The State Revenue Department for the Koksu district reports the following.
The coming year will be the beginning of the first stage of universal declaration - on December 10, 2020, the President signed the Law of the Republic of Kazakhstan "On Amendments and Additions to the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code). According to the norms of the document, from January 1, 2021, Universal declaration is introduced in the country.
The Tax Code provides that the introduction of universal declaration will take place in four stages.
This list will additionally include the following taxpayers:
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taxpayers who are not payers of value added tax, in the case of sale of goods that were received in the "Virtual Warehouse" module of the ESF IS to such taxpayers;
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✅ legal entities-residents (except for state institutions and state organizations of secondary education), non-residents operating in Kazakhstan through a branch, representative office, individual entrepreneurs, persons engaged in private practice, are not registered as payer of value added tax in the Republic of Kazakhstan on civil law transaction, the cost of which exceeds 1000 times the size of MCI, established by the law on Republican budget and valid on the date of such transaction.
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This sub-paragraph applies to the implementation of civil transactions between business entities, except in cases where the buyer is a person applying a special tax regime based on a patent, a simplified declaration or for peasant or farm farms;
⠀ ✅ taxpayers for the services of international transportation of goods.
At the same time, there are also cases in which it is not necessary to submit invoices.
Department of Public Services
revenue for the Koksu district