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

Article 382. The amount of turnover from the purchase of works, services from a non-resident

The amount of turnover from the purchase of works, services from a non-resident is determined on the basis of the purchase value of works, services specified in paragraph 1 of Article 373 of this Code, including corporate income tax or individual income tax to be withheld at source of payment. The purchase value is determined on the basis of:

an acceptance certificate for performed works, rendered services;

another document confirming the performance of works, rendering of services in case of absence of an acceptance certificate for performed works, rendered services.

If works or services received are paid for in foreign currency, the taxable turnover is recalculated in the national currency of the Republic of Kazakhstan using the market exchange rate set on the last business day preceding the effective date of the turnover.
Article 383. Adjustment of the amount of turnover

1. If the amount of turnover from the sale of goods, works and services is changed in either direction in the cases provided for in paragraph 2 of this article, the amount of turnover shall be adjusted accordingly, after its effective date.

2. Adjustments are made in case of:

1) full or partial return of goods, except for cases of importation of goods, which were earlier exported under the customs export procedure, under the customs re-import procedure;

2) changes in the terms of a transaction;

3) changes in the price, compensation for sold goods, works, services. The provision of this subparagraph shall also apply in case of a change in the payable value of sold goods, works and services based on the terms of an agreement, also in connection with the application of the coefficient (index);

4) price discount, sales discount;

5) return of containers included in turnover from the sale in accordance with subparagraph 5) of paragraph 5 of Article 372 of this Code;

6) in other cases resulting in the change in the amount of turnover.

3. The provisions of this article shall not apply if the amount of taxable (non-taxable) turnover is changed as a result of correction of errors.

4. The amount of the taxpayer’s turnover is adjusted provided there are documents underlying the change in the amount of taxable (non-taxable) turnover.

5. The amount of adjustment of the amount of taxable (non-taxable) turnover shall be included in the taxable (non-taxable) turnover of that taxable period, which includes the dates of occurrence of the cases, provided for in paragraph 2 of this article. Such a date is effective date of turnover from the amount of the adjustment.

6. Downward adjustment of the amount of taxable (non-taxable) turnover shall not exceed the amount of earlier reported taxable (non-taxable) turnover from the sale of goods, works, services.

7. In case of upward adjustment of the amount of taxable turnover, the amount of VAT on such turnover shall be determined using the rate effective as of the date of occurrence of the cases provided for in paragraph 2 of this article.