The State Revenue Department for the city of Kostanay informs that the Tax Code of the Republic of Kazakhstan provides for corporate/individual income tax benefits for taxpayers engaged in electronic trade in goods via the Internet.
At the same time, it is necessary to meet the following conditions:
1. registration of transactions for the sale of goods is carried out in electronic form;
2. payment for goods is made by non-cash payment;
3. 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.
At the same time, the income from the implementation of electronic trade in goods should be at least 90% of the total annual income. If these conditions are not met, the taxpayer does not have the right to apply tax benefits.
In order to receive benefits for persons engaged in electronic commerce, it is necessary to register as an individual entrepreneur or a legal entity and send a notification to the state revenue authorities about the beginning or termination of activities as a taxpayer engaged in certain types of activities.
Persons engaged in the transfer, transportation, delivery of goods in the electronic trade of goods provide information at the request of the tax authority in the manner, terms and in the form approved by the authorized body.
Department of State Revenue for the city of Kostanay