Department of State Revenues of the Zhambyl Region dated December 10, 2020 of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget"
Law No. 382-VI "On Amendments and Additions to the Code of the Republic of Kazakhstan (Tax Code)" and "On Taxes and Other Mandatory Payments to the Budget".
In connection with the signing of the Law "On the entry into force of the Code of the Republic of Kazakhstan (Tax Code)" on the main changes in the tax legislation on value added tax. Changes in subparagraph 38) of Article 394 of the Tax Code.
It will come into force on January 1, 2020.
The sale of distributors and components is exempt from VAT (now they are exempt from the sale of vehicles and agricultural machinery, as well as imports. Adding a new subparagraph 47 of Article 394 of the Tax Code)
Effective January 1, 2021
This clause provides for exemption from VAT for goods produced and sold in the implementation of priority activities in the territory of special economic zones, while observing certain conditions provided for in this clause. This exemption is granted for all SEZs.
With VAT exemption:
Add a new subparagraph 49) of Article 394 of the Tax Code.
Effective January 1, 2022
On the services of a designated operator for the transit of international mail from designated operators of other member countries of the Universal Postal Union through the territory of the Republic of Kazakhstan, drawn up in a single document in accordance with the acts of the Universal Postal Union;
Adding a new subparagraph 50) of Article 394 of the Tax Code.
Valid until January 1, 2023.provision of services by road only in urban (rural), suburban, intradistrict, interdistrict (interdistrict intercity) transport, as well as in the implementation of socially significant trams.
Application of additional VAT accounting
On amendments to subparagraph 2) of paragraph 1 of Article 411 of the Tax Code
Valid from January 1, 2020 to January 1, 2023.
The list of activities subject to additional VAT accounting has been supplemented by the following activities:
production of cotton fiber, cotton fiber;
yeast production;
production of chocolate, sugar confectionery, biscuits and confectionery from long-term storage flour, subject to the conclusion of an agreement by the taxpayer in the manner determined by the authorized body in the field of agro-industrial complex development;
sugar production from sugar beet ESF record
Addition to subparagraphs 7), 8) and 9) of paragraph 1 of Article 412 of the Tax Code
Valid from April 1, 2021
The list of taxpayers who are required to submit an ESF is supplemented by the following categories:
taxpayers who are not VAT payers, in the event of the sale of goods received in the ESF Virtual Warehouse module, to such taxpayers;
resident legal entities (except for small businesses and state organizations of secondary education), non-residents operating in the Republic of Kazakhstan through branches, representative offices, individual entrepreneurs, individuals engaged in private practice, not registered as VAT payers under civil law transactions for an amount exceeding 1000 MCI.Taxpayers - for international cargo transportation services.