The Department of state revenue for the Koksu district, within the framework of tax administration of registered subjects of electronic trade in goods, reports the following.
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 functionality 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 implemented in the is INIS, as well as in the State database "E-licensing" (hereinafter – GBD EL).
In connection with the above, informs about the possibility of submitting a Notification in electronic form via the GDB EL.
Head of the Department of internal Affairs for the Koksu district
B. Kasymova