On taxes and other obligatory payments to the budget (Tax Code)

Article 367. Payers

1. VAT payers are:

1) persons registered for VAT in the Republic of Kazakhstan:

individual entrepreneurs, professionals with a private practice;

resident legal entities, except for state institutions and state-run secondary educational institutions;

non-residents operating in the Republic of Kazakhstan through their structural units;

2) persons importing goods into the territory of the Republic of Kazakhstan in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan;

3) foreign companies provided for by Section 25 of this Code.

2. VAT registration is performed in accordance with Articles 82 and 83 of this Code.

Footnote. Article 367 as amended by the Law of the Republic of Kazakhstan dated 24.05.2018 No. 156-VI (shall be enforced from 01.01.2018); dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2022).



Article 368. Taxable items

Items subject to VAT are:

1) taxable turnover;

2) taxable import.
Article 369. The definition of taxable turnover

1. Taxable turnover shall be:

1) the turnover made by the VAT payer on the sale of goods, works, services, except the non-taxable turnover specified in Article 370 of this Code.

In case of non-compliance with the requirements established by Article 197 of this Code, the turnover previously exempted from taxation when transferring property into financial leasing shall be recognized as taxable turnover retrospectively from the date of the completed sales turnover;

2) the turnover made by the VAT payer from the purchase of works, services from a non-resident in accordance with Article 373 of this Code;

3) turnover in the form of residual goods. Unless otherwise provided by this subparagraph, turnover in the form of residual goods shall be recognized as goods for which the VAT has been accounted for as a VAT attributable to offset, and which belong by ownership right to the VAT payer upon deregistration for value added tax:

with the submission of liquidation tax reporting for value added tax - as of the date preceding the date of filing this reporting;

by decision of the tax authority - on the date indicated in paragraph 6 of Article 85 of this Code.

The turnover provided for by this subparagraph shall not include the tax-free turnover specified in subparagraph 3) of Article 370 of this Code.

The provision of this paragraph shall not apply when a legal entity is deregistered for VAT in connection with its reorganization, provided that all newly created legal entities established as a result of merger or a legal entity to which another legal entity (legal entities) individuals) joined after the reorganization are VAT payers.

2. For the purposes of this Section, the goods include fixed assets, intangible and biological assets, investments in immovable property and other property, except for:

works, services;

money, including advance payments, in national and foreign currencies.