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

Article 387. Taxation of international carriage

1. Turnover from the sale of international carriage services is zero-rated.

International carriage is:

1) transportation of goods, including postal items, exported from the territory of the Republic of Kazakhstan and imported into the territory of the Republic of Kazakhstan;

2) transportation of cargo in transit through the territory of the Republic of Kazakhstan;

3) carriage of passengers, baggage and cargo in international transportation;

4) service for the movement of passenger trains (railcars) in international transportation.

For the purposes of this Chapter, a carriage is considered international if it is confirmed by standard international carriage documents established by paragraph 4 of this article.

2. In case of international transportation by several carriers, except for the cases established by paragraph 3 of this Article, international transportation includes transportation carried out by the carrier to the border of the Republic of Kazakhstan or by the carrier through whose transport passengers, goods (postal items, luggage, cargo luggage) were imported to the territory of the Republic of Kazakhstan.

3. In cases of international transportation by several carriers in direct international rail-ferry traffic and international rail-water traffic with transshipment of cargo from rail to water transport, the carriage carried out by carriers on rail and water transport shall be recognized as international.

4. For the purposes of this article, documents confirming international carriage are as follows:

1) in case of carriage of cargo:

in international road transportation - a consignment note;

in international rail traffic, including in direct international rail-ferry traffic and international rail-water traffic with transshipment of cargo from rail to water transport there wil be a consignment note of a single sample;

by air - a waybill (air waybill);

by sea - a bill of lading or a sea waybill;

in transit using two or more modes of transport (mixed transportation) - a uniform consignment note (uniform bill of lading);

using the main pipeline system:

a copy of a declaration of goods under the customs procedures for export and release for domestic consumption for an accounting period or a declaration of goods under the customs procedure for customs transit for an accounting period;

an acceptance certificate for performed works (rendered services), certificates of acceptance of goods from a seller or other persons, who earlier delivered these goods, to a buyer or other persons carrying out subsequent delivery of the said goods;

2) when transporting passengers, baggage and cargo:

by road:

in case of scheduled carriages - a report on the sale of tickets sold in the Republic of Kazakhstan, as well as statements of sale of passenger tickets drawn up by bus terminals (bus stations) en route;

in case of non-scheduled carriages - an agreement on the provision of international carriage services;

by rail:

a report on the sale of travel, carriage and post documents sold in the Republic of Kazakhstan;

a statement of sale of passenger tickets for international transportation sold in the Republic of Kazakhstan;

a balance sheet of mutual settlements for passenger carriage between railway administrations and a report on issued travel and carriage documents;

by air:

general declaration;

a passenger manifest;

a cargo manifest;

a load and trim sheet;

a load sheet (travel ticket and baggage check);

in case of international movement of passenger trains (rail cars):

a wheel report.

The documents specified in this paragraph may be in hard and (or) soft copy.

5. A goods declaration in the form of an electronic document, about which tax authorities have a notification in their information systems from customs bodies concerning actual exportation of goods, is also a document confirming the exportation of goods. If a goods declaration is in the form of an electronic document provided for in this paragraph, it is not required to submit documents specified in item eight of subparagraph 1) of part one of paragraph 4 of this article.

Footnote. Article 387 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).



Article 388. Taxation of sales of fuels and lubricants carried out by airports, ground service providers when refueling aircraft of foreign airlines operating international flights, international air carriages

Footnote. Heading of Article 388 - as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).

1. Turnover from the sale of fuels and lubricants carried out by airports, ground handling service providers when refueling aircraft of foreign airlines performing international flights, international air carriages, shall be taxed at a zero rate.

The provisions of this article shall apply to airports, ground handling service providers that sell fuels and lubricants when refueling aircraft of foreign airlines operating international flights, international air carriages.

2. For the purposes of this article:

1) foreign airlines are airlines of foreign states, including the member states of the Eurasian Economic Union;

2) an international flight is a flight of an aircraft crossing the border of a foreign state;

3) international air carriage is carriage by air, in which the points of departure and destination, whether or not the carriage or transshipment has a stopover, are located in:

the territories of two or more states;

the territory of one state, provided that there is a stopover in the territory of another state.

The provision of item three of this subparagraph does not apply if the points of departure and destination are in the territory of the Republic of Kazakhstan.

3. Documents confirming turnovers taxed at a zero rate in the sale of fuels and lubricants carried out by airports, ground handling service providers when refueling aircraft of foreign airlines performing international flights, international air carriages are:

1) an agreement between an airport, a ground handling service provider and a foreign airline, providing for and (or) including the sale of fuels and lubricants, - in the course of scheduled flights;

an application of a foreign airline and (or) a contract (agreement) between an airport, a ground handling service provider and a foreign airline - in case of non-scheduled flights.

In this case, an application must contain the following information:

the name of an airline with the indication of the state of its registration;

the date of intended landing of an aircraft.

In case of diversion of a foreign aircraft due to force majeure circumstances, it is not required to fill out the application provided for in this subparagraph.

For the purposes of this subparagraph:

a scheduled flight is a flight operated according to the schedule established and published by the airline in the manner determined by the legislation of the Republic of Kazakhstan on the use of the airspace of the Republic of Kazakhstan and aviation activities;

a non-scheduled flight is a flight not meeting the definition of a scheduled flight;

2) a payment voucher or a request to fuel a foreign aircraft bearing a mark of the customs body, confirming the refueling of the aircraft with fuel and lubricants, which shall contain the following information:

the name of an airline;

the amount of fuel and lubricants filled;

the date of fueling an aircraft;

signatures of the aircraft commander or a representative of a foreign airline and an employee of the relevant airport service, ground handling service provider who carried out the refueling.

The provisions of this subparagraph are not applied in case of fueling the aircraft of airlines performing international flights, international air carriage in respect of which customs clearance and customs control are not provided for in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

3) a document confirming the fact of payment for the fuel and lubricants sold by the airport, the ground handling service provider;

4) the conclusion of an employee of an authorized organization in the field of civil aviation participating in a thematic audit to confirm the authenticity of the value added tax presented for refund, confirming the fact of the flight by an aircraft of a foreign airline and the number of sold fuels and lubricants (by airlines), in the form and in the manner approved by the authorized body in agreement with the authorized body in the field of civil aviation.

In this case, the conclusion provided for by this subparagraph shall be submitted to an employee of an authorized organization in the field of civil aviation in cases of flights in relation to which, in accordance with the customs legislation of the Eurasian Economic Union and (or) the customs legislation of the Republic of Kazakhstan, customs clearance and customs control shall not be provided.

Footnote. Article 388 as amended by Law of the Republic of Kazakhstan No. 249-VI dated 19.04.2019 (shall be enforced since 01.08.2019); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).