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 read more

[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).