For tax purposes, subparagraph 65) of article 1 of the Tax Code defines the concept of electronic commerce in goods.
Electronic trade in goods is an entrepreneurial activity for the sale of goods to individuals, carried out through information technology through an online store and (or) an Internet platform, while observing the following conditions:
execution of transactions for the sale of goods is carried out in electronic form;
payment for goods is made by cashless payment;
the presence of its own service for the delivery of goods to the buyer (recipient), or the presence of contracts with persons engaged in cargo transportation services, courier and (or) postal activities.
Also, subparagraphs 29) and 30) of article 1 of the Tax Code give the concepts of an Internet platform and an online store.
According to subparagraph 10) of paragraph 1 of Article 88 of the Tax Code, taxpayers engaged in activities in the field of electronic commerce in goods are subject to registration as a taxpayer engaged in certain types of activities.
In accordance with paragraph 2 of Article 357 of the Tax Code, "the taxable amount of income of an individual entrepreneur applying a generally established taxation regime is determined in the following order:
the taxable income of an individual entrepreneur determined in accordance with Article 366 of the Tax Code,
minus
the taxable income of an individual entrepreneur engaged in electronic goods trading,
minus
the amount of income adjustment provided for in paragraph 1 of Article 341 of the Tax Code,
minus
the amount of tax deductions in the amount and manner specified in Article 342 of the Tax Code.
The taxable amount of income of an individual entrepreneur is reduced by the taxable income of an individual entrepreneur engaged in electronic trade in goods, if the income from the implementation of electronic trade in goods, taking into account the excess of the amount of the positive exchange rate difference over the amount of the negative exchange rate difference arising from transactions in such activities, is at least 90 percent of the income of an individual entrepreneur received collectively for tax period.
In case of non-compliance with this condition, an individual entrepreneur does not have the right to apply the provisions of paragraphs three and four of part one of this paragraph.
In accordance with paragraph 2 of Article 28 of the Tax Code, persons engaged in electronic trade in goods and applying the norms of the tax legislation of the Republic of Kazakhstan in terms of reducing the calculated amount of corporate income tax, reducing the taxable amount of income of an individual entrepreneur to the taxable income of an individual entrepreneur, reducing the taxable income of an individual to the taxable income of an individual entrepreneur, are required to provide information on such activities to the tax authority at the location in the order, terms and in the form, which are approved by the authorized body.