January 1, 2021 to December 31, 2021:
for taxpayers in cases stipulated by the regulatory legal acts of the Republic of Kazakhstan, adopted in order to implement international treaties ratified by the Republic of Kazakhstan;
for taxpayers in the case of the sale of imported goods;
for taxpayers who are not payers of value added tax (hereinafter - VAT), in the case of the sale of goods that have entered the "Virtual warehouse" module of the information system of electronic invoices to such taxpayers;
for resident legal entities (with the exception of state institutions 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 not registered as a VAT payer in the Republic of Kazakhstan, in civil - a legal transaction, the value of which exceeds 1000-fold the size of the monthly calculation index established by the law on the republican budget and effective as of the date of such a transaction;
2) from 8 February 2021 to 31 December 2021:
for taxpayers who have submitted notifications of the transition to a special retail tax regime.
3. The participants of the pilot project are:
1) business entities;
2) state revenue bodies.
Chapter 2. Procedure for the implementation of a pilot project, in terms of issuing an invoice in electronic form in individual cases
4. For taxpayers who are business entities in accordance with the Entrepreneurial Code of the Republic of Kazakhstan, specified in paragraph five of subparagraph 1) of paragraph 2 of these Rules, an invoice is not required.
In the cases provided for by paragraphs two, three and four of subparagraph 1) of paragraph 2 of these Rules, an invoice is not required for the sale of goods:
1) individuals who use the purchased goods for personal, family, home or other use not related to entrepreneurial activity (final consumption);
2) individuals and legal entities taxpayers who are subjects of micro-entrepreneurship in accordance with the Entrepreneurial Code of the Republic of Kazakhstan, and are not VAT payers.
In the event of the purchase of goods, works, services from the taxpayer specified in this paragraph, and the recipient of the goods, works, services contacts the supplier of these goods, works, services no later than December 31, 2021 with a request to issue an invoice, the supplier fulfills such a requirement in within 15 (fifteen) calendar days from the date of appeal.
In order to determine the tax liability for corporate income tax for 2021, it is not required to have an invoice in electronic form for purchased goods, works, services from the persons specified in paragraph five of subparagraph 1) of paragraph 2 of these Rules.
Chapter 3. Procedure for the implementation of a pilot project in terms of the application of a special tax regime for retail tax
5. Taxpayers who are small and medium-sized businesses in accordance with the Entrepreneurial Code of the Republic of Kazakhstan and carry out one or more types of activities determined by the Resolution of the Government of the Republic of Kazakhstan dated February 2, 2021 No. 30 "On determining the types of activities for the purpose of applying a special tax regime for retail tax "in order to switch to the application of a special tax regime for retail tax, submit a notification of the applicable tax regime to the state revenue authority at the location on paper or in electronic form, including through the" Electronic Government "web portal.
6. For taxpayers who have submitted notifications of the applicable tax regime before March 31, 2021 and meet the conditions for applying the regime as of March 1, 2021, the start date of the application of the special retail tax regime is March 1, 2021.
7. State revenue authorities keep records of small and medium-sized businesses recognized as participants in the pilot project on the basis of the submitted relevant notification of the applicable tax regime.