Electronic commerce

Electronic commerce

According to paragraph 1-1 of Article 68 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), in order to modernize and improve tax administration, tax authorities have the right to implement (implement) pilot projects providing for a different procedure for tax administration and fulfillment of tax obligations by taxpayers.

The purpose of this pilot project is:

Formation of a client-oriented approach in tax administration; elimination of errors and simplification of the fulfillment of tax obligations by individual entrepreneurs applying special tax regimes;

uniform distribution of the tax burden during the tax period.

The participants of the pilot project are:

The operator is an individual entrepreneur or a legal entity that has concluded an agreement on granting the right to sellers to carry out electronic trade in goods through an electronic trading platform, who has submitted an application for participation in the pilot project of the SRC of the Ministry of Finance of the Republic of Kazakhstan;

The seller is an individual entrepreneur who carries out electronic trade in goods through an electronic trading platform, uses the SNR UD or SNR PH, has a current account with a partner bank and has submitted an application for participation in the pilot project to the Operator;

Partner Bank (Second–tier bank);

The operator submits information to the SRC of the Ministry of Finance of the Republic of Kazakhstan on the amounts of sale and the amounts of return of the seller's goods on the electronic trading platform.

The SRC of the Ministry of Finance of the Republic of Kazakhstan sends information to the partner bank for subsequent push notification of the amounts of taxes payable to the budget.

Department of State Bodies for the district of Beimbet Mailin