Since 1 January 2015 the new norm of the Tax code came into effect – Article 51-3.

According to this norm, the participants of foreign economic activity (FEA), when importing goods from third countries, have the right to change the deadline for the payment of indirect taxes on imported goods, if the following conditions are met: 

 1) the documents provided for by the customs legislation of the Customs Union and (or) customs legislation of the Republic of Kazakhstan were submitted to the customs authority – for the full customs clearance of such imported goods;

2) if the persons who, as a result of applying the risk management system established by the competent authority, are not referred to the category of persons who are not entitled to apply the changed deadlines for the payment of indirect taxes under the said Article.

The changed deadline for the payment of indirect taxes on the imported goods in accordance with Article 51-3 of the Tax Code is granted in the following way: the tax authority reflects the assessed amount of tax in the personal account on the 20th day of the month following the month in which the imported goods were released for domestic use in accordance with the customs legislation of the Customs Union and (or) customs legislation of the Republic of Kazakhstan.

For the implementation of this Article, the State Revenue Committee of the RoK Ministry of Finance developed the Rules for the application of risk management system for the purposes of changing the deadline for the payment of VAT and excise taxes on imported goods.

It should be emphasized that participants of foreign economic activities, except for three hundred major taxpayers subject to monitoring in accordance with Article 623 of the Tax Code, cannot be granted the right for changing the deadline for the payment of indirect taxes on imported goods according to the above Rules.

Also please note that alteration of the deadline for the payment of indirect taxes on imported goods under Article 51-3 of Tax code and alteration of the deadline for payment of VAT on imported goods under Article 249 of Tax code, effective up to 1 January 2017 according to Article 49 of the RoK Law “Concerning the Enactment of the Tax Code” No 100-IV dated 10 December 2008 are two different norms of the Tax code.