The state revenue Department for Uzunkol district, in order to clarify the provisions of the Code of the Republic of Kazakhstan "on taxes and other mandatory payments to the budget" (hereinafter - the Tax code) dated December 25, 2017 No. 120-VI ZRK, regarding the tax administration of electronic trade in goods, reports the following.
For tax purposes, subparagraph 65) of article 1 of the Tax code defines the concept of electronic trade in goods.
Electronic trade in goods is an entrepreneurial activity for the sale of goods to individuals, carried out through information technologies through an online store and (or) an Internet platform, while meeting the following conditions:
registration of transactions for the sale of goods is carried out in electronic form;
payment for goods is made by Bank transfer;
the presence of its own delivery service for goods to the buyer (recipient), or the presence of contracts with persons engaged in cargo transportation services, courier and (or) postal activities.
Also, sub-paragraphs 29) and 30) of article 1 of the Tax code define the concepts of an online 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 trade in goods are subject to registration as a taxpayer engaged in certain types of activities.
The registration as the taxpayer carrying out separate types of activity – electronic Commerce goods produced on the basis of the notification of the beginning or termination of a taxpayer engaged in certain types of activities, in the order determined by the Law of the Republic of Kazakhstan "About permissions and notifications", in accordance with the second subparagraph of paragraph 4 of article 88 of the Tax code.
This notification is submitted to the tax authority no later than three business days before the start of a particular type of activity.
Currently, the developed draft form of Notification of the beginning or termination of activities as a taxpayer engaged in certain types of activities - exchange operations with cash foreign currency by authorized organizations and electronic trade in goods (hereinafter - Notification) is sent for approval to the Ministry of national economy of the Republic of Kazakhstan.
After the Notification is approved and registered by the Ministry of justice of the Republic of Kazakhstan, the Notification must be received by the state revenue Department at the location of the individual entrepreneur or legal entity in hard copy.
In the future, it will be possible to submit Notifications in electronic form through the State database " E-Licensing "(hereinafter-GBD EL).
In addition, articles 89 and 90 of the Tax code establish the procedure for changing and supplementing the registration data of a taxpayer engaged in certain types of activities, as well as its removal from the registration register.
Thus, before the implementation of automated interaction with the state tax service AND the implementation of the Notification form in the IP of the Committee, the list of registered / de-registered taxpayers engaged in certain types of activities - electronic trade in goods (hereinafter-NP) The state revenue Department (hereinafter referred to as the state revenue Department) must send the taxpayer's registration date to the state revenue Department on a weekly basis, and then send it to the Committee by e-mail uafl@mgd.kz.
The state revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter the Committee) during the next working day will post a list of NP on the Internet resource Committee (tab E trade).
In accordance with paragraph 3 of article 293 of the Tax code, a taxpayer engaged in electronic trading of goods, reduce corporate income tax calculated in accordance with article 302 of the Tax code, 100 percent.
The provisions of this paragraph apply 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 operations on such activities, is not less than 90 percent of the total annual income. If this condition is not met, the taxpayer may not apply the provisions of this article.
According to subparagraph 2) of article 33 of the Law of the Republic of Kazakhstan "About introduction in action of the Tax code" (hereinafter - the Law) of December 25, 2017 No. 121-SAM VI (hereinafter - the Law) paragraph 2 of article 357 of the Tax code to 01 Jan 2020 operates as follows: "the taxable amount of income of an individual entrepreneur, applying generally established tax regime, determined in the following order:
the taxable income of an individual entrepreneur, specified in accordance with article 366 of the Tax code,
minus
taxable income of an individual entrepreneur engaged in electronic trade in goods,
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 procedure specified in article 342 of the Tax code.
The taxable amount of an individual entrepreneur's income is reduced by the taxable income of an individual entrepreneur engaged in electronic trade in goods if the income from 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 operations on such activities, amounts to at least 90 percent of the income of an individual entrepreneur received collectively for the tax period. If this condition is not met, an individual entrepreneur may not apply the provisions of paragraphs three and four of part one of this paragraph.
Article 48 of the Law also stipulates that individual entrepreneurs operating in the field of trade calculate the amount of individual income tax included in the cost of a patent by applying a rate of 2 percent to the object of taxation, with the exception of income received by non-cash payments, which are taxed at a rate of 1 percent.
Based on the above, registered NP are granted tax preferences in compliance with the provisions of the Tax code.
For the purposes of tax administration of NP, the Tax code provides for the following.
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, which are approved by the authorized body.
Currently, a draft order of the Minister of Finance of the Republic of Kazakhstan "On approval of forms, terms and Rules of providing information to persons engaged in electronic trading of goods and applying the provisions of the tax legislation of the Republic of Kazakhstan in terms of reducing the estimated amount of corporate income tax, reducing the taxable amount of income of an individual entrepreneur on the taxable income of an individual entrepreneur, reduction of the taxable income of individuals taxable income of an individual entrepreneur for such activities" (hereinafter - Project) and sent for approval to the Ministry of Finance of the Republic of Kazakhstan.
According to the Draft, a registered NP chooses the form of submission of information either by issuing an electronic invoice (hereinafter referred to as an e - invoice) for each completed transaction (daily) or by submitting information to taxpayers – annually. At the same time, if the NP decides to issue an ESF, the obligation to submit the form of information about concluded transactions does not arise.
In accordance with subparagraph 17) of article 24 of the Tax code second-tier banks and organizations executing certain types of banking operations shall be obliged to present to the taxpayers consisting on the registration account for the activities referred to in subparagraph 10) of paragraph 1 of article 88 of the present Code, data on presence of Bank accounts and their numbers, balances and cash flow on these accounts in the manner and terms established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan.
Paragraph 3 of article 28 of the Tax code, 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, time and form approved by the authorized body.
Based on the information received from NP, second-level banks and organizations engaged in certain types of banking operations, persons engaged in the transfer, transportation, delivery of goods in electronic trade of goods, as well as issued by NP ESF, automated Desk control will be performed to comply with subparagraph 65) of article 1, paragraph 3 of article 293 of the Tax code, subparagraph 2) of article 33 of the Law.
If you have any questions, please contact the UGD for Uzunkolsky district at the address: Uzunkol St. G. Musrepova house 25 and by phone 2-16-83.