Dear taxpayers, considering that a mandatory procedure for issuing ANs[1] will be introduced in the nearest future, more and more frequently we are receiving inquiries on how the issue procedure is going to take place and who will be obliged to issue ANs.

In this regard, we would like to inform that a draft Order “On introducing amendments to the Order of the First Deputy Prime-Minister of the RoK[2] – the Minister of Finance of the RoK No. 1424 dated 26 December 2019 “ On approval of the List of goods subject to the obligation to issue ANs, as well as the Rules for issuing ANs and their circulation” (hereinafter –the Order) is published at “Open Regulatory Acts (egov)” web site.

According to the Order, in connection with proposals received from the representatives of business community, associations and taxpayers, to ensure a “soft” transition to the implementation of ANs and to provide taxpayers with an adaptation period, it is proposed to postpone the mandatory application of ANs, to be implemented step-by-step during the first half of 2021.

As it is known, Article 176 of the Tax Code[3], regulating the compliance with the procedure for issuing ANs came into force from January 1, 2020.

According to paragraph 2 of Article 176 of the Tax Code, the obligation to issue ANs arises on occurrence of the following:

1) when goods are moved, sold and (or) shipped within the territory of the RoK – no later than the day of the beginning of the movement, sale and (or) shipment of goods;

2) when goods are imported to the RoK territory:

– from the territory of the states that are not members of the EAEU[4], – no later than the day following the day of release of goods for free circulation;

– from the territory of the EAEU member states – no later than the day preceding the day of crossing the State border of the RoK;

3) when goods are exported from the territory of the RoK to the territory of states that are not members of the EAEU, and member states of the EAEU – no later than the day the movement, sale and (or) shipment of goods begins.

The goods which are subject to the obligation to issue ANs according to the Order, taking into account the “Draft amendments to the Order” are listed below:

No	Commodity	Start date for ANs issuing
1.	Biofuel, the production and circulation of which is regulated by the Law of the RoK dated November 15, 2010 “On state regulation of the production and circulation of biofuel”	1 January 2020
2.	Ethyl alcohol and (or) alcoholic products, the production and circulation of which is regulated by the Law of the RoK dated July 16, 1999 “On state regulation of the production and circulation of ethyl alcohol and alcoholic products”	1 March 2021
3.	Certain types of petroleum products, the production and circulation of which is regulated by the Law of the RoK dated July 20, 2011 “On state regulation of the production and circulation of certain types of petroleum products”	1 March 2021
4.	Tobacco products, the production and circulation of which is regulated by the Law of the RoK dated June 12, 2003 “On state regulation of the production and circulation of tobacco products”	1 March 2021
5.	Goods the names and EAEU CN FEA[5] codes of which are included in the List of exceptions[6] (other than those specified in paragraph 9 of this List)	1 July 2021
6.	Goods imported into the territory of the RoK from the territory of the EAEU member states	1 March 2021
7.	Goods exported from the territory of the RoK to the territory of the EAEU member states	1 March 2021
8.	Goods subject to labelling in accordance with international treaties and legislation of the RoK	1 July 2021
9.	Goods the names and EAEU CN FEA codes of which are included in the List of exceptions, and for which electronic invoices are issued through the “Virtual warehouse” module of the information system of electronic invoices	1 May 2021

Obligations to issue ANs apply to almost all taxpayers, since the obligation to issue this document arises upon any movement (sale, purchase, movement, etc.) of such widespread categories of commodities as the goods from the Exceptions List, as well as upon import and export.

The official web site of SRC MF RK[7] informs that starting from 1 November 2020 a pilot project for ANs issuing is planned to be launched.

The pilot project will be implemented until the mandatory introduction of ANs. No administrative sanctions will be applied during the pilot project.

To issue an AN, one must get registered in the EIIS[8] by signing an Agreement for using EIIS with the help of an EDS which can be obtained in the Population Service Centres. Registration and work in the EIIS are free of charge.

The pilot project is designed to allow taxpayers to adapt to working with ANs, set up their accounting systems and interactions with suppliers and buyers.

The participants of the pilot project are entities that carry out:

• activities for the production and (or) sale of ethyl alcohol and alcoholic products;
• activities for the production and (or) sale of certain types of oil products;
• activities for the production and (or) sale of tobacco items;
• import of goods to the RoK territory from the member states of the EAEU;
• export of goods from the RoK territory to the member states of the EAEU;
• import of excisable goods to the RoK territory from the territory of the states that are not members of the EAEU;
• export of goods from the list of exceptions and (or) excisable goods from the territory of the RoK to the territories of the states that are not members of the EAEU;
• activities for selling goods from the list of exceptions;
• activities for selling goods for which electronic invoices are issued by means of the virtual warehouse;
• sale of gold-bearing products;

The territorial state revenue authorities assigned responsible employees to clarify issues related to ANs. Mailing addresses have been created to which taxpayers can send their questions of a methodological nature.

There is a customer support service to clarify technical issues – esfsd@mgd.kz
for methodological issues:

snt@mgd.kz
sntakmola@mgd.kz
snt@taxaktub.mgd.kz
snt@taxalmaty.mgd.kz
snt@taxatyrau.mgd.kz
snt@taxeast.mgd.kz
snt@taxgalmaty.mgd.kz
snt@astana.mgd.kz
shymkent_snt@taxsouth.mgd.kz
zhambyl_snt@taxtaraz.mgd.kz
snt@taxwest.mgd.kz
snt@taxkrg.mgd.kz
k.snt@kgd.gov.kz
snt@taxkzil.mgd.kz
mangystau.snt@kgd.gov.kz
pvl_snt@taxpavlodar.mgd.kz
snt@taxsko.mgd.kz
snt@taxsouth.mgd.kz

SRC MF RK web site, EIIS section, contains the Developer kit for finalizing taxpayers’ accounting systems, Technical description of the AN structure, EIIS User’s Guide which, among other things, demonstrates step-by-step filling of an AN form.

Below we attach a link to a video tutorial for filling an AN for imported goods.

video-tutorial

[1] Accompanying notes in respect of goods.

[2] Republic of Kazakhstan.

[3] Code of the RoK No. 120-VI dated 25 December 2017 “On Taxes and Other Obligatory Payments to the Budget” (Tax Code).

[4] Euro-Asian Economic Union.

[5] Commodity nomenclature of foreign economic activity of the EAEU.

[6] The list of goods for which the RoK, in accordance with the obligations assumed as a condition for joining the World Trade Organization, applies import customs duty rates that are lower than those of the EAEU Uniform Customs Tariff, approved in accordance with an international treaty to which the RoK is a party.

[7] State Revenue Committee of the Ministry of Finance of the RoK.

[8] “Electronic invoices” information system.