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

Article 457. The order for VAT calculation and payment in case of export of goods in the Eurasian Economic Union

1. Is excluded by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).

2. In case of receipt of electronic applications for importation of goods and payment of indirect taxes from tax authorities of the member states of the Eurasian Economic Union, whose taxpayers imported goods, a tax authority of the Republic of Kazakhstan shall notify a taxpayer of the Republic of Kazakhstan, who exported the goods, of the receipt of such an application.

The notification, specified in this paragraph, shall be sent within ten business days of the receipt of such an application in the form established by the authorized body.

3. If the tax authority of the Republic of Kazakhstan does not receive an application for the import of goods and payment of indirect taxes in electronic form within one hundred and eighty calendar days from the date of turnover on the sale of goods when they are exported, on the sale of works, services in the event of works on the processing of raw materials supplied by customer, the payer of the value added tax specified in subparagraph 1) of paragraph 1 of Article 367 of this Code shall be obliged to pay the tax at the rate established by paragraph 1 of Article 422 of this Code within the period provided for by Article 425 of this Code.

A tax authority accrues VAT amounts indicated in this paragraph in the manner determined by the authorized body.

4. In case of untimely and incomplete payment of VAT amount calculated in accordance with paragraph 3 of this article, a tax authority applies methods of ensuring the fulfillment of an overdue tax obligation and takes measures of enforced collection in the manner prescribed by this Code.

5. In cases of receipt of an electronic application for importation of goods and payment of indirect taxes by a tax authority of the Republic of Kazakhstan after expiration of the period provided for in paragraph 3 of this article, the paid VAT amounts shall be offset and returned in accordance with Articles 101 and 102 of this Code.

In this case, the paid penalty amounts accrued in accordance with paragraph 4 of this article are not refundable.

Footnote. Article 457 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).