LLP “Первый пивзавод”. On introducing additional amendments to the Tax Code concerning the exemption of exported products, taking into account the provisions of Articles 238, 461, 538 and 545.
Response: The proposal was supported in principle. It was noted that, where there are unresolved provisions, Articles 238, 461, 538 and 545 require further review. The applicant was invited to submit a detailed explanatory note, after which the proposals will be considered for inclusion in the package of amendments currently undergoing interagency approval.
2. Sabina Darushova, representative of the Department of Foreign Economic Activity. Why do goods and vehicles released through the “green channel” still require manual intervention by a customs inspector, removal of a mark in the system, and placement of the inspector’s personal seal? When will full integration of the customs authorities’ information systems be ensured and data synchronization issues with customs posts eliminated?
Response: The issue was acknowledged as relevant. It was noted that synchronization issues between the information systems and customs posts persist. Full integration is expected to become operational after completion of the required system modifications, tentatively by December.
3. Sabina Darushova, representative of the Department of Foreign Economic Activity. How will the problem of delays on the part of the Situation Centre and the lack of an opportunity to promptly contact its employees be resolved?
Response: It was explained that the Situation Centre has been relocated to new premises. Technical configuration of the systems and the establishment of a dedicated call centre are currently underway. Once these activities are completed, improved operational communication and reduced delays are expected.
4. Sabina Darushova, representative of the Department of Foreign Economic Activity. Will Telegram chats be restored for prompt communication between foreign economic activity participants and the State Revenue Committee (SRC) when technical problems arise? Following the submission of a transit declaration, there is no feedback from the customs authorities and no notifications are received regarding the appointment of a customs inspection. In some cases, the document is not generated in PDF format. Where should applicants turn when such problems occur? Is it possible to ensure automatic notification of foreign economic activity participants about the appointment of customs inspection, examination, or customs expertise?
Response: The issue was taken into consideration. The need to restore prompt feedback channels, including Telegram chats, until the systems are fully operational was noted. The possibility of automatically notifying foreign economic activity participants about the appointment of inspection, examination, or customs expertise will also be considered.
5. Sabina Darushova, representative of the Department of Foreign Economic Activity. How justified is the referral of goods with zero or low customs duty rates for customs expertise if this results in cargo delays and additional costs for businesses?
Response: The issue was accepted for further consideration. It was noted that such cases require an assessment of the justification for ordering an expert examination, as unjustified inspections result in cargo downtime and additional business costs.
6. Sabina Darushova, representative of the Department of Foreign Economic Activity. Why was a vehicle belonging to individual entrepreneur Fomina, travelling in transit to the Russian Federation, held in the Zhetisu Region for approximately 40 days, while the submitted appeals were forwarded to lower-level authorities for consideration?
Response: The applicant was requested to provide all supporting materials and documents relating to the specific case. The issue will be reviewed separately, taking into account the circumstances of the transit, previously submitted appeals, and the reasons for extending the review period.
7. Sabina Darushova, representative of the Department of Foreign Economic Activity. What procedure and from what date should passenger cars imported by individuals for personal use be cleared: under a passenger customs declaration or a goods declaration? Is a change in the procedure for payment of customs duties, the initial registration fee, and issuance of the Vehicle Type Approval/Safety Certificate planned?
Response: It was explained that the new rules were expected to take effect on September 1; however, their implementation depends not only on the customs authorities but also on the adoption of relevant regulatory acts by other government bodies. Once the relevant documents are adopted, individuals importing vehicles for personal use will clear them using a passenger customs declaration. Changes to the procedure for payment of the relevant charges are also planned.
8. Individual Entrepreneur Ulbosyn. Is simplification of accounting planned for micro- and small businesses applying a special tax regime?
Response: Work on this issue is underway. It was noted that the current accounting requirements are complex for small businesses and entail additional costs. The Ministry is considering the possibility of simplifying accounting requirements for micro- and small businesses; however, the draft proposals are still under development.
9. Participant of the Alatau Special Economic Zone (SEZ). Are amendments to Order No. 466 planned with regard to the list of goods?
Response: The issue was taken into consideration. The applicant was invited to submit the initiative in writing to the Ministry of Finance in order to assess the scale of the problem and determine the priority of introducing the relevant amendments.
10. Participant of the Alatau Special Economic Zone (SEZ). Is it possible to establish an exhaustive list of documents confirming the origin of waste paper so that state revenue authorities do not request additional documents beyond the established list?
Response: The issue was recorded for further consideration. The possibility of establishing a clear list of documents will be examined in order to prevent unjustified requests for additional documents beyond those necessary.
11. LLP “Philip Morris Kazakhstan”. Is improvement and further detailed development of legislation in the field of transfer pricing planned?
Response: It was explained that work to improve legislation in the field of transfer pricing is underway. Discussions with international consultants are planned, followed by further adaptation of the relevant approaches taking into account international practice.
12. LLP “Philip Morris Kazakhstan”. Will additional methodologies and subordinate regulations be developed for applying transfer pricing legislation to specific industries and types of goods?
Response: It was noted that, in addition to the main law, methodologies are applied to specific industries and types of goods. Work on developing such methodologies will continue, since it is not possible to comprehensively regulate all transfer pricing specifics solely at the legislative level.
13. Is it possible to simplify the procedure for submitting an ST-1 application and establish in advance an exact list of the required documents in order to prevent applications from being repeatedly returned for revision?
Response: The issue was accepted for consideration. The applicant was invited to provide a specific case describing the stages of the application process and the reasons for returning the application for revision. After reviewing the situation, instructions will be given to examine the problem step by step.
14. Why are consultants unable to provide applicants with unambiguous information on the list of documents required to submit an application?
Response: The problem was acknowledged. To eliminate ambiguity, specific cases in which consultants were unable to provide applicants with an exact list of required documents need to be reviewed.
15. Maria Denisenko, Individual Entrepreneur, FinWell Group. Why does the automatic calculation algorithm in the 910.00 tax return incorrectly calculate social payments, and how will this problem be resolved?
Response: The issue was accepted for consideration. It was noted that the problem will be discussed further jointly with the Ministry of Labour, as it concerns the calculation of social payments.
16. Maria Denisenko, Individual Entrepreneur, FinWell Group. When will financing of private schools in the Almaty Region from the local budget begin?
Response: It was explained that the issue falls within the competence of local executive bodies and concerns financing from the local budget. At the same time, it was noted that education is a priority area and the issue requires separate consideration by the competent authorities.
17. Maria Denisenko, Individual Entrepreneur, FinWell Group. Will financing for private schools for September be provided before October so that entrepreneurs do not have to pay salaries out of their own funds?
Response: No specific commitment regarding the timing was made. It was noted that previous delays were related to the digitization and verification of funding volumes. The issue requires additional consideration together with the local executive body.
18. Through which information system or mobile application should business entities remove labelled beer from circulation when selling it at retail?
Response: It was explained that the issue concerns product labelling and digital tracking. An explanatory online session involving the labelling operator and the State Revenue Committee is planned, during which businesses will be informed about the procedure to be followed when selling beer at retail.
19. Will penalties be imposed if a business is unable to remove beer from circulation due to an information system failure or the absence of a clear procedure?
Response: It was explained that if the violation is caused by the malfunction of information systems or the absence of a clear procedure, penalties should not be imposed.
20. LLP “Firma Evroservice-IST”. Clarification of Article 474 of the Tax Code of the Republic of Kazakhstan, specifically paragraph 28, regarding the application of VAT exemption to the sale of medicinal products by a healthcare entity. Can healthcare entities holding a licence for pharmaceutical activities apply the VAT exemption when selling medicinal products?
Response: The issue requires additional legal analysis, taking into account the taxpayer’s status, the availability of a licence for pharmaceutical activities, the type of medicinal products being sold, and the conditions for applying Article 474 of the Tax Code. If the established requirements are confirmed to be met, the VAT exemption may be applied; otherwise, the sale is subject to taxation under the generally established procedure.
21. Maria Denisenko, Individual Entrepreneur, FinWell Group. Based on which regulatory legal act does the 910.00 form apply an algorithm for calculating social contributions (SC) without deducting mandatory pension contributions (MPC) from income?
Response: The issue was accepted for consideration. It is necessary to compare the current automatic calculation algorithm in Form 910.00 with the provisions of the Social Code and the Rules for Preparing Tax Returns. Based on the analysis, it will be determined whether the algorithm requires adjustment or whether amendments to the rules for completing the form are necessary.
22. Maria Denisenko, Individual Entrepreneur, FinWell Group. Bringing the automatic calculation algorithm for social contributions in Form 910.00 into compliance with paragraph 2 of Article 245 of the Social Code of the Republic of Kazakhstan, or introducing corresponding amendments to the Rules for Preparing Tax Returns for Form 910.00 by providing a separate line/mechanism for determining the social contribution base after deduction of mandatory pension contributions.
Response: The proposal was accepted. The issue will be considered jointly with the Ministry of Labour and relevant departments. If a discrepancy is confirmed, two possible solutions may be considered: adjustment of the automatic calculation algorithm or amendments to the Rules for Preparing Form 910.00 to introduce a separate mechanism for determining the social contribution base.
23. LLP “Компания Живой мир”. A significant share of the company’s turnover is generated through imports, while a substantial amount of taxes is paid directly upon the importation of goods. However, the final Tax Burden Ratio (KNN) calculated under the formula is low and does not fully reflect the taxes actually paid by the company. How are import-related tax payments taken into account when calculating the KNN so that the final indicator objectively reflects the actual tax burden of a company whose turnover is based on an import model?
Response: The issue requires additional analysis taking into account the specifics of an import-based turnover model. When assessing the tax burden, actual tax payments, including taxes paid upon the importation of goods, should be taken into account. At the same time, if the current KNN formula does not objectively reflect the tax burden of importers, the issue may be considered for possible improvement of the assessment methodology.