1. What is the export of goods?
Export of goods is the exportation of goods from the customs territory of the Eurasian Economic Union, carried out under the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan.
2. At what rate the exportable goods turnover is subject to tax?
The exportable goods turnover, with the exception of the turnover from the sale of goods, provided for in Article 394 of the Tax Code, is taxed at a zero rate.
3. What VAT rate is applied when exporting goods in the Eurasian Economic Union?
When exporting goods from the territory of the Republic of Kazakhstan to the territory of another member state of the Eurasian Economic Union, a zero VAT rate is applied.
4. Who has the right to apply the simplified VAT refund procedure?
The following VAT payers have the right to apply the simplified VAT refund procedure, who have submitted VAT declarations with an indication of the requirement to refund the amount of excess VAT and do not have an unfulfilled tax obligation to submit tax returns as of the date of submission of the VAT declaration:
1) consisting of at least twelve consecutive months on tax monitoring;
2) manufacturers of own-produced goods, the list of which is approved by the authorized body in the field of regulation of trade activities in agreement with the authorized body and the authorized body in the field of tax policy.
5. What is the term for the simplified VAT refund procedure?
A simplified refund of the amount of excess VAT is made within fifteen working days after the expiration of the last date established by the Tax Code for submitting a VAT return for the tax period to the tax authority, which specifies the requirement to return the amount of excess VAT.
6. For what goods is the excess VAT refunded to suppliers of goods sold on the territory of FEZ?
The refund of the excess VAT to the suppliers of goods sold on the territory of FEZ is made in terms of the imported goods actually consumed in the implementation of activities that meet the goals of creating the FEZ.
7. What is a document confirming international transportations when transporting goods in international road traffic?
The document confirming international transportation for the transportation of goods in international road traffic is the consignment note.
8. What is the VAT rate for international transportation services?
The international transportation services turnover is taxed at a zero VAT rate.
9. On account of what taxes and payments is the excess of non-refundable VAT credited?
Non-refundable excess VAT is counted against forthcoming VAT payments.
10. What is the grounds for refunding excess VAT?
The grounds for refunding the amount of excess value added tax are:
1) an act of a tax audit confirming the authenticity of the amount of excess value added tax presented for refund, considering the results of its appeal (when appealing by a taxpayer);
2) conclusion to the tax audit act
11. Regarding which taxpayers a thematic inspection is carried out to confirm the accuracy of VAT amounts using a risk management system
A thematic inspection to confirm the accuracy of the amount of excess VAT is carried out using a risk management system in relation to a taxpayer who submitted:
a tax statement in connection with his application of paragraphs 1 and 2 of Article 432 of this Code;
demand for return of the amount of excess VAT indicated in the VAT return
12. The concept of permanent sale of goods, works, services that are taxed at a zero rate?
The permanent sale of goods, works, services taxed at a zero rate includes the sale of goods, performance of works, and the provision of services taxed at a zero rate, carried out during three consecutive tax periods, at least once in every quarter. At the same time, such a sale in each of the specified tax periods is recognized as a permanent sale.
13. How is the amount of taxable turnover determined when exporting goods?
The amount of taxable turnover when exporting goods is determined on the basis of the value of the goods sold based on the prices and tariffs applied by the parties to the transaction, unless otherwise provided by Article 443 of the Tax Code and the legislation of the Republic of Kazakhstan on transfer pricing.
14. In case of elimination of violations revealed by the results of the «Pyramid» analytical report, the direct suppliers in respect of which taxpayers being inspected do not apply the provisions regarding non-refund of VAT on the suppliers of the inspected taxpayer, for which violations were revealed based on the results of the analysis of the «Pyramid» report (subparagraph 2 of the first part of paragraph 12 of Article 152 of the Tax Code)?
The provisions of subparagraph 2) of part one of paragraph 12 of Article 152 of the Tax Code shall not apply in case of elimination of violations revealed by the results of the "Pyramid" analytical report by the direct suppliers of the following taxpayers being audited:
those who have the right to apply a simplified procedure to refund the amount of excess VAT;
those who implement an investment project within the framework of the republican industrialization map approved by the Government of the Republic of Kazakhstan, the cost of which is at least 150,000,000 times the monthly calculation index established by the law on the republican budget and effective as of January 1 of the relevant financial year;
those who carry out activities under a subsoil use contract concluded in accordance with the legislation of the Republic of Kazakhstan and having an average tax burden of at least 20 percent, calculated for the last 5 years preceding the tax period in which a claim was made to return the amount of excess VAT;
those who carry out exploration and (or) production of hydrocarbons at sea under a production sharing agreement