Pursuant to the Agreement on Eurasian Economic Union dated 29 May 2015, when goods are imported to Kazakhstan from the member states of the EAEU , indirect taxes are levied by the tax authorities of that member state to which the goods are imported, Zakon.kz informs with reference to the State Revenue Department of Zhetysu district of Almaty city.
As the Tax Office explains, when goods are imported to Kazakhstan from the EAEU countries (Russia, Belarus, Armenia, Kyrgyzstan), the taxpayer is obliged to submit to the tax authority at the place of his location (residence) a declaration on indirect taxes for the goods imported, issued both on paper and electronically, or electronically not later than the 20th day of the month following the tax period.
VAT is paid at the taxpayers’ place of location (residence) not later than the 20th day of the month following the tax period.
Simultaneously with the declaration, the taxpayer-importer must submit to the tax authority an application regarding the import of goods and payment of indirect taxes issued on paper (in four copies) and in electronic form, or in electronic form.
The Application must be accompanied by documents confirming import and payment of indirect taxes (bank statement confirming the fact of payment of indirect taxes, shipping documents, agreements (contracts), invoices, etc.). When the declaration and application are submitted only electronically, the mentioned documents do not have to be presented.
A declaration on paper and in electronic form, an application on paper (in four copies) and in electronic form should be submitted by importers with VAT exemption or otherwise in cases of making changes and additions to the application for the import of goods and payment of indirect taxes and increasing the price of imported goods after expiry of the month in which such goods were entered in the books.