Accompanying bill of lading for goods (SNT)- shipping document, including confirming the shipment of goods to the taxpayer.
The norms on the SNT are included in the tax legislation by the new Tax Code of 2017 with the introduction from January 1, 2020.
In accordance with article 176, the tax authorities monitor compliance with the procedure for issuing accompanying invoices for goods:
when moving, selling and (or) shipping goods across the territory of the Republic of Kazakhstan
when importing goods into the territory of the Republic of Kazakhstan
when exporting goods from the territory of the Republic of Kazakhstan
Prerequisites for the introduction of the SNT are obligations to the EAEU countries in connection with the accession of the Republic of Kazakhstan to the WTO, the presence of shadow turnover, the 39th Step of the National Plan, the signing of an Agreement with the EAEU countries on the traceability mechanism.
The objectives of the introduction of the SNT are:
Preventing the export of goods from the List of WTO exemptions to the EAEU countries.
Tracking for tax purposes from the moment of importation of goods into the territory of the Republic of Kazakhstan to its sale.
Reduction of shadow turnover, suppression of "false import", "false transit".
Prompt identification of fictitious transactions and response based on SUR.
Goods that are subject to the obligation to issue a SNT :
Goods from the List of WTO Exemptions (3,7 thousand HS codes)
(Decision of the EEC Council of 14.10.2015 No. 59)
Alcoholic beverages (327 HS codes)
Certain types of petroleum products (30 HS codes)
Goods for which the ESF is issued in the VS module (393 HS codes) (Order of the Ministry of Finance of the Republic of Kazakhstan 384 dated 23.04.2019)
Goods imported into the territory of the Republic of Kazakhstan from the territory of the EAEU
Goods exported from the territory of the Republic of Kazakhstan to the territory of the EAEU member states.
Prospects for the introduction of the SNT:
ensuring the completeness of VAT receipts for imported goods;
exclusion of the facts of importation of goods to persons who are not related to import;
obtaining online information about the movement of goods and maintaining up-to-date statistics of mutual trade;
automation of business processes within the framework of administration ;
creating equal competitive conditions by reducing "gray" imports;
ensuring the traceability of goods;
the ability to identify cover goods
Objectives of the implementation of the Pilot project on the SNT
Ensuring a step-by-step transition to the design of the SNT without the application of penalties.
Setting up accounting systems for NP
Establishing business processes within the framework of interaction.
Getting feedback from taxpayers.
Perfecting the functionality of the IS ESF.