The Department of State Revenue for Zhambyl region brings to your attention information on accompanying invoices for goods, that is, they are called AIG.
The accompanying consignment note for goods (AIG) is a document designed to control the movement of goods. A document drawn up in electronic form in the cases, in the manner, in the form and within the time limits established by the Tax Code.
I would like to dwell on the prerequisites for the introduction of the AIG:
- Commitment to the EAEU countries in connection with the accession of the Republic of Kazakhstan to the WTO.
- The presence of shadow turns.
- The 39th step of the National Plan, which says about the integration of the customs and tax system.
-Signing of an agreement with the EAEU countries on the mechanism of traceability of goods.
What are our goals:
- Preventing the export of goods from the List of WTO exemptions to the EAEU countries.
- Tracking for tax purposes from the moment of import of goods into the territory of the Republic of Kazakhstan to its sale.
- Reduction of shadow turnover, suppression of "false import", "false transit". With the help of the SNT, the facts of false import/export will be reduced to zero. The AIG when moving goods within the EAEU is issued by the recipient/supplier of goods who is a resident of the Republic of Kazakhstan. It will be impossible to issue a AIG to liquidated enterprises, deceased persons or prohibited goods.
- Prompt identification of fictitious transactions and response based on a risk management system.
The requirement for registration of the AIG is established by Article 176 of the Tax Code, the norm was adopted in 2017. with a period of introduction from 01.01.2020. As you all know, the timing of the start of the use of the AIG has been postponed to 2021. It was decided to make a gradual transition to the design of the SNT. To date, a pilot project on AIG is operating on the territory of the Republic of Kazakhstan. The pilot project is designed to ensure that taxpayers adapt to working with the AIG, set up their accounting systems and interactions with suppliers and buyers.
With the introduction of the AIG, the process of passing through checkpoints will be simplified, since at the time of crossing the State Border, it will be enough for the carrier to tell the employee of the state revenue agency the registration number of the AIG (issued in the ESF IS before the start of the crossing) or the BIN / TIN of the recipient of the goods.
It is noteworthy that administrative liability measures are not applied during the Pilot Project!
Since the start of the Pilot Project, the state revenue authorities have been conducting large-scale explanatory work on the implementation of the AIG on an ongoing basis in the form of round tables, meetings with taxpayers, online seminars, webinars via zoom, Instagram, mailing information messages on Facebook social networks, publications in the media.
At all automobile checkpoints, information stands contain materials on the implementation of the pilot project on the AIG, there are also banners on the AIG.
Explanatory seminars on the topic "Questions and Answers on the AIG " are held weekly on Thursdays with taxpayers through a ZOOM conference.