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

Article 376. Turnover from the sale (purchase) under a freight forwarding agreement

The performance of works, rendering of services, set forth in a freight forwarding agreement, by the carrier and (or) other suppliers for a party that is the client under a freight forwarding agreement, are not the freight forwarder’s turnover from the sale.

Works performed, services rendered as set forth in a freight forwarding agreement, the place of sale of which is the Republic of Kazakhstan, are the freight forwarder’s turnover from the purchase of works, services from a non-resident, in case the freight forwarder purchases them from the non-resident for a party that is the client under a freight forwarding agreement.
Article 377. Turnover from the sale (purchase) as a result of trust management of property

The sale of goods, performance of works, rendering of services, the purchase of goods, works, services by a trust manager under a trust management agreement or in other cases of trust management of property are the trust manager’s turnover from the sale (purchase).
Article 378. The place of sale of goods, works, services

1. For the purposes of this Section, the Republic of Kazakhstan shall be recognized as the place of sale of goods if:

1) transportation of goods starts in the Republic of Kazakhstan – with regard to goods transported (shipped) by a supplier, recipient or third party;

2) goods are transferred to a recipient in the territory of the Republic of Kazakhstan - in other cases.

2. For the purposes of this Section, the Republic of Kazakhstan shall be recognized as the place of sale of works, services if:

1) works, services are directly related to immovable property located in the territory of the Republic of Kazakhstan.

The location of immovable property is the place of state registration of rights to immovable property or the place of its actual location in case of no obligation for state registration of such property.

For the purposes of this article, buildings, structures, perennial plantations and other assets firmly fixed to land, i.e. items that cannot be relocated without causing incommensurable damage to their designated purpose, as well as pipelines, power lines, space facilities, an enterprise as a property complex are recognized as immovable property. In this case, for the purposes of this article, assets not classified as immovable property in this subparagraph are recognized as movable property;

2) works, services related to movable property are actually performed, rendered in the territory of the Republic of Kazakhstan.

Such works, services include: installation, assembly, repair, maintenance;

3) services are related to those in the sphere of culture, entertainment, science, art, education, physical culture or sports and shall be actually rendered in the territory of the Republic of Kazakhstan.

For the purposes of this Subparagraph, entertainment services include recreational and leisure activities that are provided at entertainment establishments including gambling establishments, nightclubs, cafe-bars, restaurants, Internet cafes, computer clubs, billiards clubs, bowling clubs and cinemas;

4) a buyer of works, services carries out entrepreneurial or any other activity in the territory of the Republic of Kazakhstan.

For the purposes of this Subparagraph, the territory of the Republic of Kazakhstan is recognized as the place of entrepreneurial or another activity of a buyer of works and services if the buyer of works or services stays in the territory of the Republic of Kazakhstan on the basis of state (recording) registration with registering authority of the Republic of Kazakhstan or on the basis of registration as an individual entrepreneur with tax authorities.

If a buyer of works, services is a non-resident, and a recipient is its structural unit and both are registered with registering authority of the Republic of Kazakhstan, the Republic of Kazakhstan shall be recognized as the place of sale of works, services.

The provisions of this subparagraph apply to the following works, services:

transfer of rights to use intellectual property objects; for maintenance and software updates;

provision of access to Internet resources;

consulting, auditing, engineering, designer, marketing, legal, accounting, advocacy, advertising services, as well as services for the provision and (or) processing of information, except for the distribution of media products, and also the provision of access to mass information posted on an Internet resource;

outstaffing;

property lease (rent) of movable property (except for vehicles);

services of an agent for the purchase of goods, works, services, as well as involvement of persons, on behalf of the main party to an agreement (contract), in the sale of the services provided for in this subparagraph;

communications services;

consent to limit or terminate entrepreneurial activity for a fee;

radio and TV services;

services for leasing and (or) using freight wagons and containers;

5) works, services not provided for by subparagraphs 1), 2), 3) and 4) of part one of this paragraph and paragraph 4 of this Article shall be performed or rendered by a taxpayer engaged in entrepreneurial or any other activity on the territory of the Republic of Kazakhstan.

The place of entrepreneurial or other activities of a taxpayer, performing works, rendering services not provided for in subparagraphs 1), 2), 3) and 4) of part one of this paragraph shall be the territory of the Republic of Kazakhstan:

in relation to services for the transportation of passengers and luggage, transportation of goods, including mail, - if such a taxpayer is present on the territory of the Republic of Kazakhstan on the basis of state (accounting) registration with the registering authority or on the basis of registration with the tax authorities as an individual entrepreneur and subject to one or more of the following conditions:

passengers, transported goods (mail, luggage) are imported into the territory of the Republic of Kazakhstan;

passengers, transported goods (mail, luggage) are exported outside the territory of the Republic of Kazakhstan;

passengers, goods (mail, luggage) are transported through the territory of the Republic of Kazakhstan;

in relation to other works, services - if such a taxpayer is present on the territory of the Republic of Kazakhstan on the basis of state (accounting) registration with the registering authority or on the basis of registration with the tax authorities as an individual entrepreneur.

For the purposes of subparagraphs 2) and 3) of part one of this paragraph, the actual place of rendering works, services shall be the place of presence of the taxpayer rendering such works, services.

3. If the sale of goods, works, services is auxiliary to the sale of other basic goods, works, services, the place of sale of these basic goods, works, services is recognized as the place of such a sale.

4. The Republic of Kazakhstan shall be recognized as the place of sale of works and services if works are performed, services are rendered to a taxpayer of the Republic of Kazakhstan by a non-resident legal entity operating in the territory of the Republic of Kazakhstan through a permanent establishment without setting up a structural unit.

5. When applying paragraph 2 of this article, the place of performance of works or rendering of services, which comply with the provisions of multiple subparagraphs of this article, shall be determined in accordance with the subparagraph, which is first in order of their appearance.

Footnote. Article 378 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (enforcement see Article 2); dated 10.12.2020 No. 382-VI (enforcement see Article 2).